Income exemption on behalf of charitable institution excludes such receipts from assessable total income subject to compliance obligations.
Notification exempts from total income any receipts received on behalf of The Synodical Board of Health Services, New Delhi for the specified assessment years, subject to conditions: income must be applied wholly and exclusively to institutional objects or accumulated within the permitted accumulation cap; investments must be in modes specified under section 11(5); business income is excluded from exemption unless incidental with separate books; returns must be regularly filed; and on dissolution surplus and assets must transfer to a like-minded organization. The exemption applies only to recipients' receipts on behalf of the institution.

Research donation approval under Section 35(1)(ii) requires separate research accounts, audited filing and auditor certification.
Approval is granted to Bharatiya Sanskriti Darshan Trust as an other Institution partly engaged in research for purposes of deduction under clause (ii) of sub-section (1) of section 35 for the specified period, subject to maintaining separate research accounts, filing audited Income & Expenditure accounts for each approved year to the Commissioner/Director (Exemptions) by the return due date or within 90 days of the notification, and furnishing an auditor's certificate specifying amounts received for qualifying research donations and certifying that the expenditure was for scientific research.

Charitable income exemption: receipts on behalf of National Institute of Bank Management treated as non-assessable subject to prescribed conditions.
Receipts received by any person on behalf of National Institute of Bank Management, Mumbai shall not be included in that person's total income for the specified assessment years, provided the Institution applies or properly accumulates income for its objects subject to accumulation limits, invests funds only in permitted modes, treats business receipts as incidental and separately accounted, files returns regularly, and transfers surplus and assets on dissolution to a similar organization.

Income exemption for amounts received on behalf of a religious institution, excluded from donors' total income for specified years.
Any income received by any person on behalf of Sri Krishna Janmasthan Seva Sansthan, Katra Keshav Dev, Mathura shall not be included in the total income of such person for the Assessment Years 2005-06 to 2007-08 under sub-clause (v) of clause (23C) of section 10, subject to conditions: exclusive application or limited accumulation of income, restricted modes of investment per section 11(5), exclusion of business income unless incidental with separate books, regular filing of returns, and transfer of surplus on dissolution to a similarly purposed organization.

Industrial park notification under section 80 IA conditions tax benefit eligibility on infrastructure, unit thresholds, and compliance.
Central Government notifies M/s. Sri Balaji Construction Company's undertaking as an industrial park under clause (iii) of sub section (4) of section 80 IA, specifying location, area, permitted activities, allocable area (90.01% industrial, 9.99% commercial), minimum three industrial units, proposed investments and commencement. Approval is conditional on minimum infrastructure expenditure thresholds (50% or 60% where built-up space is provided), a single unit occupancy cap of 50%, requisite statutory approvals, operator continuity, tax benefits only after the minimum units locate in the park, and invalidation/withdrawal rules for misinformation, unapproved changes, delayed commencement or non-compliance.

Industrial park approval under tax incentive provisions conditioned on infrastructure, minimum units and compliance requirements.
The Central Government notifies M/s. Janapriya Engineers Syndicate's undertaking at Somajiguda, Hyderabad, as an industrial park under clause (iii) of sub section (4) of section 80 IA, subject to Annexure conditions detailing site, permitted activities, allocable area percentages, minimum number of industrial units, investment and commencement date. Conditions require minimum infrastructure investment thresholds, common infrastructure provisions, limits on single unit area occupation, requisite statutory approvals, continued operation by the developer while benefits are claimed, transfer notification procedures, and invalidity/withdrawal consequences for non compliance or misrepresentation.

Account payee cheque requirement replaces crossed cheque wording, changing prescribed instrument terminology under the Income-tax Rules.
Substitutes the phrase "an account payee cheque drawn on a bank or account payee bank draft" for the phrase "a crossed cheque drawn on a bank or by a crossed bank draft" in both the heading to rule 6DD and in rule 6DD of the Income-tax Rules, 1962, by virtue of the Income-tax (13th Amendment) Rules, 2006.

Income exemption for National Human Rights Commission contributions conditioned on exclusive application, permitted investments, and reporting compliance.
Any income received by any person on behalf of the National Human Rights Commission, New Delhi shall not be included in the total income of such person for the specified assessment years, provided the Institution applies or accumulates income exclusively for its objects with restricted accumulation periods for excess amounts, confines investments to permitted forms, treats business income as taxable unless incidental with separate books, files returns regularly, and transfers surplus and assets on dissolution to an organization with similar objectives.

Tax exemption for institution receipts conditioned on exclusive application, permitted investments, separate business accounts, and filing compliance.
Notification under Section 10(23C)(iv) excludes from recipients' taxable total income any amounts received on behalf of the Institute of Rail Transport, New Delhi, subject to conditions: application or limited accumulation of income for institutional objects with a capped accumulation period; permitted modes of investment as per section 11(5); exclusion of business receipts unless incidental and separately accounted; regular filing of returns by recipients; and transfer of surplus and assets to a like-minded organization upon dissolution. The exemption applies only to receipts received on behalf of the Institution.

Income exemption for donations to Mysore Resettlement and Development Agency applies subject to specified compliance and accumulation limits.
Income received by any person on behalf of The Mysore Resettlement and Development Agency, Bangalore is exempt under Section 10(23C)(iv) for assessment years 2006-07 to 2008-09, provided the Institution applies or appropriately accumulates income for its objectives (with accumulation above fifteen percent limited to five years), confines investments to modes permitted by section 11(5), treats business income as incidental only if separately accounted, files returns regularly, and transfers surplus assets on dissolution to a like-minded organization.

Tax exemption for income received on behalf of EAN India applies subject to conditions on application, accumulation, investment and compliance.
Notification exempts income received by any person on behalf of EAN India, New Delhi from inclusion in the recipient's total income for assessment years 2005-06 to 2007-08, subject to conditions: exclusive application or limited accumulation of income for institutional objects with a five-year cap on excess accumulation; permissible modes of investment or deposit; exclusion of business receipts unless incidental and separately accounted; regular filing of income-tax returns; and transfer of surplus and assets on dissolution to a like-minded organization. The exemption applies only to recipients and not to the Institution's own tax position.

Approval procedure for research institution recognition requires prescribed forms, audits, and time bound scrutiny before grant or withdrawal.
The notification prescribes procedures and time limits for approval under clause (ii) and clause (iii) of sub section (1) of section 35, requiring applications in duplicate on Form No. 3CF I or 3CF II, transmission to Member (IT), deficiency notices with specified cure periods, Commissioner/Director inquiries and recommendations, and Central Government powers to grant, reject or withdraw approval subject to opportunity to be heard and communication of orders.

Jurisdiction of income-tax authorities reassigned to specified commissioners for appeal jurisdiction, applying to all pending appeals.
The Central Board of Direct Taxes, exercising delegated powers under the Income-tax Act, reallocates appellate authority by directing specified Commissioners of Income-tax (Appeals) to exercise powers and perform functions for appeals arising from listed assessing authorities; the schedule assigns territorial competence for all classes of cases and the change applies to appeals pending as on the date of issue, taking effect immediately.

Tax exemption under section 35AC extends eligibility for Gujarat Cancer Society's cancer treatment project further.
Central government specifies the Gujarat Cancer Society's project for free cancer treatment at New Civil Hospital Campus, Ahmedabad, as an eligible project for tax exemption under the Explanation to section 35AC of the Income-tax Act, 1961, extending eligibility for a further period of three years commencing with the financial year 2006-07 while retaining the approved project cost of Rs. 611.00 lakhs.

Exemption under section 35AC: charitable hospital project granted a two-year extension of specified status under income tax rules.
The Central Government, acting under the Explanation to section 35AC and on the National Committee's recommendation under the Income tax Rules, specifies the Shri Hari Public Charitable Trust's Vrudhashram and Eye Hospital project as an eligible scheme for a further two year period commencing from the stated financial year, without any change in the approved project cost of Rs. 87.52 lakhs.

Exemption under section 35AC: specified rural development project extended as eligible scheme for a further period.
Specification under section 35AC that Ankleshwar Industrial and Rural Development Society's project to develop and extend educational, medical and sports facilities in fifty villages is an eligible scheme; the Central Government confirms no change in approved cost including the corpus fund and extends the project's eligibility for a further period following the National Committee's recommendation that the project is being executed properly.

Exemption under section 35AC: eligible healthcare project address amended while preserving the approved project cost.
The Central Government amends a prior notification under section 35AC to substitute the implementing entity's name and address for an eligible health care project, following the National Committee's recommendation that the scheme is being properly executed and will extend beyond the initial three year period; the approved project cost remains unchanged.

Exemption under section 35AC renewed for specified hospital project, extending eligibility and retaining approved project cost.
The Central Government, following the National Committee's recommendation, specifies the instrument/equipment, vehicle and running project of B.D. Patel General Hospital, Umreth, as an eligible project under the income-tax exemption provision for a further three-year period commencing in financial year 2006-07, without change to the approved project cost and including the corpus fund.

Tax exemption under section 35AC extended to Deepalaya's rural Mewat health project for a further period.
Central Government specifies extension of eligibility under section 35AC for Deepalaya's health project in rural Mewat-covering construction of a dispensary, purchase of furniture and equipment, provision of a van and operation of the health project-without change in the approved project cost, for a further three year period commencing from the financial year 2006 07, following recommendation by the National Committee for Promotion of Social and Economic Welfare.

Exemption extension for rainfed farming projects preserved, maintaining eligibility and approved project cost for a further period.
The Central Government specifies the Western India Rainfed Farming Project and the Eastern India Rainfed Farming Project carried out by Gramin Vikas Trust, New Delhi, as eligible projects for a further three-year period commencing with the financial year 2006-07, following the National Committee's recommendation that the projects are being properly executed; the specification affirms no change in the approved project cost, inclusive of a corpus fund.