Tax exemption for eligible Indian investments requires pension-fund reporting, segregated accounts, benefit-only asset use, and no investment borrowings.
Tax exemption is available to the Social Protection Fund for eligible investments made in India within the notified period, subject to continuing compliance. The fund must file timely returns with an accountant's compliance certificate, report quarterly investment details, and maintain segregated accounts. It must remain regulated under Omani law, use assets only for specified social-protection obligations, avoid borrowings for Indian investments, and not participate in investees' day-to-day operations. Non-compliance with the notification or Schedule V conditions makes the fund ineligible for exemption.

Specified income exemption for development authority depends on non-commercial activity, unchanged functions, and prescribed return filing.
Section 10(46) exemption is notified for specified income of the Baddi Barotiwala Nalagarh Development Authority, comprising government grants, revenue receipts under the Himachal Pradesh Town and Country Planning Act, 1977, and interest on bank deposits. The exemption applies for assessment years 2024-25 to 2026-27 and is conditional on the Authority not engaging in commercial activity, maintaining unchanged activities and income character, and filing its return under section 139(4C)(g). Non-compliance may attract penal action and withdrawal of the exemption.

Section 10(46) exemption covers specified authority income subject to non-commercial activity, unchanged operations, and return filing compliance
The Baddi Barotiwala Nalagarh Development Authority is notified for exemption under section 10(46) of the Income-tax Act, 1961 in respect of government grants, revenue receipts under the Himachal Pradesh Town and Country Planning Act, 1977, and interest on bank deposits. The exemption requires that the Authority undertake no commercial activity, retain unchanged activities and income character, and file its return under section 139(4C)(g). Non-compliance may result in penal action and withdrawal of exemption. The notification applies to assessment years 2019-20 through 2023-24.

Income-tax payer information sharing enables identification of eligible beneficiaries under the farmer loan waiver scheme.
Income-tax payer information sharing is authorised under section 258(1)(b) of the Income-tax Act, 2025. The Principal Secretary, Cooperation, Marketing and Textile Department, Government of Maharashtra, is specified for receiving information to identify eligible beneficiaries under the Punyashlok Ahilyadevi Holkar Farmer Loan Waiver Scheme, 2026.

IFSC tax withholding exemption allows non-deduction on specified payments when eligible units furnish annual declarations and meet registration conditions.
Specified payments to eligible IFSC Units may be made without tax deduction at source where the unit claims the section 147 deduction and furnishes a verified Form No. 1(N) declaration. Covered receipts include interest, professional or technical fees, commissions, brokerage, dividends and specified financial-service fees. The payee must remain a registered IFSC Unit, satisfy the applicable regulatory requirements, and declare its opted twenty consecutive tax years. The payer may stop deduction only after receiving the declaration and must report the non-deducted payments in the prescribed tax-deduction statement.

Tax exemption for the Core Settlement Guarantee Fund is subject to recognition, disclosure, and taxability conditions under the Income-tax Act.
Tax exemption is notified for the Core Settlement Guarantee Fund set up by National Commodity Clearing Limited (NCCL) for tax year 2026-2027 onwards under Schedule III read with section 11 of the Income-tax Act, 2025, subject to continued recognition of NCCL as a clearing corporation, taxable treatment of any shared surplus amounts, and filing of return of income under section 263. Non-compliance may result in withdrawal of the exemption and initiation of proceedings under the Act.

Core Settlement Guarantee Fund exemption notified subject to return filing and continued recognition of NCCL as a clearing corporation.
Core Settlement Guarantee Fund set up by National Commodity Clearing Limited was notified for exemption under section 10(23EE) of the Income-tax Act, 1961 for the assessment years 2019-2020 to 2026-2027. The exemption is subject to filing of return of income under section 139(4C) and continued recognition of NCCL as a clearing corporation by the Securities and Exchange Board of India.

Tax exemption for the Telangana Pollution Control Board is notified, subject to continued statutory constitution and specified purposes.
Tax exemption is notified for the Telangana Pollution Control Board under section 11 of the Income-tax Act, 2025, by reference to Schedule VII [Table: Sl. No. 42]. The notification takes effect from tax year 2026-2027 and continues only while the Board remains constituted under the Water and Air pollution control laws and serves the specified Schedule VII purposes.

Research institution approval conditions govern tax treatment, annual reporting, and donor certificate compliance for approved donations.
Approval is granted to the Indian Institute for Human Settlements, Bengaluru, as a research institution for Social Science or Statistical Research under the Income-tax Act, 2025 and the Income-tax Rules, 2026. The approval applies for the specified tax years, subject to compliance with prescribed conditions, filing of the annual statement in the required form and time, and furnishing donors with the prescribed donation certificate.

TDS exemption for IFSC ship lease rent applies only upon annual declaration within the elected deduction period.
TDS exemption applies to lease rent or supplemental lease rent for a ship paid to a qualifying IFSC Unit engaged in ship leasing. The lessor must provide the lessee a verified Form No. 1(N) declaration for each tax year within its elected twenty consecutive tax-year deduction period. After receiving the declaration, the lessee may not deduct tax and must report the exempt payments in the applicable tax-deduction statement. The exemption is unavailable outside the declared period, for which tax deduction remains required.

Aircraft lease rent tax exemption allows qualifying IFSC lessors to receive payments without tax deduction during their declared deduction period.
Exemption from tax deduction at source on aircraft lease rent applies to qualifying lease rent or supplemental lease rent paid to an IFSC Unit engaged in aircraft leasing that opts for the applicable deduction. The lessor must furnish and verify Form No. 1(N) for each selected tax year within twenty consecutive tax years. After receiving the declaration, the lessee must not deduct tax on qualifying payments and must report those payments in the prescribed tax-deduction statement. The exemption is limited to the declared period, and tax remains deductible for other years.

Exemption for specified income of development authority subject to non-commercial activity, unchanged operations, and return filing conditions.
Mussoorie Dehradun Development Authority is notified for exemption under section 10(46) of the Income-tax Act, 1961 in respect of specified income arising to it as an authority constituted by the State Government of Uttarakhand. The exemption covers grants, loans and advances, statutory fees and charges, income from disposal of properties, lease or rent, and interest on bank deposits. The exemption is subject to conditions that the Authority shall not engage in commercial activity, its activities and income profile remain unchanged, and it files returns as required.

Scientific research institution approval granted for donation compliance, annual reporting, and donor certification requirements.
Approval is granted under section 45(4)(b) to Public Health Foundation of India, Delhi, as a scientific research institution in the category of university, college or other institution for the purposes of section 45(3)(a)(i) and rules 32 and 34. The approval applies for the tax years 2026-2027 to 2030-2031, subject to compliance with rule 34, furnishing the annual statement in Form No. 15 under section 45(4)(a), and issuing the donor a certificate in Form No. 16 specifying the donation amount.

Scientific research approval granted to University of Hyderabad, subject to filing and donor certificate conditions for the specified tax years.
Approval is granted under section 45(4)(b) of the Income-tax Act, 2025 to the University of Hyderabad for scientific research as a university, college or other institution, for the purposes of section 45(3)(a)(i) and the relevant rules under the Income-tax Rules, 2026. The approval applies for the tax years 2026-2027 to 2030-2031, subject to compliance with rule 34 and the filing and donor-certificate requirements in Forms 15 and 16.

Infrastructure business notified for Schedule V purposes under the Income-tax Act, 2025, with specified exclusions.
The Central Government specifies, for the purposes of Schedule V [Table: Sl. No. 7] of the Income-tax Act, 2025, a business other than the business covered by Note 5(d)(i), where such business is engaged in the infrastructure sub-sectors listed in the Updated Harmonised Master List of Infrastructure sub-sectors. The specification is made under section 11(5) read with Note 5(d)(ii) of Schedule V as a notified business for that Schedule.

Scientific research approval for donor compliance, filing requirements, and donor certificates under the Income-tax framework.
National Institute of Advanced Studies, Bangalore is approved for Scientific Research as a university, college or other institution for the purposes of section 45(3)(a)(i) of the Income-tax Act, 2025 and the related rules. The approval applies for the tax years 2026-2027 to 2030-2031, subject to compliance with rule 34 and the filing and donor-certificate requirements in Forms No. 15 and No. 16 under rule 31.

Scientific research institution approval granted subject to compliance, donor certificate requirements, and annual statement filing obligations.
Approval is granted under section 45(4)(b) to S. Nijalingappa Sugar Institute, Belgaum, as an institution for scientific research for the purposes of section 45(3)(a)(i) and rules 32 and 34 of the Income-tax Rules, 2026. The approval applies for the tax years 2026-2027 to 2030-2031, subject to compliance with rule 34 and the filing of Form No. 15, along with issuance of Form No. 16 to the donor, in accordance with rule 31.

Scientific research approval granted subject to prescribed reporting, donor certification, and compliance conditions under the income tax framework.
Approval is granted to the Regional Centre for Biotechnology, Faridabad, Haryana, as an institution for Scientific Research under the category of University, college or other institution for the purposes of section 45 of the Income-tax Act, 2025 and the corresponding rules. The approval operates for the specified tax years 2026-2027 to 2030-2031, subject to compliance with rule 34 and the prescribed reporting and donor-certificate obligations under rule 31.

Scientific research approval granted to a university institution, subject to compliance, reporting, and donor certificate requirements.
Approval is granted under section 45(4)(b) of the Income-tax Act, 2025 to Ramakrishna Mission Vidyamandira, Howrah, as a scientific research institution for the purposes of section 45(3)(a)(i) and the relevant rules. The approval applies for the tax years 2026-2027 to 2030-2031, subject to compliance with rule 34, filing the prescribed annual statement in Form No. 15 within the specified time, and issuing donor certificates in Form No. 16.

Scientific research approval granted for tax purposes under section 35, covering five assessment years.
Scientific research approval is accorded to M/s Shree Hari Arogyam Foundation under clause (iia) of sub-section (1) of section 35 of the Income Tax Act, 1961 read with Rule 5F of the Income Tax Rules, 1962. The approval is granted for the purpose of scientific research and is applicable for five assessment years from AY 2026-27 to AY 2030-31.