Exemption under section 35AC: eligibility of Navjyoti Centre project extended for a further period under notified scheme.
The Central Government has notified the "Construction, equipment, furnishing of Navjyoti Centre for mentally handicapped" by AAROH as an eligible project under section 35AC, extending its eligibility for a further three-year period on the recommendation of the National Committee for Promotion of Social and Economic Welfare, without any change in the previously approved project cost and corpus fund.

Section 35AC deduction eligibility: specified institutions and approved social projects listed with capped deductible project costs.
The Central Government, under section 35AC, notifies specific institutions and approves named projects or schemes-including health, education, rehabilitation, sanitation and allied community initiatives-pairing each with an estimated cost and a maximum cumulative amount eligible as a deduction over the stated approval period; some entries specify corpus funds and distinguish recurring and non recurring expenses, and certain cost figures have been later substituted by subsequent notifications.

Research institution approval under income-tax rules preserves donor tax benefits subject to compliance, with annual audit and reporting conditions required.
Approval is granted to Sitaram Bhartia Institute of Science and Research, Kolkata as a Notified Institution under clause (ii) of sub-section (1) of section 35 read with Rules 5C and 5E, effective from 1-4-2006, subject to conditions: research-use of sums received; research carried out by faculty or enrolled students; maintenance and audit of books by a defined accountant with audit report furnished to the tax authority by the return due date; and a separate auditor-certified statement of donations received and amounts applied for scientific research accompanying the audit report.

Tax Recovery Officer powers: may exercise Assessing Officer's rectification authority under section 154 concurrently after certificate under section 222.
Rule 117C authorises a Tax Recovery Officer, by written general or special order of the Chief Commissioner or Commissioner, to exercise or perform powers and functions of an Assessing Officer to rectify mistakes apparent from record in respect of an order where a sum is payable and the Tax Recovery Officer has drawn a recovery certificate; such powers are to be exercised concurrently with the Assessing Officer.

Industrial park notification conditions tax benefits on meeting unit, infrastructure, operator continuity and compliance requirements.
Central Government notifies M/s. Rajasthan State Industrial Development & Investment Corporation Limited's undertaking as an industrial park under Section 80-IA(4)(iii), subject to annexure conditions including location, area, allocable industrial and commercial percentages, minimum number of units, proposed investments, and commencement date. Tax benefits are conditioned on the specified minimum units being located in the park and continued operation by the undertaking. The annexure requires minimum infrastructure expenditure thresholds, defines qualifying infrastructure, caps single-unit occupancy at fifty percent, mandates separate approvals for foreign investment, sets transfer intimation procedures, and provides for invalidation on misinformation, delay, or unauthorized amendments.

Industrial park designation enables conditional tax benefits subject to infrastructure, unit count, and compliance requirements.
Notification under clause (iii) of sub section (4) of Section 80-IA designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's Sitapura project as an industrial park, specifying location, 1580 sqm area, manufacturing activity, 100% industrial allocation, minimum 20 units, March 2000 commencement, stated investment, infrastructure expenditure thresholds (50% general; 60% for built-up space), prohibition on single-unit occupation over 50% of allocable area, requirement for separate statutory approvals, conditional availability of tax benefits upon establishment of minimum units, continued operation by the undertaker, and grounds and procedures for invalidation, withdrawal, or transfer of approval.

Industrial Park designation conditions tax benefit eligibility on infrastructure spending, minimum units, and ongoing operational compliance.
Notification designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's undertaking as an Industrial Park under clause (iii) of sub section (4) of section 80-IA, subject to annexed terms: specified location, area, allocable industrial and commercial shares, minimum units and investments, and commencement date. Conditions require minimum infrastructure expenditure proportions (higher if built-up space provided), cap on any single unit occupying over fifty percent of allocable industrial area, separate statutory approvals, continuity of operation by the promoter, tax benefits only after the minimum number of units locate in the park, fresh approval if commencement is delayed beyond one year, invalidation for misinformation or undisclosed material facts, and mandated notice on transfer of operation.

Industrial Park notification: tax benefits subject to compliance, operational requirements and unit thresholds and transfer conditions.
Central Government notifies M/s. Rajasthan State Industrial Development & Investment Corporation Limited's undertaking as an Industrial Park under clause (iii) of sub section (4) of Section 80 IA, subject to specified terms: location, area, activity mix, allocable area percentages, minimum number of units, investment thresholds and commencement date. Infrastructure investment minimum, defined common facilities, single unit occupancy limits, required external approvals, and an obligation that the promoter operate the park during benefit period are prescribed. Tax benefits are available only after the specified minimum units are located; delays, misrepresentation, nondisclosure, unauthorized plan amendments, or transfer without intimation invalidate approval.

Industrial Park tax benefit eligibility conditioned on infrastructure thresholds, unit-location requirements and operator compliance.
Designation of M/s. Rajasthan State Industrial Development & Investment Corporation Limited's undertaking as a Growth Center for purposes of section 80-IA(4)(iii) is subject to annexed terms: prescribed location, area, allocable industrial and commercial percentages, minimum units requirement, investment and infrastructure obligations. Key operative conditions require minimum infrastructure-expenditure thresholds, a single-unit occupancy cap of fifty percent of allocable industrial area, continuation of the operator during the benefit period, statutory approvals for foreign investment, tax benefits only after minimum units locate, fresh approval if commencement is delayed beyond the prescribed date, and invalidation or withdrawal of approval for misinformation, nondisclosure, unauthorized amendments or noncompliance.

Approval under Section 35(1)(iii) imposes compliance conditions on research institutions and allows withdrawal for noncompliance.
Approval is granted to the Centre for Research in Rural & Industrial Development, Chandigarh as an other institution partly engaged in research, conditional on applying sums to social science research, conducting research through faculty or enrolled students, maintaining and having books of account audited by a qualified accountant, furnishing the audit report to the tax authority by the income tax return due date, and maintaining an auditor certified statement of donations and amounts applied to research to accompany the audit report.

Industrial park designation conditions tax benefit eligibility subject to minimum units, infrastructure investment, and ongoing operation requirements.
Central Government notifies M/s. State Infrastructure and Industrial Development Corporation of Uttaranchal Limited as an industrial park for purposes of the Act, subject to specified terms including park location, area, allocable industrial and commercial percentages, minimum number of units required for tax-benefit eligibility, minimum infrastructure investment thresholds (higher where built-up space is provided), defined common infrastructure, a fifty percent cap on occupation by any single unit, operator continuity during benefit period, transfer notification procedures, and invalidation and withdrawal consequences for misinformation, non-disclosure, unapproved amendments, or non-compliance.

Industrial park notification confirms eligibility for tax benefits subject to infrastructure, unit occupancy, approvals, and compliance conditions.
Notification designates the undertaking of M/s. State Infrastructure and Industrial Development Corporation of Uttaranchal Limited, Dehradun, as an industrial park eligible for tax benefits under the Income tax Act, subject to annexed conditions including location, area (50 acres), 94.36% industrial allocable area, minimum 34 units, proposed commencement, and investment estimates. Key conditions require minimum infrastructure expenditure (50% of project cost or 60% where built up space is provided), defined common infrastructure, prohibition on any single unit occupying over fifty percent of allocable industrial area, requisite foreign investment approvals, operator continuity, restrictions on delayed commencement, transfer notification procedures, and invalidation for misinformation or non compliance.

Industrial Park recognition requires compliance with investment and operational conditions before tax benefits accrue to qualify.
Notification designates M/s. RGA Software Systems Private Limited's undertaking at Electronic City, Bangalore, as an industrial park for purposes of Section 80-IA(4)(iii), subject to scheme conditions. The park must allocate 95% industrial and 5% commercial area, host at least three industrial units, and meet prescribed investment and infrastructure thresholds (minimum 50% of project cost, or 60% where built-up industrial space is provided). Tax benefits are payable only after the minimum units locate; operator continuity, required regulatory approvals, transfer intimation, and adherence to the notified plan are mandatory, with invalidation or withdrawal for noncompliance.

Industrial park notification: designation and compliance conditions determine eligibility for tax benefits under the industrial park scheme.
Notification under Section 80IA(4)(iii) designates the undertaking of M/s. State Infrastructure and Industrial Development Corporation of Uttranchal Limited as an industrial park, subject to central approval and enumerated terms. Conditions require minimum infrastructure spending thresholds (higher when built-up industrial space is provided), defined common infrastructure components, limits on single-unit occupancy of allocable industrial area, attainment of a minimum number of units before tax benefits, separate statutory approvals for investments, operational continuity by the notifying undertaking, prescribed transfer notification procedures, and invalidation or withdrawal of approval for misinformation, undisclosed material facts, unauthorised amendments, or non-compliance.

Industrial park recognition grants tax benefits once infrastructure, unit thresholds and compliance conditions are satisfied per scheme.
Central Government notifies M/s. State Infrastructure and Industrial Development Corporation of Uttranchal Limited, Dehradun, as an industrial park under clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms: specified location and area, allocable area wholly for industrial use, prescribed minimum number of units, planned investment and infrastructure commitments, and a commencement date. Eligibility for tax benefits is conditional on meeting infrastructure investment thresholds, unit-location requirements, necessary statutory approvals, continued operation by the undertaking, and adherence to approval, transfer and amendment conditions; noncompliance invalidates approval.

Jurisdictional allocation for international taxation expanded to specify territorial offices, covered taxpayer classes and TDS authority.
The notification amends S.O. 881(E) to expand referenced serial numbers and substitutes paras authorising Directors of Income-tax (International Taxation) to empower Additional/Joint Directors to exercise Additional/Joint Commissioner functions, who may further delegate to subordinate Assessing Officers; the new Schedule lists eight Directorates with headquarters, territorial areas, covered classes of persons (notably non-residents, foreign companies with permanent establishments, resident non-corporates, companies and tax deductors) and specifies their powers, principally relating to Tax Deduction at Source under the Income-tax Act. The amendment is effective from Gazette publication.

Transfer pricing jurisdiction reassigned: specified Transfer Pricing Officers and Directors allocated responsibilities under section 118.
Amendment substitutes serial numbers 8 and 9 in the existing notification to designate the Director General of Income-tax (International Taxation), Delhi, with specified Director of Income-tax (Transfer Pricing) posts at Pune and Ahmedabad, and lists named Transfer Pricing Officers (Joint Commissioners and Deputy/Assistant Commissioners) at Pune and Ahmedabad to exercise responsibilities under the notification, issued under section 118 of the Income-tax Act, 1961.

Industrial park notification: growth centre approved for tax benefits subject to infrastructure, unit, allocation and compliance conditions.
The Central Government notifies the Oragadam Growth Centre developed by M/s. SIPCOT Limited, Chennai, as an industrial park for tax incentives under the Income tax Act, subject to annexed terms: specified location, area, permitted industrial and service activities, allocation of industrial and commercial area, a minimum number of units, and defined infrastructure investment. Conditions include minimum infrastructure spending thresholds, definition of infrastructure, a cap on single unit area occupation, requirement to obtain statutory approvals, continuity of operation by SIPCOT during benefit period, notification on transfer of operations, and invalidity or withdrawal of approval for misinformation, nondisclosure, unauthorized amendments, delay, or noncompliance.

Investor Protection Fund designation confirms tax exemption status for Delhi Stock Exchange Customers Protection Fund under section 10(23EA).
The Central Government specifies the "Delhi Stock Exchange Customers" Protection Fund, DSE House, 3/1, Asaf Ali Road, New Delhi, as an Investor Protection Fund set up by The Delhi Stock Exchange Association Limited, a recognised stock exchange in India, under clause (23EA) of section 10 of the Income-tax Act, with effect from the assessment year 2002-03 onwards, and superseding the earlier SO 1093 (E) notification.

Industrial park notification: tax benefits conditioned on specified infrastructure, minimum units, and compliance with approval terms.
Notification designates M/s. L&T Infocity Limited's Madhapur development as an industrial park for income-tax benefit purposes, listing location, area, eligible activities, 100% allocable industrial area, a minimum of five units, commencement timing and investment particulars. Tax benefits are subject to conditions: the park must be operated by the undertaking, benefits accrue only after the minimum units locate, infrastructure expenditure thresholds (60% where built-up space is provided; 50% generally) apply, no single unit may occupy over half the allocable area, requisite regulatory approvals must be obtained, and transfers, amendments or misinformation trigger invalidation or withdrawal of approval.