Approval under section 36(1)(viii) grants company recognition for clause purposes for specified assessment years, subject to compliance.
Approval is granted to Risk Capital and Technology Finance Corporation Ltd., New Delhi, under section 36(1)(viii) of the Income-tax Act, 1961, designating the entity as a company for the purposes of that clause for specified assessment years, subject to the condition that the company conform to and comply with the provisions of section 36(1)(viii).

Approval under section 36(1)(viii): company granted approval for specified assessment years, conditional on compliance with the provision.
Approval is granted to Technology Development and Information Company of India Limited, Leo Complex, Bangalore, as a company for purposes of clause (viii) of sub section (1) of section 36 of the Income tax Act; the approval applies for the stated assessment years and is conditional on the company conforming to and complying with the provisions of section 36(1)(viii).

Approval under income tax clause 36(1)(viii): company recognition granted subject to statutory compliance for specified assessment years.
Approval was granted to Fairgrowth Home Finance Ltd., Bangalore, under clause (viii) of sub section (1) of section 36, recognising the company for the assessment years 1991-92 to 1994-95, subject to the condition that the company shall conform to and comply with the provisions of that clause as specified in the government notification.

Approval under Section 36(1)(viii) permits company status for specified assessment years, subject to statutory compliance.
Approval is granted to M/s. SCICI Ltd. as a company for the purposes of Section 36(1)(viii) of the Income-tax Act, 1961 by notification S.O.1172 dated 13-4-1994, covering specified assessment years, and the approval is subject to the condition that the company will conform to and comply with the provisions of Section 36(1)(viii) of the Income-tax Act, 1961.

Tax exemption under section 10(23) granted conditionally, requiring restricted investments, applied income use, and separate books for incidental business.
Notification grants tax-exempt status to the Petroleum Sports Control Board, New Delhi, under section 10(23) for specified assessment years subject to conditions: application or accumulation of income in conformity with charitable application and accumulation provisions as modified; investment or deposit limited to prescribed modes with an exception for voluntary contributions in permitted forms; prohibition on distribution of income to members except by grants to affiliated associations; and exclusion of business profits unless incidental to objectives with separate books maintained.

Specification of Mutual Fund status: Morgan Stanley Mutual Fund designated under clause 23D of section 10 for tax recognition.
Central Government specifies Morgan Stanley Mutual Fund as a Mutual Fund for purposes of the income tax exemption provision under clause 23D of section 10, by reference to its authorization by the Securities and Exchange Board of India and registration under the Securities and Exchange Board of India (Mutual Funds) Regulations, 1993.

Specification under section 80L: Central Government designates unsecured redeemable subordinated floating-rate bonds by State Bank as specified assets.
Central Government specifies under section 80L unsecured redeemable subordinated floating interest rate bonds in the nature of promissory notes issued by the State Bank of India as qualifying for the purposes of that clause; the notification fixes an aggregate number and characterises the instruments as unsecured, redeemable, subordinated, and floating-rate.

Section 35AC deduction eligibility: specified institutions' approved projects qualify for tax deduction within prescribed cost limits and periods.
The Central Government approves specified institutions and their named projects as eligible for deduction under section 35AC, sets estimated project costs and prescribes the maximum portion of such costs allowable as deduction. The notification lists projects across health, education, vocational training, rural development and child welfare, and imposes service delivery conditions for certain projects. It also fixes temporal applicability by prescribing assessment year periods for listed serial numbers and records subsequent substitutional amendments to names and cost ceilings.

Tax-exempt recognition confirms a teachers' welfare foundation's notified status for specified assessment years under income-tax rules.
The Central Government notifies The National Foundation for Teachers' Welfare, New Delhi, as recognised under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, for the purpose of income-tax assessments for the assessment years 1985-86 to 1989-90, confirming its tax-exempt recognition for that period.

Tax exemption notification amended to recognise rural road construction near Pune as the qualifying charitable project for donations.
The Central Government amended a tax-exemption notification to substitute the listed charitable activity for Krishnumurti Foundation India with construction of a rural road near Pune serving the Bhim Chas Kaman Lake residential school, thereby specifying the operative project that qualifies under the notification for tax-deduction purposes.

Section 35AC approval extends Ujjain Charitable Trust Hospital eligibility to carry out approved projects under amended notification.
Approval under Section 35AC designates Ujjain Charitable Trust Hospital and Research Centre as an approved institution to carry out specified eligible projects and schemes at the estimated costs shown in the corresponding table, and the notification amends the earlier notification by substituting a paragraph that allocates differing periods of assessment-year coverage to various listed projects, thereby fixing the temporal scope of approval for those projects.

Approval under section 36(1)(viii) granted to a housing finance company, subject to compliance with that provision.
Central Government approves Messrs. Can Fin Homes Limited as a company under section 36(1)(viii) of the Income-tax Act for assessment years 1994-95 to 1996-97, and conditions the approval on the company's conformity with and compliance to the provisions of section 36(1)(viii) of the Income-tax Act.

Mutual Fund specification: Taurus Mutual Fund designated under section 10(23D) for tax-exemption recognition under Income-tax law.
The Central Government, under clause (23D) of section 10 of the Income-tax Act, specifies Taurus Mutual Fund as a Mutual Fund, noting that it is authorised by the securities regulator and registered under the mutual fund regulations made under securities legislation, thereby recognising it for the purposes of that tax provision.

Mutual Fund recognition under section 10(23D) confirms a specified fund's qualification for statutory tax-related recognition.
The Central Government has designated Kothari Pioneer Mutual Fund as a Mutual Fund for the purposes of clause (23D) of section 10, conferring statutory recognition of the fund's qualification under that provision by means of a formal notification.

Tax exemption recognition under Section 10(23C)(iv) designates Research Information System as eligible for notified exemption.
Notification records the Central Government's exercise of power under Section 10(23C)(iv) of the Income-tax Act to designate Research Information System for the Non-Aligned and Other Developing Countries (RIS), New Delhi, as an institution covered by that sub-clause for a specified assessment year, identifying RIS as meeting the criteria for recognition and citing the administrative notification reference.

Tax exemption for notified institution subject to exclusive application of income and permitted investment modes.
Notification grants tax-exempt status to Sri Devarajaswamy Devasthanam for the specified assessment years under section 10(23C)(v), conditioned on exclusive application of income to the institution's objects or lawful accumulation, investment or deposit of funds only in modes permitted by law (excluding certain tangible voluntary contributions), and exclusion of business income from the notification unless the business is incidental to the objectives and is evidenced by separate books of account.

Notification under section 10(23C)(v): Sri Devarajswamy Devasthanam recognised for tax exemption for the assessment year.
The Central Government, under section 10(23C)(v) of the Income-tax Act, notifies Sri Devarajswamy Devasthanam, Kancheepuram, Tamil Nadu, as qualifying under that sub-clause for the specified assessment year, thereby identifying the institution for the statutory tax provision.

Tax exemption for specified projects: deductions allowed for listed schemes subject to affordability requirements and time limited eligibility.
The notification specifies projects eligible for deduction under Section 35AC, listing two institutions with their respective projects and maximum deductible project costs. One entry (Swagat Medical Centre) is made conditional on discounted clinical test rates, provision of free diagnosis to a proportion of low income patients, and a treatment rebate for another income band for a limited period. The notification further prescribes time limited eligibility periods for the listed projects.

Section 35AC deduction approvals designate specific institutions and projects as eligible with capped costs and limited validity periods.
Under section 35AC, the Central Government approves named institutions and specifies eligible projects and schemes with their estimated costs and the maximum amount of such cost allowable as a deduction; project conditions and corpus fund components where applicable are identified and each approval is subject to a prescribed period of validity for specified assessment years.

Exemption under Section 35AC: specified projects approved for tax exemption with defined costs and limited operative periods.
Central Government approval designates specific projects as eligible for exemption under the statutory exemption provision related to section 35AC, listing the implementing institutions, project descriptions and maximum approved costs: Shanthi Gears Limited for construction of five classrooms at Weavers Colony Elementary School (approved cost Rs.10 lakhs) and Tamil Nadu Urban Finance and Infrastructure Development Corporation Ltd. for a low-cost sanitation-cum-scavengar rehabilitation scheme in sixteen listed municipalities (approved cost Rs.70.05 lakhs). The notification limits operative effect to specified assessment years for each project.