Tax exemption recognition under section 10(23C)(v) granted, subject to exclusive application of income and prescribed investment restrictions.
Notification recognizes Church of North India Trust Association under Section 10(23C)(v) subject to conditions: income must be applied or accumulated wholly and exclusively for its objects; funds may be invested only in modes specified by the Act except voluntary contributions retained as tangible items; and the notification excludes business income unless the business is incidental to objectives and maintained in separate books.

Tax exemption notification under section 10(23C)(v) imposes application and permitted investment conditions on the trust.
Notification under section 10(23C)(v) notifies Shri 108 Shri Prannath Ji Mandir Trust as eligible for income-tax exemption for specified assessment years, provided the trust applies or accumulates its income solely for its objects, confines investments to forms permitted by subsection (5) of section 11 (except certain voluntary contributions held as jewellery or furniture), and excludes business income unless incidental to objectives with separate books maintained for such business.

Notification under 10(23C)(v) confirms statutory tax recognition for an institution for specified assessment years.
Notification under section 10(23C)(v) designates Arch Diocese of Trivandrum as recognised for the purposes of that sub-clause, and confines the statutory recognition to specified assessment years, establishing the temporal scope of tax treatment.

Tax exemption recognition under Section 10(23C)(iv) notified for a charitable institution for the specified assessment year.
Notification confers income-tax exemption recognition on Maharanapratap Smarak Samiti, Udaipur, under Section 10(23C)(iv) of the Income-tax Act for the specified assessment year, the Central Government exercising the power conferred by that sub clause to notify the institution for the purposes of the provision.

Charitable institution notification: Mahanirvan Math recognised under section 10(23C)(v) with application, investment, and business conditions.
Notification under section 10(23C)(v) recognises Mahanirvan Math for specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively for institutional objects; funds (other than certain voluntary contributions in kind) must be invested only in forms or modes specified in section 11(5); and business profits are excluded from the notification unless the business is incidental and separate books of account are maintained.

Appointment of Appropriate Authority: substitution naming Miss M. H. Kherawala in the income-tax designation under section 269UB powers.
The Government, invoking the powers under sub-sections (1) and (2) of section 269UB of the Income-tax Act, 1961, substitutes item (ii) in column (2) of the Table to the earlier notification so that the specified entry reads: Miss. M. H. Kherawala, Commissioner of Income-tax, by notification S.O. 59(E) dated 20th January, 1993, amending S.O. 392(E) dated 31st May, 1989.

Extension of due dates for company tax returns and tax audit reports: filing deadlines deferred to a later date.
The Central Board of Direct Taxes directed that, for company assessees whose return of income/loss or requirement to obtain a Tax Audit Report fell on the last day of December for the specified assessment year, those specified due dates shall be deemed extended to the last day of the following month, thereby providing temporary administrative relief for filing and audit compliance deadlines.

Section 10(23C)(iv) notification: Centre for Social Studies recognised for tax-exempt status for specified assessment years.
Central Government notification exercises powers under section 10(23C)(iv) of the Income-tax Act to notify the Centre for Social Studies, Surat, Gujarat, as falling within the scope of that sub-clause for specified assessment years, thereby recognising it for the statutory treatment contemplated by that provision.

Notification under Section 10(23C)(v) recognizing Sriman Madhwa Siddhantonnahini Sabha for assessment year tax status compliance.
The Central Government, invoking powers under Section 10(23C)(v) of the Income tax Act, 1961, notifies Sriman Madhwa Siddhantonnahini Sabha, Chirtapur, Andhra Pradesh, for the purposes of that sub clause for the assessment year 1989-90, recording the departmental reference for administrative purposes.

Tax benefit specification for MTNL telephone bonds requires transferee to notify issuer by registered post within sixty days.
Central Government specifies MTNL 7 years 17 percent (Taxable) Secured Redeemable Non Convertible Telephone Bonds, 1992 (6th Series) issued by Mahanagar Telephone Nigam Limited as eligible for the tax benefit under clause (ii) of sub section (1) of section 80L; transfer-related benefit is conditional on the transferee informing the issuer by registered post within sixty days of transfer, and the notification applies to assessment year 1992-93 and subsequent years.

Charitable trust recognition permits conditional tax exemption subject to exclusive application of income and restrictions on investments.
Notification recognizes Hazrat Pir Mohammed Shah Dargah Sharif Trust as eligible for the specified exemption category for the designated assessment years, subject to conditions: the trust must apply or accumulate its income exclusively to its objects; restrict investments and deposits except in authorised modes and for voluntary contributions retained as jewellery or furniture; and the exemption excludes business income unless the business is incidental to the trust's objectives and separate books of account are maintained.

Tax exemption under section 10(23C)(v) notified for Raja Charity Trust, covering specified assessment years.
In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, the Central Government notifies Raja Charity Trust, Rajapalayam as qualifying under that sub-clause for the specified assessment years, with the notification and file reference recorded in the instrument.