Exemption under section 35AC specified for clinics for mentally handicapped children; eligible project status extended for a further three-year period.
The Central Government specifies the scheme of expenses for running clinics for mentally handicapped children in Mumbai by the Association for the Welfare of Persons with a Mental Handicap as an eligible project for tax-exemption purposes for a further three-year period beginning with assessment year 2001-2002, following a National Committee recommendation that the project is being executed properly; the project is described with an estimated cost and corpus fund.

Exemption under section 35AC: Government renews eligibility of charitable rehabilitation projects following committee recommendation.
The Central Government renewed designation under section 35AC of the Society for the Education of the Crippled's furnishing and running of centres and schools for persons with disabilities as eligible projects for a further three year period, relying on the National Committee's recommendation that the projects were properly executed and on prior notifications extending the scheme.

Tax exemption under section 35AC extends eligibility for specified leprosy rehabilitation and engineering projects for a further three-year period.
Central Government specifies projects carried out by Poona District Leprosy Committee as eligible under the Explanation to section 35AC for a further three-year period beginning with assessment year 2001-2002, covering expansion and operation of engineering units at Kondhawa and Bhosari, Pune Urban Leprosy Investigation Centre and Solapur Comprehensive Leprosy Project, Ghagar Gaon agro-forestry, and an Engineering and Rehabilitation Centre at Ahmednagar, following a committee recommendation and at an estimated aggregate project cost.

Eligibility under section 35AC extended for Savali's project supporting cerebral palsied children and adults, enabling donor tax exemptions.
Specification under section 35AC designates Savali's project for purchase of equipment and operation of socioeconomic promotion for cerebral palsied children and adults-covering education, institutional care, training and vocational guidance at Kothrud, Pune-as an eligible project for donation-linked tax exemption, and extends that designation for a further three-year period beginning with the assessment year 2001-2002 following a National Committee recommendation.

Exemption under section 35AC extended for the Sanand hospital project for a further period following National Committee recommendation.
The Central Government specified the land, construction, equipment and running of M.D. Patel Sarvoday Eye/Orthopaedic Hospital at Sanand by Adhyatmik Antarik Mandal as an eligible project for exemption under the Income-tax Act provision corresponding to section 35AC; following the National Committee's recommendation that the project be extended, the Government has specified the project for a further three-year period beginning with the stated assessment year and recorded the estimated project cost and corpus fund in the notification.

Exemption under section 35AC extended to Arpan Eye Bank, specifying further eligibility and increasing the allowable project cost.
The Central Government specifies the Arpan Eye Bank project carried out by Arpan Trust as an eligible project under section 35AC for a further three years beginning with assessment year 2001-2002, following the National Committee's recommendation that the project is properly executed and likely to extend beyond six years; the notification also amends the Table entry to increase the maximum project cost allowed as deduction under section 35AC for that project.

Section 35AC exemption extended to Maria Seva Sangha social housing project, renewing its eligible tax status under the rules.
The Central Government, under Section 35AC, specifies the Maria Seva Sangha social housing project at Sannathammanahalli, Bangalore South, as an eligible project for a further three-year period beginning with assessment year 2001-2002, following a recommendation by the National Committee that the project is being executed properly and noting the project's location, implementing body, and estimated cost.

Income-tax exemption provision: extension of specified eligible project status for YMCA vocational training centre, enabling continued deduction eligibility.
The Central Government specifies the YMCA project for construction, equipping, furnishing and running a vocational training centre at Andheri, Mumbai as an eligible project under the income-tax exemption provision for a further three year period, following a National Committee recommendation that the project is being executed properly and is likely to extend beyond the original term.

Tax exemption under section 35AC extended for SOS Children's Village project, preserving donor deductibility for the renewed period.
The Central Government re-specified the administration and maintenance of 27 villages run by SOS Children's Village of India as an eligible project or scheme for income-tax exemption for a further three-year period beginning with assessment year 2001-2002, acting on the National Committee's recommendation that the project was properly executed and pursuant to the explanatory clause and procedural rules under the Income-tax Act and Rules.

Tax exemption under section 35AC: construction and running of the ashram specified eligible for a further three-year period.
The Central Government specifies the construction, furnishing and running of a 100 bedded Khail Shankar Durlabhji Avedna Ashram by Khail Shankar Durlabhji Avedna Ashram Trust, Jaipur, for providing free care to terminally ill patients and a day care centre for elderly persons, as an eligible project for income tax exemption and, following a National Committee recommendation that the scheme is properly executed, designates the project for a further three year period beginning with assessment year 2001 2002 at an estimated cost of rupees five hundred fifty lakhs.

Exemption under section 35AC: approved charitable projects qualify for specified project cost deductions for eligible assessment years.
The Central Government approves specified charitable institutions and their named projects as eligible for deduction under section 35AC, listing for each the project description, estimated cost and the maximum amount of that cost allowable as a deduction. Projects include hospital construction and running, rural roads, watershed development, social and vocational programmes, and services for the visually impaired; some deductible caps expressly include corpus funds. The notification is effective for a three-year period for the assessment years named and records later substitutions to certain cost figures.

Tax exemption under section 10(23C)(v) granted, subject to exclusive application of income and compliance conditions.
Notification grants tax exemption under section 10(23C)(v) to Manav Seva Sangh for specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; investments limited to modes specified in section 11(5) (except certain voluntary contributions); business income excluded unless incidental and separately accounted; regular filing of returns required; on dissolution surplus and assets must transfer to a like charitable organisation.

Income-tax exemption under section 10(23C)(v): notified organisation granted conditional exemption subject to application, investment, business and filing obligations.
Notification under section 10(23C)(v) grants the Catholic Bishops' Conference of India exemption for assessment years 1999-2000 to 2001-2002, conditional on applying income wholly to its objects; limiting investments to permissible modes; treating business income as exempt only when incidental with separate books; timely filing of income-tax returns; and transferring surplus assets on dissolution to a like charitable organisation.

Tax exemption recognition: institution notified subject to exclusive use, permitted investments, business incidental and dissolution conditions.
Notification grants tax-exempt status under section 10(23C)(vi) to the Modern Vidya Niketan Society, Faridabad for specified assessment years, subject to conditions: apply income wholly to its objects or accumulate for that purpose; limit investments and deposits to forms permitted by the Act (excluding voluntary contributions retained as jewellery, furniture, etc.); exclude business income except where incidental with separate books; file regular income-tax returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption under 10(23C)(vi) conditioned on exclusive application of income, permitted investments and dissolution transfer obligations.
Notification grants Vidya Mandir Society, Calcutta tax-exempt status under 10(23C)(vi) for assessment years 1999-2000 to 2001-2002, conditioned on applying income wholly to charitable objects, restricting investments to permitted forms (with limited exceptions for voluntary contributions held as tangible items), excluding business income unless incidental and separately accounted, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a similar charitable organisation.

Tax exemption notification recognises Pravara Medical Trust's charitable status subject to investment, accounting, return filing and dissolution conditions.
Notification recognises the Pravara Medical Trust as entitled to tax exemption under section 10(23C)(vi) for assessment years 1999-2000 to 2001-2002, subject to conditions: apply or accumulate income wholly for its objects; restrict investments to modes permitted by the Act (excluding certain voluntary contributions held as tangible items); exempt business income only if incidental with separate books; file returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption under section 10(23C) granted to Modern Vidya Niketan Society subject to specified compliance conditions.
Notification designates Modern Vidya Niketan Society as eligible for exemption under sub-clause (vi) of clause (23C) of section 10 for specified assessment years, conditional on applying or accumulating income wholly to its objects, restricting investments to permitted modes (with an exception for certain voluntary contributions in kind), excluding business income unless incidental and separately accounted, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.

Tax exemption notification under section 10(23C)(iv) conditioned on exclusive application of income, investment limits, and compliance.
Notification designates the Forum of Financial Writers, New Delhi as eligible under section 10(23C)(iv) for certain assessment years, provided it applies or accumulates income wholly for its objects, confines investments to statutory modes, treats business income as incidental only if separate books are maintained, files returns regularly, and on dissolution transfers surplus assets to a like-minded charitable organisation.

Approval under section 35(1)(ii) grants research association recognition subject to separate accounts, annual DSIR return and audited submissions.
Specified organisations are approved as Associations under clause (ii) of sub section (1) of section 35 for stated periods, conditioned on maintaining separate research accounts, filing an annual scientific research return to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts and audited research income and expenditure accounts to the Director General of Income tax (Exemptions), the Secretary DSIR, and the relevant Commissioner/Director by 31 October, alongside the return of income to the designated Assessing Officer.

Research approval under section 35(1)(iii) requires separate research accounts, DSIR annual return and audited submissions.
Notification approves organisations as Institutions for research-related tax exemption under clause (iii) of sub-section (1) of section 35, subject to maintaining separate books for research, filing an annual return of scientific research activities with the Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts and audited income-and-expenditure statements for research to the Director-General of Income-tax (Exemptions), the Secretary, DSIR, and the relevant Commissioner/Director of Income-tax (Exemptions) by 31 October, alongside the return of income to the Assessing Officer.