Tax exemption notification grants charitable trust recognition with conditions restricting investments and business income treatment.
Notification under section 10(23C)(v) notifies Sri Bala Murgan Devasthanam Trust, Ahmedabad for the specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively for its objects; funds must be invested or deposited only in modes specified in section 11(5) except certain voluntary contributions kept as jewellery or furniture; and business profits are excluded unless incidental to objectives and maintained in separate books.

Tax exemption under section 10(23C)(v) granted to Kurukshetra Development Board subject to application, investment and business conditions.
Notification under section 10(23C)(v) designates Kurukshetra Development Board, Haryana, for assessment years 1991-92 to 1993-94 subject to conditions: income must be applied or accumulated solely for its objects; funds must not be invested or deposited except in modes permitted by section 11(5) (excluding voluntary contributions maintained as specified articles); and the notification excludes business profits unless the business is incidental and separately accounted for.

Tax exemption under section 10(23C)(iv): notification imposes income application, investment form limits, and business income conditions.
Notification grants tax-exempt status to Institute of Public Assistance, Goa under sub-clause (iv) of clause (23C) of section 10, conditioned on applying or accumulating income wholly and exclusively to its objects, restricting investments to permitted forms except for voluntary contributions retained in kind, and excluding business profits from exemption unless incidental to the institution's objectives and maintained in separate books of account.

Charitable recognition grants tax exemption subject to strict income application, permitted investments, and incidental business conditions.
Notification under section 10(23C)(iv) recognises Jhargram Leprosy Project, Calcutta as eligible for tax exemption for specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively for its objects; investments (except certain preserved voluntary contributions) are limited to modes specified in sub section (5) of section 11; and the notification does not apply to business income unless incidental to objectives with separate books maintained.

Approval under section 35-CCB: recognition of afforestation programme subject to annual accounts, reporting and potential retrospective withdrawal.
Approval under section 35-CCB is granted to M/s. Poona District Leprosy Committee for its Afforestation and Agro-forestry programme from 1-1-1992 for three years. Conditions require the Committee to maintain a separate account for donations to these activities, furnish programme details and annual reports by 30 June each year, and submit annual accounts showing total income and liabilities to the prescribed authority with copies to the Commissioner of Income-tax; the approval may be withdrawn retrospectively.

Tax exemption eligibility tied to exclusive application of income and prescribed investment modes for a charitable centre.
Notification designates Yusuf Meherally Centre, Bombay as eligible under section 10(23C)(iv) for tax concession for specified assessment years provided the institution applies or accumulates income exclusively for its objects; restricts investments and deposits (except certain voluntary contributions) to modes in section 11(5); and excludes business profits unless the business is incidental to its objectives and maintained in separate books.

Taxation rate for royalties: lower treaty rate applied to cross-border payments to Canada after a subsequent OECD convention change.
Direction establishing a reduced withholding rate on royalties and fees for technical services paid by a resident of India to a resident of Canada where payment relates to rights first granted, or contracts signed, after the entry into force of a later OECD-member convention under which India accepted a lower rate; the directive is issued under section 90 of the Income-tax Act and the relevant surtax provision to apply that lower rate automatically.

Specified areas under section 80HHA defined to determine rural industrial deduction eligibility based on distances from municipal limits.
The Central Government specifies peri-municipal and peri-cantonment zones as "specified areas" for section 80HHA, classifying municipalities and cantonments into four groups and prescribing radial distances from municipal or cantonment limits for each group to determine eligibility under the provision; the notification also states its commencement date.

Tax exemption recognition for a sports association subject to strict income application, investment limits, and distribution prohibitions.
Notification recognizes The Tamil Nadu Tennis Association, Madras under clause (23) of section 10 subject to conditions: income must be applied or accumulated exclusively for its objects under section 11(2) and (3) as modified; investments or deposits are limited to forms specified in section 11(5) (with an exception for voluntary contributions retained as notified articles); income may not be distributed to members except as grants to affiliated bodies; business profits are excluded unless incidental to the objects and kept in separate books.

Tax exemption under section 10(23C)(v) notified for an association, subject to application, investment and business-incidence conditions.
Notification under section 10(23C)(v) notifies Sri Sri Thakur Ramachandradev Association for assessment years 1990-91 to 1992-93, subject to conditions: the association must apply or accumulate income wholly and exclusively for its objects; must not invest or deposit funds except in forms/modes permitted for trusts (voluntary contributions may be retained as specified movables); and the notification does not cover business income unless incidental to the objectives and accounted for in separate books.

Tax exemption under section 10(23C)(v): Dohnavur Fellowship notified subject to income application and investment restrictions.
Notification designates Dohnavur Fellowship as eligible for tax exemption under clause (23C)(v) of section 10 for assessment years 1989-90 to 1991-92, conditional on application of income wholly and exclusively to its objects, investment or deposit of funds only in forms permitted by section 11(5) (excluding certain retained voluntary contributions), and exclusion of business profits unless the business is incidental and maintained in separate books of account.

Tax exemption notification for charitable institution requires exclusive application of income and specified permitted investments.
Notification designates the National Foundation for Communal Harmony as eligible under tax exemption provisions for the specified assessment years, subject to conditions: income must be applied or accumulated wholly and exclusively for its objects; funds (except certain voluntary contributions kept as tangible items) must be invested only in authorised forms; and the notification does not apply to business profits unless the business is incidental to the foundation's objectives and is maintained in separate books.

Tax exemption under section 10(23C)(iv) conditioned on exclusive application of income and specified investment limits for notified foundation
Notifies the C. P. Ramaswami Aiyar Foundation as eligible under section 10(23C)(iv) subject to conditions: income must be applied or accumulated wholly and exclusively for its objects; investments limited to forms permitted by section 11(5) (excluding certain voluntary contributions maintained as jewellery, furniture, etc.); and business income is excluded from the notification unless incidental to objectives with separate books of account maintained.

Tax exemption under section 10(23C)(iv) notified for Motilal Memorial Society, subject to application, investment and business conditions.
Notification under section 10(23C)(iv) grants tax-exempt status to Motilal Memorial Society for specified assessment years, conditional on applying income wholly and exclusively to its objects, restricting investments to modes specified in section 11(5) (with limited exception for voluntary contributions in forms like jewellery or furniture), and excluding business income unless incidental to the society's objects with separate books maintained.

Tax exemption under section 10(23) granted subject to income application, permitted investments, distribution and business accounting requirements.
Notification confers tax-exempt status on the Bombay Cricket Association for specified assessment years subject to conditions: income must be applied or accumulated as permitted for charitable purposes; investments or deposits are restricted to permitted forms except certain voluntary contributions retained in notified tangible forms; income must not be distributed to members except as grants to affiliated bodies; and business income is excluded from the notification unless incidental to objectives with separate books of account.

Tax exemption for sports association granted subject to strict application, investment and business conditions for specified assessment years.
Notification under clause (23) of section 10 notifies the Poona District and Metropolitan Badminton Association as eligible for exemption for specified assessment years, subject to conditions that income be applied or accumulated per section 11 (as modified), investments be confined to modes specified in section 11(5) (with limited exceptions for certain voluntary contributions), income not be distributed to members except as grants to affiliated bodies, and business profits qualify only if incidental and accounted for in separate books.

Section 10(23) notification grants tax-exempt status to Tamil Nadu Cricket Association subject to specified compliance conditions.
Notification under section 10(23) notifies the Tamil Nadu Cricket Association, Madras, for specified assessment years subject to conditions: apply or accumulate income per section 11(2) and (3) as modified by clause (23); restrict investments or deposits to forms/modes in section 11(5) except certain voluntary contributions maintained in tangible form as may be notified; prohibit distribution of income to members except grants to affiliated bodies; and exclude business profits unless incidental to objectives with separate books maintained.

Charitable exemption recognition: notified for specified assessment years with exclusive income application and restricted investments.
Notification recognises the institution under clause (23C)(iv) of section 10 for specified assessment years, conditional on applying or accumulating income wholly and exclusively to its objects; restricting investments or deposits (other than certain voluntary contributions) to forms specified in sub section (5) of section 11; and excluding business profits unless incidental to objectives with separate books maintained.

Tax exemption under section 10(23C)(iv) granted to a charity, conditional on application of income and investment modes.
Notification under section 10(23C)(iv) confers eligibility for exemption for assessment years 1991 92 to 1993 94 on the Association of the Physically Handicapped, Bangalore, subject to conditions that income be applied wholly and exclusively to its objects, that funds (other than certain voluntary contributions held as tangible items) be invested only in modes specified in sub section (5) of section 11, and that business income qualify only if incidental and maintained in separate books.

Tax exemption under section 10(23C)(iv) granted subject to income application, investment restrictions, and business income limits.
Notification grants charitable tax-exempt status to Sarva Seva Sangh for specified assessment years on conditions: income must be applied or accumulated solely for the organisation's objects; investments or deposits of funds are permitted only in the specified forms for charitable application (excluding voluntary contributions retained as jewellery, furniture, etc.); and the exemption does not extend to business income unless the business is incidental to the objectives and is maintained in separate books.