Qualifications of e-Return Intermediary: eligibility, digital signature requirement, data confidentiality and archival obligations enforced.
Amendment specifies qualifications for an e-Return Intermediary: eligible entities include public sector and other companies with public interest and subsidiaries, Indian incorporated companies (including banks) meeting a net worth requirement, firms or individuals of Chartered Accountants, Company Secretaries, Advocates or Tax Return Preparers with a permanent account number, and Government Drawing or Disbursing Officers. It requires possession of a Class II digital signature certificate, security procedures approved by the e-Return Administrator to protect confidentiality, archival and retrieval policies for e-Returns, and bars intermediaries or their Principal Officers from convictions for professional misconduct, fraud, embezzlement or criminal offences.

Approval under section 35(1)(ii) allows research funding recognition if separate accounts and audited reports are furnished.
Sastra University, Chennai is approved under section 35(1)(ii) as an "other Institution" partly engaged in scientific research from assessment year 2009-2010, conditional on using received sums for scientific research conducted by faculty or students, maintaining separate books for research receipts and expenditure, obtaining an audit by a qualified accountant and furnishing the auditor's report by the return due date, and providing a certified statement of donations applied to research; approval is withdrawable for specified noncompliances or cessation of genuine research activity.

Research-deduction approval: donations deductible if used for social science research, subject to audit and reporting.
Sri Aurobindo Society, Kolkata is approved as an institution partly engaged in research under clause (iii) of sub-section (1) of section 35 read with Rules 5C and 5E from assessment year 2009-2010, subject to use of received sums for social science research conducted by faculty or enrolled students, maintenance of separate books for such sums, audit by a specified accountant with submission of the audit report by the income-tax return due date, and an auditor-certified statement of donations and application of funds.

Cost Inflation Index updated to add a new year entry, altering indexation for capital gains calculations.
The notification inserts into the Table under the Explanation to section 48 a new entry for assessment year 2009-10 providing a Cost Inflation Index of 632, thereby updating the year-wise indices used to compute indexed cost of acquisition for capital gains.

Tax exemption recognition for West Zone Cultural Centre confirmed subject to conditions on income application and investment restrictions.
The Centre is notified as eligible for tax exemption for the stated assessment years subject to conditions: apply or accumulate income solely for its objects; restrict investments to forms permitted under Section 11(5) except specified tangible voluntary contributions; business income excluded unless incidental and separately accounted; file returns regularly; and on dissolution transfer surplus assets to a charitable organization with similar objectives. The notification covers only income received on the Centre's behalf and does not preclude separate tax treatment under the Income-tax Act.

Research institution approval enables tax-deduction eligibility for donations to research bodies subject to audit and reporting obligations.
Approval is granted under section 35(1)(ii) read with Rules 5C and 5E, subject to conditions: sums received must be used for scientific research conducted by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited by a qualified accountant; and a certified statement of donations received and amounts applied for research must accompany the audit report submitted to the tax authority by the return filing due date.

Approval under Section 10(23C)(vi) recognizes an educational society for tax-exempt status subject to compliance requirements.
Approval is granted to Aravali Sikshan Avam Anusandhan Sansthan, Neem ka Thana, Sikar, for the purpose of Section 10(23C)(vi) of the Income-tax Act with effect from the assessment year 2008-09 onwards, subject to the society's conformity and compliance with the provisions of that sub-clause and the procedural requirements of the applicable income-tax rules, including rule 2CA.

Accommodation and travel reimbursement revised: entitlements, permitted hotels, and separate daily food allowance specified.
Amendment to rule 11N revises entitlements by substituting an increased monetary ceiling in clause (i), replacing the travel term in clause (ii) with "air conditioned taxi," deleting clause (iii), and substituting clause (iv) to permit reimbursement for stays in State guest houses, specified medium-range ITDC hotels, State tourist hotels/hostels, and registered-society residential accommodation, while separately authorising a fixed daily food allowance for out-station Chairmen and Members.

Approval under section 35(1)(ii) ties donor tax benefits to research-use, faculty-led studies, audited accounts and reporting compliance.
Approval under section 35(1)(ii) recognizes P.S.G. & Sons Charities (P.S.G. College of Technology unit) as an 'other Institution' partly engaged in scientific research subject to conditions: research-use of sums, faculty- or student-led research, separate books of accounts for research receipts and expenditure, audit by a qualified accountant with report furnished to the tax authorities by the return due date, and a certified statement of donations and sums applied to research; approval is withdrawable for non-compliance.

Scientific research association approval under section 35(1)(ii) requires audited accounts, certified donation statements and compliance or withdrawal.
Centre for Development of Advanced Computing, Pune is approved as a scientific research association from assessment year 2009-2010 subject to conditions: sole objective of scientific research, carrying out research activity itself, maintaining books of account with audit by a qualified accountant and timely furnishing of the audit report to tax authorities, and maintaining a separately certified statement of donations and amounts applied for scientific research to accompany the audit report. Approval may be withdrawn for failures to comply or for ceasing genuine research activities.

Tax exemption approval under section 10(23C) granted subject to income application, investment, accounting and donation conditions.
Approval is granted to The Rajashan Medical Society and Research Centre, Sumerpur, under the tax-exemption provision for charitable institutions for assessment year 2010-11 onwards, subject to conditions: apply or accumulate income exclusively to its objects; restrict investments to permitted forms; approval excludes business income unless incidental with separate books; file returns regularly; on dissolution transfer surplus to a similar charitable organization; and the approval does not apply to anonymous donations as governed by the relevant proviso and related provisions.

Section 10(23C) approval: corrigendum corrects name of the approved educational society in prior notification as formal record update.
The corrigendum amends Notification No. 07/2009-10 (30-07-2009) by correcting the organisation's name to "Digantar Shiksha Evam Khel Kood Samiti" in the Para I wording of the approval granted under the Income-tax Act read with the applicable rules for institutional exemption.

Tax exemption recognition under relevant income-tax provision - conditional approval for a charitable institution with compliance and investment restrictions.
Recognition under Clause (23C) of Section 10 is granted to Social Work & Research Centre, Tilonia, Ajmer for specified assessment years subject to conditions: income must be applied or accumulated exclusively for institutional objects; investments and deposits restricted to modes specified in section 11(5) except certain tangible voluntary contributions; business income excluded unless incidental and separately accounted; regular filing of returns required; on dissolution surplus assets to transfer to a similar charitable organization. The notification applies only to income received on behalf of the assessee by specified recipients and taxability of the assessee's income will be considered separately under the Act.

Scientific research association approval requires compliance with audit and certified donation reporting obligations.
Approval is granted to C.R. Rao Advanced Institute of Mathematics, Statistics and Computer Science (AIMSCS), Hyderabad as a scientific research association for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act from assessment year 2009-10, subject to conditions requiring the institute's sole objective to be scientific research carried out by itself, maintenance of books of account with an audit by a qualified accountant and timely furnishing of the audit report, and maintenance of an auditor-certified statement of donations received and amounts applied for scientific research.

Interest exemption under DTAA expanded to include Agence Francaise de Developpement, updating the treaty's institutional list.
The Convention's Article 12(3)(a) is amended to substitute the sub-clause listing institutions entitled to exemption from tax on interest: specifying the Reserve Bank of India for India and the Banque de France and Agence Francaise de Developpement for France. The Central Government effects this change under section 90 of the Income-tax Act, 1961, and the amendment is effective from publication in the official Gazette.

Exemption under section 35AC specified for old age home construction, extended and project cost increased.
Exemption under section 35AC is specified for the "Construction of building for old age home complex at Srikakulam, Andhra Pradesh" carried out by Srikakulam Vayodhikula Sangham as an eligible project for a further three years beginning with financial year 2009-2010. The notification also amends the maximum allowable project cost for deduction, substituting the earlier amount with Rs.30.00 lakh plus a corpus fund of Rs.20.00 lakhs following the National Committee's recommendation.

Section 35AC exemption extended for Lifeline Express project, maintaining approved cost and eligible status for a further period.
The Central Government specifies the project "Running of "Lifeline Express" (the hospital on wheels)" by Impact India Foundation as an eligible project for tax exemption under Section 35AC for a further three year period beginning with the 2009-2010 financial year, confirming no change in the approved project cost including the corpus fund, following the National Committee's recommendation under rule 11M(5) of the Income tax Rules.

Section 35AC exemption: running expenses for a specified old age home-orphanage designated eligible for a further three-year period.
Exemption under section 35AC is applied to the project "Running expenses for Mata Gujari Old Age Home-cum-Orphanage at Village Khanpur, District Ropar, Punjab," executed by Nishkam Sikh Welfare Council, by specifying it as an eligible project for a further three-year period beginning with financial year 2009-10; the notification notes prior specifications, two enhancements of the approved estimated cost, and a recommendation by the National Committee for Promotion of Social and Economic Welfare, and confirms the extension without change in the last approved cost.

Exemption under section 35AC: Tribal Welfare Project extended as eligible scheme, preserving the approved project cost.
Central Government specifies the section 35AC exemption for the "Tribal Welfare Project" by Bharat Sevashram Sangha at Gangpur, District Navsari, Gujarat, as an eligible project for a further three years beginning with financial year 2009-10, without change in the previously approved project cost; the extension follows prior notifications and a recommendation under rule 11M(5) of the Income-tax Rules confirming proper execution.

Exemption under section 35AC extended for an eligible charitable eye bank project with increased project cost cap.
The Central Government specifies the scheme "Running of Arpan Eye Bank at Ghatkopar (E), Bombay" by Arpan Trust as an eligible project under the income-tax provision for a further period of three years beginning with financial year 2009-2010, and amends the earlier notification to substitute the previously specified maximum amount of project cost with the newly revised higher amount in the Table against the serial number for this project.