Certificate for no tax deduction: amendment corrects cross reference in rule 28AB, applied retrospectively to align eligibility and conditions.
The Tenth Amendment substitutes the reference in rule 28AB(2) from "sub rule (2)" to "sub rule (1)", thereby aligning the provision that identifies persons eligible to apply for a certificate for no deduction of tax at source with the sub rule prescribing the conditions for such applications; the amendment is given retrospective effect and certified as not prejudicial to assessees.

Tax exemption under section 10(23G) approved, subject to eligible business status, bookkeeping, audit and report compliance.
Approval is granted to M/s Enercon Wind Farms (Karnataka) Pvt. Ltd. for tax exemption under section 10(23G), read with rule 2E, effective assessment year 2002-03 for its 21 MW Wind Power Project in Jogimatti Wind Zone, Karnataka. The approval is conditional on conformity with the statute and rule, maintenance of books of account, audit by an accountant, and furnishing of the audit report; the Central Government may withdraw approval on cessation of eligible business or failure to comply with bookkeeping or audit obligations.

Charitable status notification grants conditional tax exemption to a sports federation subject to compliance and asset transfer rules.
Notification under section 10(23) grants the federation tax-exempt status for specified assessment years subject to conditions: income must be applied or accumulated solely for its objects; investments and deposits are limited to modes specified in section 11(5) except for certain voluntary contributions held in tangible form; business income is excluded unless incidental and separately accounted for; regular filing of returns is required; and on dissolution surplus assets must transfer to a charitable organisation with similar objects.

Tax exemption under section 10(23): Maharashtra State Basketball Association notified subject to conditions on income application and investments.
Notification under section 10(23) grants income tax exemption to Maharashtra State Basketball Association, Mumbai for the stated assessment years subject to conditions: apply or accumulate income wholly and exclusively for its objects; restrict investments to forms permitted by law; limit business income exemption to incidental activities with separate books; regularly file income tax returns; and, on dissolution, transfer surplus and assets to a similarly purposed charitable organisation.

Tax exemption notification for labour board subject to income-application, investment limits, separate business accounts, and dissolution rules.
Central Government notified Bombay Iron & Steel Labour Board as eligible under the specified clause of section 10 for assessment years 2002-2005 subject to conditions: apply or accumulate income exclusively for established objects; restrict investments to prescribed forms (excluding certain tangible voluntary contributions); exclude business income benefits unless incidental and maintained in separate books; file income-tax returns regularly; and transfer surplus and assets on dissolution to a similar charitable organisation.

Section 10(23C) exemption granted to a labour board, subject to conditions on application of income and investments.
Notification under Section 10(23C) grants exemption to the Bombay Iron & Steal Labour Board for specified assessment years subject to conditions: income must be applied or accumulated solely for the board's objects; investments are restricted to permitted forms (with limited exceptions for certain voluntary contributions); business income is excluded unless incidental and separately accounted; the assessee must file income-tax returns regularly; and on dissolution surplus assets must transfer to a charitable organisation with similar objectives.

Section 10(23C) notification grants tax-exempt status to Bombay Iron & Steel Labour Board subject to compliance conditions.
Central Government notified Bombay Iron & Steel Labour Board under section 10(23C) for assessment years 1996-97 to 1998-99, subject to conditions: exclusive application or accumulation of income to its objects; investment limited to forms permitted under section 11(5) (with limited exceptions); business income excluded unless incidental and separately accounted; regular filing of income-tax returns; and on dissolution assets to transfer to a charitable organisation with similar objectives.

Income-tax exemption notified for Bombay Iron & Steel Labour Board, subject to exclusive application, investment limits and compliance.
The Central Government notified income-tax exemption for Bombay Iron & Steel Labour Board, Mumbai for assessment years 1993-1994 to 1995-1996, conditional on exclusive application or accumulation of income for its objects; restriction of investments and deposits to forms permitted for charitable funds (except specified voluntary contributions kept in kind); exemption of business income only if incidental with separate books maintained; regular filing of income-tax returns; and transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.

Tax exemption under section 10(23C) granted to dock labour board subject to application, investment, business and dissolution conditions.
Notification grants tax-exempt status under section 10(23C) to The Clearing & Forwarding Unprotected Dock Labour Board, Mumbai for assessment years 2002-2003 to 2004-2005, conditional on applying or accumulating income solely for its objects, restricting investments to forms specified for charitable funds (except certain voluntary contributions in kind), treating business income as exempt only if incidental with separate books, regular filing of income-tax returns, and transfer of surplus and assets to a similar charitable organisation on dissolution.

Tax exemption under section 10(23C) granted to a charity board subject to application, investment, business and dissolution conditions.
Notification designates The Clearing & Forwarding Unprotected Dock Labour Board, Mumbai as eligible for exemption under section 10(23C) for the stated assessment years, subject to conditions: income must be applied or accumulated exclusively for its objects; investments and deposits must be restricted to authorised forms; business income is excluded unless incidental and separately accounted; regular filing of income-tax returns is required; and on dissolution surplus assets must transfer to a similar charitable organisation.

Research-expenditure approval: association recognised with mandatory separate accounts, annual scientific return, and audited research reporting.
Approval under section 35(1)(ii) recognises M/s. B. Y. L. Nair Charitable Hospital and T. N. Medical College Research Society as an Association for research deduction purposes, conditioned on maintaining separate research accounts (except where the organisation is an "Association"), furnishing an annual scientific research return to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual and research income and expenditure accounts to designated income-tax exemption authorities and the Department by 31st October, alongside the regular income-tax return; renewal applications should be submitted in triplicate.

Approval under section 10(23G) grants tax exemption to Raj Infrastructure, subject to compliance and potential withdrawal.
Approval under section 10(23G) read with rule 2E has been granted to M/s Raj Infrastructure Pvt. Ltd. for its BOT project to strengthen and widen Chakan-Shikarpur Road, effective from AY 2002-03 to AY 2012-13 (up to 28.07.2011) pursuant to the agreement dated 04.09.2000. The approval is conditional on conformity with eligibility provisions, maintenance of books, audit and furnishing the audit report as required by rule 2E, and is liable to withdrawal if the enterprise ceases the eligible business or fails audit or reporting obligations.

Research exemption approval imposes separate accounting, annual research return, and audited reporting obligations for notified institutions.
Approval is granted to IIIadevi Cataract and Intra Occular Lens Research Centre as an Institution under section 35 for the specified period, subject to compliance requiring maintenance of separate books for research, submission of an annual scientific research return by 31 May, and provision of audited accounts and audited income & expenditure accounts for exempt research activities to designated tax and scientific offices by 31 October, in addition to filing its income tax return.

Research institution approval under Section 35 requires separate research accounts and annual audited submissions to designated authorities.
Approval is granted to M/s Centre for Policy Research as an Institution under clause (iii) of sub section (1) of section 35, subject to maintaining separate books for research activities, furnishing an annual return of scientific research activities to the designated scientific authority by 31 May, and submitting audited annual accounts and audited income & expenditure accounts for the exempted research activities to the tax exemption office, the scientific authority and the jurisdictional tax commissioner/director by 31 October, in addition to filing the return of income to the designated assessing officer.

Research approval under section 35(1)(ii) requires separate research accounts and annual audited reporting to retain tax-exempt status.
Approval under section 35(1)(ii) recognises M/s Sir Hurkisondas Nurrotumdas Medical Research Society for research-expenditure exemption for 1.4.2003-31.3.2006, conditional on maintaining separate books for research (not required if classified as an Association), filing an annual scientific research return to the Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts and audited income & expenditure accounts for research to tax exemption authorities and the Department by 31 October, alongside the income-tax return. Renewal applications must be filed in triplicate through the tax exemption office and sent in three copies to the Department.

Tax exemption approval under section ten twenty three G renewed, subject to compliance and withdrawal on cessation or non audit.
Renewal of approval under section 10(23G) is notified for M/s Madurai Power Corporation Private Limited for its 106 MW Diesel Engine Power Project, effective from the relevant assessment year. The approval is conditional on conformity with the Income-tax Act and Income-tax Rules, including maintaining books of account, obtaining an accountant's audit, and furnishing the required audit report; the Central Government may withdraw approval if the enterprise ceases eligible business operations or fails these audit and reporting obligations.

Tax exemption under section 10(23G) permits BOT toll project relief subject to business eligibility, accounts, and audit compliance.
Approval under section 10(23G) and rule 2E permits M/s JAS Toll Road Company Ltd. to claim tax-exempt status for its BOT highway widening and rehabilitation project for the concession period, conditional on carrying on the eligible business, maintaining books of account, obtaining the required audit and furnishing the prescribed audit report; the Central Government may withdraw approval on cessation of eligible business, failure to maintain/audit accounts, failure to furnish the audit report, or earlier violation of the concession agreement.

Tax exemption approval under section 10(23G) granted to RVK Energy, conditional on compliance and audit obligations.
Approval is granted to M/s RVK Energy Pvt Ltd under section 10(23G) of the Income-tax Act, 1961, read with rule 2E of the Income-tax Rules, 1962, for a mini power plant project, subject to compliance with the statute and rules. The approval requires maintenance of books, audit by an accountant and furnishing of the audit report; the Central Government may withdraw approval if the enterprise ceases the eligible business or fails to comply with the accounting and audit obligations.

Approval under tax exemption provision: conditional tax approval for port operation project, withdrawable for noncompliance with audit and record requirements.
Approval has been granted to M/s Ennore Port Ltd. for the purposes of a tax exemption provision with effect from the relevant assessment year for its project of managing and operating Ennore Port. The approval is conditional on conformity with the statutory exemption provision and applicable rules, maintenance of books of account, obtaining an accountant's audit and furnishing the required audit report, and is withdrawable by the Central Government on failure to meet these conditions.

Income-tax approval renewed for power project, subject to eligibility, accounts audit and withdrawable on noncompliance.
Renewal of income-tax approval to M/s Suryachakra Power Corporation Private Limited for its 20 MW diesel power project at Bambooflat runs from assessment year 2002-03 to 2018-19, subject to conformity with eligibility and procedural requirements, maintenance of books and audit, and is withdrawable by the Central Government if the enterprise ceases eligible business, fails to maintain accounts, or fails to furnish the required audit report.