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Notifies "The JesuitMaduraiProvince, Dindigul" u/s 10(23C)(v)
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Tax exemption notification under section 10(23C)(v) recognizes an institution's charitable status for specified assessment years for compliance purposes.
The Central Government notified The Jesuit Madurai Province, Dindigul under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, recognizing the entity for the purpose of that provision and specifying its qualification for the statutory exemption for the stated assessment years.
Notifies "Shri Swetamber Bhandar Tirth Rajgir" u/s 10(23C)(v)
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Tax exemption notification under Section 10(23C)(v) grants notified charitable status to Shri Swetamber Bhandar Tirth Rajgir.
Central Government notifies Shri Swetamber Bhandar Tirth Rajgir under Section 10(23C)(v) of the Income-tax Act, 1961, applying the statutory exemption framework to the institution for the specified assessment year by exercise of powers under sub-clause (v) of clause (23C) of section 10.
Notifies "Delhi Catholic Archdiocese, New Delhi" u/s 10(23C)(v)
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Exemption under section 10(23C)(v): notification grants tax-exempt status to Delhi Catholic Archdiocese for the assessment year.
Notification under section 10(23C)(v) of the Income-tax Act, 1961 designates Delhi Catholic Archdiocese, New Delhi as falling within that sub-clause for assessment year 1988-89, thereby bringing the named institution within the statutory exemption framework for that specific assessment period.
Post Office (Monthly Income Account) (Amendment) Rules, 1988
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Post Office Monthly Income Account amendments increase investment limits to two lakhs and four lakhs.
Amends the Post Office (Monthly Income Account) Rules, 1987 by substituting monetary thresholds in Rule 5(1): the lower ceiling is increased from one lakh to two lakhs and the next threshold from two lakhs to four lakhs; made under section 15 of the Government Savings Bank Act and effective on publication in the Official Gazette.
Notifies "Sri Dhenupureeswarar Temple, Patteeswaram" u/s 80G
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Donation deduction eligibility: Temple notified as public worship place under tax law, subject to accounting and renovation-use conditions.
Notification designates Sri Dhenupureeswarar Temple, Patteeswaram as a place of public worship for donation-deduction purposes, conditional on maintaining separate books of account and utilising donations exclusively for temple renovation.
Notifies the "Trikkangode Sri Randumoorthy Temple" u/s 80G
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Tax exemption recognition under section 80G: designation requires separate accounts and exclusive use of donations for renovation.
Central Government designates the Trikkangode Sri Randumoorthy Temple as a place of historical importance for the purposes of section 80G of the Income-tax Act, subject to the condition that the temple maintains separate books of account and applies donations exclusively to the renovation of the temple.
Central Government specifies the "11 per cent. Industrial Finance Corporation Bonds, 2003 (49th Series)" issued by the Industrial Finance Corporation of India, New Delhi u/s 193(iib)
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Specified bond exemption requires transferee to notify IFCI or RBI by registered post within sixty days to retain tax benefit.
Central Government specifies the "11 per cent. Industrial Finance Corporation Bonds, 2003 (49th Series)" as within the proviso to section 193 (clause (iib)) of the Income tax Act, and conditions the benefit on the transferee informing the Industrial Finance Corporation or Reserve Bank of India by registered post within sixty days of any transfer by endorsement or delivery.
Notifies "Ramakrishna Vivekananda Mission and Vivekananda Math, Barrackpore, West Bengal" u/s 10(23C)(iv)
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Tax exemption recognition under section 10(23C)(iv) notifies Ramakrishna Vivekananda Mission for specified assessment years under income-tax law.
Notifies Ramakrishna Vivekananda Mission and Vivekananda Math, Barrackpore, West Bengal under section 10(23C)(iv) of the Income-tax Act, 1961, by central government notification, designating the institution as qualifying for that statutory classification for the specified assessment years and recording its recognition for income-tax purposes during those years.
Notifies "Emmanuel Full Gospel Mission Trust, Salem" u/s 10(23C)(iv)
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Notification under section 10(23C)(iv) recognizes Emmanuel Full Gospel Mission Trust's tax-exempt status for specified assessment years.
The Central Government notifies Emmanuel Full Gospel Mission Trust, Salem under section 10(23C)(iv) of the Income-tax Act, formally recognizing the trust for the purposes of that sub-clause and specifying the assessment years to which the notification applies as an official gazette notification.
Notifies "Dainik Prarthana Sabha (Regd.), Batala" u/s 10(23C)(v)
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Tax exemption notification recognises Dainik Prarthana Sabha for specified assessment years under income tax provisions by central government.
The Central Government, exercising power under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, notifies Dainik Prarthana Sabha (Regd.), Batala for the purpose of that sub-clause for the assessment years 1987-88 and 1988-89, thereby recognising the society within the statutory exemption framework for those assessment years.
Notifies "The Church of South India Trust Association, Madras" u/s 10(23C)(v)
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Tax exemption notification under section 10(23C)(v): Church of South India Trust Association recognized for specified assessment years.
The Central Government, under section 10(23C)(v) of the Income-tax Act, notifies The Church of South India Trust Association, Madras, as falling within that sub-clause for the specified assessment years, thereby conferring the statutory tax recognition for that assessment-year period.
Notifies "Bharatiya Adimjati Sevak Sangh, New Delhi" u/s 10(23C)(iv)
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Tax exemption notification under section 10(23C)(iv) recognizes Bharatiya Adimjati Sevak Sangh for two assessment years.
Central Government notification under sub clause (iv) of clause (23C) of section 10 of the Income tax Act designates Bharatiya Adimjati Sevak Sangh, New Delhi as a recognised organisation for tax exemption purposes for the specified assessment years, recording administrative recognition and the temporal scope of that recognition.
Notifies "The Institute of Company Secretaries of India" u/s 10(23C)(iv)
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Income-tax exemption under section 10(23C)(iv): Institute of Company Secretaries of India notified eligible for assessment year.
The Central Government, exercising powers under section 10(23C)(iv) of the Income-tax Act, has notified The Institute of Company Secretaries of India as an institution eligible under sub-clause (iv) of clause (23C) of section 10 for the specified assessment year, formally recognising the Institute for the purposes of that tax exemption provision.
Notifies "Institute of Rural Management, Anand, Gujarat" u/s 10(23C)(iv)
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Tax exemption under section 10(23C)(iv): Institute of Rural Management, Anand notified for specified assessment years.
Central Government notifies the Institute of Rural Management, Anand, Gujarat as qualifying under section 10(23C)(iv) of the Income-tax Act, 1961 for the assessment years 1986-87 to 1988-89, invoking the executive power conferred by that sub-clause to designate the named institution for the specified years.
Notifies "Sri Kottai Mariamman Devasthanam, Fort, Salem" u/s 10(23C)(v)
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Notification under section 10(23C)(v): Sri Kottai Mariamman Devasthanam recognised as covered for specified assessment years.
Central Government notification under section 10(23C)(v) of the Income tax Act notifying Sri Kottai Mariamman Devasthanam, Fort, Salem as falling within the scope of that sub clause and recognising the institution for the purposes of tax exemption for the specified assessment years.
Notifies "Arulmigu Shivaloganathaswami Temple, Thiruppungur" u/s 10(23C)(v)
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Tax exemption notification under section 10(23C)(v) confirms temple's notified exempt status for specified assessment years by central government.
Central Government notifies Arulmigu Shivaloganathaswami Temple, Thiruppungur, as entitled to tax-exempt treatment under the charitable provision of the Income-tax Act for the assessment years 1984-85 to 1988-89, invoking the sub-clause of the Act as the statutory basis and recording administrative file reference.
Notifies "India Bible Society Trust Association, Bangalore" u/s 10(23C)(v)
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Tax exemption notification under section 10(23C)(v) of the Income-tax Act confirms charitable trust recognition for specified assessment years.
The Central Government, exercising authority under section 10(23C)(v) of the Income-tax Act, notifies India Bible Society Trust Association, Bangalore as an institution covered by that sub-clause, recognising the Trust for assessment years 1985-86 to 1988-89 and enabling it to claim benefits under that provision.
Notifies "Sri Guruvayoorappan Asthika Samajam, Madras" u/s 10(23C)(v)
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Tax exemption under section 10(23C)(v) notifies Sri Guruvayoorappan Asthika Samajam as eligible for specified assessment years.
Notification under section 10(23C)(v) of the Income tax Act, 1961 designates Sri Guruvayoorappan Asthika Samajam, Madras as recognized for the purposes of that sub clause, specifying the assessment years for which the recognition applies and recording the Central Government's exercise of power in Notification No. S.O.2669.
Insertion of new hilly areas for purposes of section 33A(8)
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Hilly area designation: specified Uttarakhand districts added for tax benefits under section 33A's hilly area provisions.
Amendment to the Board's notification inserts Pithoragarh, Almora and Nainital (Kumaon) and Dehradun, Chamoli, Uttarkashi, Pauri Garhwal and Tehri Garhwal (Garhwal) districts into the list of notified hilly areas, bringing those districts within the tax treatment provided for notified hilly areas under the Income-tax Act.
Text of Scheme framed under sub-section (2) of sections 54, 54B, 54D, 54F and 54G and sub-section (4) of section 54F
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Capital gains account authorisation: specified commercial bank branches may receive deposits and maintain accounts under the scheme.
Authorisation is granted to the branches (except rural branches) of the specified scheduled commercial banks to receive deposits and maintain accounts under the Capital Gains Accounts Scheme, 1988; a rural branch is defined by a census-based population threshold and is excluded from this authorisation.

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