Post Office Monthly Income Account: aggregate deposit caps set at Rs 204,000 single and Rs 408,000 joint; deposits in multiples of Rs 6,000.
Depositors may open multiple Monthly Income Accounts provided aggregate deposits do not exceed Rs 2,04,000 for single accounts and Rs 4,08,000 for joint accounts. Each account shall contain a single deposit of Rs 6,000 or integral multiples thereof, subject to the stated aggregate ceilings.

Tax exemption notification under section 10(23C)(iv) notifies a nonprofit organisation for specified assessment years under the Income tax Act.
Notification under section 10(23C)(iv) records the Central Government's recognition of the Council for Advancement of People's Action and Rural Technology, New Delhi, as qualifying for the statutory tax-exempt status under that sub-clause, specifying the temporal scope of the recognition for the stated assessment years.

Tax exemption notification for charitable institution requires exclusive application of income and restricted investments, plus separate accounting for incidental business.
Notification designates Chief Khalsa Diwan, Amritsar as a notified institution under section 10(23C)(v) for specified assessment years, subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; investments or deposits of funds are restricted to forms or modes specified in section 11(5) except for certain voluntary contributions maintained in tangible forms; and the notification excludes business profits unless the business is incidental to the objects and separate books of account are maintained.

Tax exemption under section 10(23C)(v): notification conditions require exclusive application of income and restricted investments.
Notification under section 10(23C)(v) notifies Chief Khalsa Diwan, Amritsar for the specified assessment years subject to conditions: the assessee must apply or accumulate income wholly and exclusively to its established objects; must restrict investments and deposits of funds to the forms or modes specified in subsection (5) of section 11 (except voluntary contributions retained in kind); and the notification excludes profits and gains of business unless the business is incidental to the institution's objectives and separate books of account are maintained for such business.

Approval of institutions under income tax enabling donation deductions, specifying eligible projects and notification durations for compliance.
Approval under section 35AC designating specified charitable and development institutions and enumerating their eligible projects and estimated costs for tax preferred contributions; the notification lists institutional names, project descriptions (sanitation, education, vocational training, health camps, water management, roads, livelihood programmes) and fixes differing periods of force for groups of listed projects, with subsequent substitution notes altering the temporal allocations.

Exemption under section 35AC: specified institutions approved for tax-eligible development projects and schemes for limited years.
Approval under section 35AC designates specified charitable institutions and their named development projects and schemes as eligible for tax-exempt donations, listing discrete projects-rural road construction, school and hostel construction and repairs, hospital construction and wards, welfare and entrepreneurial programmes, women and child development centres, and mobile medical dispensaries-with estimated costs, operative for three specified assessment years and subject to later substitutions amending particular project entries.

Section 80G notification: Arulmigu Ramanathaswamy Temple recognised as place of public worship for tax provisions.
The Central Government, under clause (b) of sub section (2) of section 80G of the Income tax Act, 1961, notifies the Arulmigu Ramanathaswamy Temple, Rameswaram to be a place of public worship of renown throughout the State of Tamil Nadu for the purpose of the said section by Notification S.O. 916 dated 18 3 1993.

Notification under section 80G designates a temple as a place of public worship, enabling donor tax deduction eligibility.
The Central Government, under clause (b) of sub section (2) of section 80G of the Income tax Act, notifies the Shree Tulsibag Temple, Pune, to be a place of public worship of renown throughout the State of Maharashtra for the purposes of that section.

Tax exemption under section 10(23C)(v) granted to a trust, conditional on income use, investment and business accounting.
Notification under section 10(23C)(v) grants the Indian Gypsy Works Fellowship Trust, Tamil Nadu, exemption for assessment year 1992-93 subject to conditions: the trust must apply or accumulate income exclusively for its objects; invest or deposit funds only in permitted modes except for certain tangible voluntary contributions; and the exemption excludes business income unless incidental to objectives and separately accounted.

Tax exemption under section 10(23C)(v) notified for a temple trust, subject to income application and investment conditions.
Notification under section 10(23C)(v) notifies Shree Siddhi Vinayak Ganapath Temple Trust, Bombay for specified assessment years subject to conditions: (i) income must be applied or accumulated wholly and exclusively for its objects; (ii) funds may not be invested or deposited except in forms specified in section 11(5), except voluntary contributions maintained as jewellery, furniture, etc.; and (iii) exemption does not apply to business income unless incidental to objectives and accounted for in separate books.

Charitable notification: Sundaram Charities granted income-tax exemption subject to exclusive application of income and specified investment limits.
Notification under sub-clause (v) of clause (23C) of section 10 notifies Sundaram Charities, Madras, for specified assessment years subject to conditions: the assessee must apply or accumulate income wholly and exclusively to its objects; investments and deposits of funds are limited to permitted modes, with voluntary contributions allowed in tangible forms; and business income is excluded unless incidental to objects and recorded in separate books of account.

Section 35AC approvals: institutions and eligible projects notified for a limited-term tax benefit period under notification.
Approval is granted under the income tax statutory provision for charitable project certifications by listing specified institutions with their eligible projects and estimated costs, thereby defining the activities that qualify for the tax incentive mechanism; the notification, issued on the National Committee's recommendation, is effective for a defined multi year assessment period.

Charitable exemption notification under section 10(23C)(v) grants tax recognition subject to investment and business conditions.
Government notification recognizes Friends Missionary Prayer Band, Madras under section 10(23C)(v) for specified assessment years on conditions that income be applied or accumulated exclusively for its objects, funds (except certain retained voluntary contributions) be invested only in permitted forms, and business income is excluded unless incidental to its objectives with separate accounting maintained.

Tax exemption under clause (23) granted subject to application, investment, distribution and business compliance conditions.
Notification grants tax-exempt status to The Madhya Pradesh Flying Club Limited for the stated assessment years, conditional on exclusive application or accumulation of income for its objects under the modified rules, investment and deposit of funds only in prescribed modes (with an exception for certain voluntary contributions in notified tangible articles), prohibition on distribution of income to members except as grants to affiliated bodies, and exclusion of business profits unless incidental to objectives with separate books maintained.

Tax exemption under clause (23) of section 10 granted to federation, subject to income application, investment and distribution conditions.
Notifies The Billiards and Snooker Federation of India, Calcutta, as eligible under clause (23) of section 10 for assessment years 1990 91 to 1992 93 subject to conditions: apply or accumulate income in conformity with section 11(2) and (3) for its objects; restrict investments to forms allowed by section 11(5) or specified in kind; prohibit distribution of income to members except grants to affiliated bodies; and exclude business income unless incidental with separate books maintained.

Tax exemption under section 10(23): conditional notification grants Gujarat Cricket Association exemption subject to application, investment, distribution and business conditions.
Notification under Section 10(23) conditions Gujarat Cricket Association's tax-exempt status on application and accumulation of income solely for its objects, restricts investments of voluntary contributions to permitted modes, prohibits distribution of income to members except grants to affiliated institutions, and disqualifies business profits unless incidental to objectives with separate books maintained.

Tax exemption under section 10(23D): BOB Mutual Fund set up by Bank of Baroda specified as public sector mutual fund.
The Central Government, exercising powers under clause (23D) of section 10 of the Income-tax Act, 1961, specifies BOB Mutual Fund, set up by the Bank of Baroda as a corresponding new bank under the First Schedule to the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970, as a Mutual Fund of public sector banks by notification S.O.122(E) dated 24-2-1993.

Certificate requirement for section 35AC contributions: issuers must use Forms 58A/58B and submit annual donor reports.
The amendment requires that certificates under section 35AC be issued in Form 58A (payment) or Form 58B (expenditure). Certificate issuers-public sector companies, local authorities or associations/institutions-must deliver an annual Report to the Secretary, National Committee by 31st March each financial year detailing project progress and, for each contributor, name, address, PAN/G.I.R. number, contribution amounts, recipient project, total contributions in the previous year, and the project's total cost as approved by the National Committee. Issuers must also send an annual statement of donations and project details to the National Committee and to each contributor by 30th June following the relevant financial year.

Approval under section 35D authorises Projects and Development India Limited to prepare feasibility, project reports and market surveys.
The Central Board of Direct Taxes approved Projects and Development India Limited, Noida, to carry out preparation of feasibility reports, preparation of project reports, conduct market surveys or other surveys for the business of an assessee as referred to in the specified sub-clauses of the relevant tax provision. The approval is set out in Notification No. S.O.467 dated 23-2-1993 and is effective from 9-12-1991 to 8-12-1994.

Tax exemption recognition for a religious institution subject to exclusive income application and restricted investment conditions.
Notification recognizes The Malankara Orthodox Syrian Church, Kottayam, under sub-clause (v) of clause (23C) of section 10 for specified assessment years conditional on: applying or accumulating income wholly and exclusively to its objects; investing or depositing funds only in modes specified in sub-section (5) of section 11 except voluntary contributions maintained as tangible items; and excluding business income unless incidental to objectives with separate books of account.