Industrial park notification under Section 80-IA: recognition conditional on accurate disclosure, specified location, and prior approval for amendments.
Notification designates M/s. DLF Cyber City Developers Limited and specified buildings and towers in DLF City, Gurgaon as an industrial park under clause (iii) of sub section (4) of Section 80 IA read with rule 18C, fixing commencement as 25 January 2010; the notification is conditional and may be invalidated for wrong or omitted material information, prior notification of the location to another undertaking, amendments without Central Government approval, or nondisclosure of material facts.

Allocation of income tax jurisdiction assigns Hyderabad territorial and taxpayer categories to four Commissioners, by area and taxpayer type.
This notification substitutes Schedule I entries to reassign territorial jurisdictions and taxpayer categories among four Hyderabad Commissioners of Income tax, specifying districts, municipal wards and mandals for each Commissioner and allocating taxpayers-companies (by registered office and name initials), individuals (including directors and officers), HUFs and other persons-by residence, principal place of business, or principal source of income, with special categorisation for salary earners and entertainment industry activities. The amendment is effective from publication in the Official Gazette.

Scientific research approval: contributions to an approved institute qualify for tax treatment subject to compliance and reporting obligations.
KEM Hospital Research Centre, Pune is approved under section 35(1)(ii) and Rules 5C and 5E as an 'Other Institute' partly engaged in research from 1 April 2005, conditional on using received sums for scientific research, conducting research via faculty or enrolled students, maintaining separate research books of account, obtaining an audit by a qualified accountant and furnishing the audit report and a certified statement of donations and research expenditure to the tax authorities by the income-tax return due date; approval may be withdrawn for specified non-compliance or cessation of genuine research activities.

Scientific research expenditure approval recognized for institution, subject to utilization, audit and reporting requirements.
TIFAC is approved as an Institution for section 35(1)(ii) purposes, subject to conditions that sums paid be used for scientific research, research be conducted through faculty or enrolled students, and that separate books of account be maintained and audited by a qualified accountant. The audited report and an auditor-certified statement of donations applied to research must be furnished to the tax authorities by the due date for filing the income-tax return. Approval may be withdrawn for failure to maintain books, to furnish the audit report or donation statement, for cessation or non-genuineness of research activity, or for non-compliance with the applicable rules.

Allocation of income-tax jurisdiction by territorial area and taxpayer category defines Commissioner responsibilities accordingly.
Notification substitutes Schedule-I entries for serial numbers 111 and 112 to reallocate jurisdiction between the Commissioner of Income Tax, Nashik-I and Nashik-II. It defines territorial areas in Maharashtra (District of Nashik with specified taluka exclusions, and the Districts of Dhule, Nandurbar and Jalgaon) and assigns classes of persons and cases - companies, individuals and other entities distinguished by name initials, cooperatives, trusts, AOPs/BOIs, local authorities, and salary or non-salary income cases - to each Commissioner, issued under section 120 of the Income-tax Act.

Industrial Park notification certifies eligibility and conditions for tax benefits, contingent on specified infrastructure, unit occupancy and compliance.
Notification under Section 80-IA designates M/s. Krishna Developers Private Limited's Corporate Centre IT Park, Andheri (E), Mumbai, as an industrial park for tax purposes, subject to annexed conditions. The annexure sets out location, area, industrial activities, land allocation (ninety percent industrial, ten percent commercial), minimum unit count, commencement date, investment particulars, and conditions requiring specified minimum infrastructure expenditure, statutory approvals, occupancy thresholds for tax benefits, continued operation by the developer, procedures for transfer, and grounds for invalidation or withdrawal of approval.

Research expenditure approval under section 35 conditions donor payments on audit, separate accounts, and certified donation statements.
Approval is granted to Forum for National Security Studies as an Other Institution under clause (ii) of sub section (1) of section 35 read with Rules 5C and 5E, subject to conditions: sums received must be used for scientific research; research must be carried out by faculty or enrolled students; separate books for research receipts and expenditures must be maintained and audited by a qualifying accountant, with the audit report and a certified statement of donations and amounts applied for research furnished to the tax authorities by the income tax return due date.

Section 35AC eligible project specified for free medical aid extended for a further period following favorable committee recommendation.
Under Section 35AC, the Central Government specifies the free medical aid scheme by Gujarat Sarvar Mandal in Ahmedabad as an eligible project for a further period beginning with financial year 2010-11, following the National Committee's recommendation and without change to the approved estimated cost.

Eligible project designation expanded: increased sanctioned project cost and allocation enable larger Income-tax Act deduction.
The Central Government specifies the expansion of Jindal Pre University College to Jindal Rural College as an eligible project and, on recommendation of the National Committee for Promotion of Social and Economic Welfare, amends the original notification to increase the maximum project cost allowable for deduction and to set out its allocation between non-recurring expenditure, recurring expenditure and a corpus fund.

Section 35AC eligibility extended for a notified educational project following committee recommendation and statutory authority.
The Central Government extends tax-incentive eligibility under Section 35AC for Smt. Lad Devi Sharma Sanskrit Mahavidyalaya, executed by Shree Munikul Brahmcharya Ashram Ved Sansthan, Barundani, Rajasthan, for a further three financial years commencing with 2010-11, following a satisfactory recommendation by the National Committee. The extension is granted without any change to the approved project cost, under the powers conferred by the Income-tax Act and applicable rules.

Eligible project expansion under section 35AC broadens deductible project scope and increases allowable project cost for medical outreach.
The Central Government amends the earlier notification to expand the Ishwar Eye Institute project scope to include expansion of outreach programmes, expansion of hospital building and purchase of medical equipment, and to increase the maximum project cost eligible for deduction, following the national committee's recommendation confirming proper execution and proposing enhancement of sanctioned project cost.

Eligibility under Section 35AC extended for ANKUR Special School; amended notification increases allowable project cost ceiling.
The Central Government, acting on the National Committee's recommendation, extends designation of the "ANKUR" Special School scheme as an eligible project under the tax provision for a further three financial years beginning 2010 11, and amends the earlier notification to increase the maximum project cost allowable for deduction, expressly including a corpus fund in the revised cost ceiling.

Section 35AC eligibility extension for Childline India Foundation: scheme specified for a further three-year period covering consecutive fiscal years.
The Central Government, invoking powers under Section 35AC, specifies the Childline India Foundation scheme at the Mumbai address as an eligible project for a further three-year period beginning with financial year 2010-11, following a recommendation by the National Committee that the project is being executed properly, and does so without any change in the previously approved project cost.

Tax deduction eligibility extended for a rural leprosy and tuberculosis centre following committee recommendation and approval.
The Central Government specifies the 30 bed Swami Vivekananda Integrated Rural Centre for elimination of leprosy and tuberculosis at Pavaguda Taluk, Tumkur, carried out by Sri Ramakrishna Sevashram, as an eligible project for tax deduction purposes for a further three years commencing 2010 11, following a committee recommendation and without any change to the approved project cost.

Eligible project extension under tax incentive provision preserves notified health facility's eligibility and approved cost for three years.
The Central Government specifies continuation of eligibility for the Health Foundation & Research Centre's up gradation and additional health care facility project, including a free ward and free services, as an eligible project under the income tax incentive framework for a further three financial years commencing with 2010 11, on the recommendation of the National Committee and without any change to the previously approved project cost.

Section 35AC eligibility extended for World Memorial Fund TB mobile teams, authorising three-year continuation under notification
The Central Government specifies the World Memorial Fund T.B. Project - four mobile teams in Sikkim, Himachal Pradesh, Surat and Delhi executed by The Memorial Fund for Disaster Relief India - as an eligible project under Section 35AC without any change in the approved cost, following the National Committee's recommendation that the project is being properly executed, and authorises a further three-year extension commencing with the financial year 2010-11.

Tax incentive for social welfare projects extended for the midday meal scheme, preserving the approved project cost and eligibility.
The Central Government specified the "Mid day meal project for district Fandabad, Haryana" as an eligible project under Section 35AC, carried out by a nonprofit food-relief foundation, and extended the project's eligible period for a further set of financial years commencing with the stated fiscal year, without any change to the previously approved project cost, following recommendation by the National Committee for Promotion of Social and Economic Welfare.

Project eligibility under Section 35AC extended for Mid Day Meal scheme by Iskcon, preserving tax-relief status for donors.
The Central Government, relying on the National Committee's recommendation and powers under the Explanation to section 35AC, specifies continuation of the Mid Day Meal project for Uttar Pradesh by Iskcon Food Relief Foundation as an eligible project for tax-relief purposes for a further three financial years commencing 2010-11, with no change in the approved project cost.

Section 35AC eligible project extension for healthcare services permitting continued tax-deductible donations to the Karuna Trust scheme.
Notification under the Explanation to section 35AC extends Karuna Trust's Gujarat healthcare scheme-eye operations, polio camps, oxygen cylinder service and ambulance service-as an eligible project for three further financial years commencing 2010-11, based on the National Committee's recommendation, with no change to the approved project cost.

Tax benefit eligibility extended for recurring community health centre expenses by a charitable trust for further years.
The Central Government, acting on the National Committee's rule-based recommendation, specifies that recurring expenses for the Community Health Centre carried out by Smt. Sharda Jhatakia Memorial Trust, Gondal, continue as an eligible project under Section 35AC for a further three financial years commencing with 2010-11, without change in the previously approved project cost and corpus fund.