Approval under section 10(23G) for a Kasargod power project, conditional on compliance, audited accounts and furnishing audit report.
Approval is granted to Kasargod Power Corporation Pvt. Ltd.'s Kasargod power project for the purposes of section 10(23G) read with rule 2E, subject to compliance with those provisions. The approval is conditional on maintaining books of account, obtaining an audit by an accountant as required by sub rule (7) of rule 2E, and furnishing the audit report; the Central Government may withdraw approval if the undertaking ceases to carry on an infrastructure facility or fails the accounting or reporting requirements.

Research institution approval under section 35 requires separate research accounts and annual audited reporting to tax and research authorities.
Approval as an institution for research-related tax relief under clause (iii) of sub-section (1) of section 35 is conditional on maintaining separate books for research activities, filing an annual scientific research return to the designated research department by the prescribed date, and submitting audited annual accounts and audited income-and-expenditure statements for research activities to the specified tax and research authorities annually; renewal requires advance triplicate application through the jurisdictional tax exemptions office with copies to the research department.

Approval under section 10(23G) permits tax-favoured status for telecom infrastructure projects subject to compliance and audit conditions.
Approval under Section 10(23G) grants tax-favoured status to Reliance Communication Pvt. Ltd.'s National Long Distance Service project for specified assessment years, conditional on conformity with the Income-tax Act and Rules, execution of the required Department of Telecommunication licence agreement, and continued operation; the Central Government may withdraw approval if the enterprise ceases the infrastructure facility, fails to maintain audited books as required, or fails to furnish the prescribed audit report.

Approval under section 10(23G) grants tax-exempt status to specified housing projects, subject to compliance and audit conditions.
Approval under section 10(23G) recognises Dinshaw Trapinex Builders Private Limited's development of specified housing projects in Andheri and Goregaon as approved enterprises for specified assessment years, subject to compliance with section 10(23G) and rule 2E. The approval is conditional on maintaining books of account, obtaining the audit required by rule 2E(7), and furnishing the audit report; the Central Government may withdraw approval if the enterprise ceases to provide the infrastructure facility or fails to meet the accounting and audit requirements.

Tax exemption under section 10(23G) approved for parking infrastructure, subject to compliance and audit withdrawal conditions.
Approval is granted to the installation and operation of a Multi-level Car Parking System (Parkomat) in Calcutta by Sim Park Infra (P.) Ltd. for the purposes of section 10(23G) of the Income-tax Act, 1961, read with rule 2E of the Income-tax Rules, 1962, for the assessment year 2001-2002, subject to specified compliance conditions.

Approval under section 10(23G) grants tax-exempt status to the housing development subject to compliance and audit conditions.
Approval is granted to the development of Dheeraj Valley and Dheeraj Residency by Satyam Realtor Private Limited for the purpose of tax exemption under section 10(23G), read with rule 2E, for assessment years 2001-2002 to 2003-2004, subject to compliance with those provisions. The approval requires maintenance of books, audit of accounts by an accountant as per sub rule (7) of rule 2E, and submission of the audit report; the Central Government may withdraw approval if the enterprise ceases the infrastructure activity or fails the accounting or reporting conditions.

Tax exemption recognition under section 10(23G) grants approved infrastructure status subject to compliance, audit and withdrawal conditions.
Approval is granted to Shree Maheshwar Hydro-electric Power Plant for recognition under section 10(23G) of the Income-tax Act read with the Income-tax Rules, conferring income-tax exemption status for specified assessment years. The approval is conditional on compliance with statutory provisions, maintenance and audit of books of account, and furnishing prescribed audit reports, and may be withdrawn if the enterprise ceases to be an infrastructure facility or fails the audit and reporting requirements.

Section 35AC eligible project extension grants a further three-year tax-exempt designation to Amar Seva Sangam's disability project.
Section 35AC notification extends eligibility of Amar Seva Sangam's "Valley for the Disabled" project at Ayikudi for a further three-year period beginning with assessment year 2002-2003. The specified project activities include construction of buildings, purchase of books, vehicles, equipment, furnishing and running costs; the extension follows a National Committee recommendation that the project is being executed properly and is recorded in a formal government notification with the estimated project cost.

Section 35AC eligible project extension confirmed for a training and development scheme following National Committee recommendation.
The Central Government specifies the Jnana Prabodhini Shivapradesh project-covering medicinal-plant cultivation and processing training, CNC technology training, and construction of a rural women training centre at Shivapur, Pune-as an eligible project under section 35AC, following a National Committee recommendation; the specification extends eligibility for a further three-year period beginning assessment year 2002-2003 and records the implementing organisation and estimated project cost.

Eligible project extension under section 35AC preserves tax-deduction status for construction of school and hostel facilities.
The Central Government, on the National Committee's recommendation under the Income-tax Rules, specifies the construction of a school building, hostel and residence quarters by Shri Apang Abhyudaya Mandal at Village Sola, Daskroi Taluk, District Ahmedabad as an eligible project or scheme under section 35AC for a further three-year period beginning with assessment year 2002-2003, citing proper execution of the project and invoking powers under sub-section (1) read with the Explanation to section 35AC.

Tax deduction eligibility extended for construction of school project after National Committee recommendation under section 35AC.
The Central Government, under the Explanation to section 35AC, specifies that the scheme of construction of a school at Ambazari Road, Nagpur, carried out by The Blind Relief Association, is an eligible project for tax-deduction purposes for a further two years beginning with assessment year 2002-2003, following the National Committee's recommendation that the project is being executed properly and is likely to extend beyond its original three-year period; the notification records the estimated project cost.

Tax exemption eligibility extended: construction and operation of SOS Children's Village confirmed for an additional specified term.
The Central Government specifies the construction of a school building and operation of SOS Children's Villages at Tambaram East, Chennai, by SOS Children's Villages of India - Chatnath Homes as an eligible project or scheme for tax-benefit purposes, extending a prior three-year specification for a further three-year period following the National Committee's recommendation that the project is being properly executed; the notification states the implementing organization, location, and estimated project cost.

Eligible project expenditure under section 35AC: amendment adds vehicle to allowable items for Arogyadham Global Aids Research Foundation.
The Central Government, on the National Committee's recommendation and under the explanatory clause related to section 35AC, amends a Ministry of Finance notification to substitute the project description for a listed charitable project so as to add vehicle acquisition to the enumerated qualifying expenditures-alongside construction, equipment purchase, furnishing, botanical garden development and running costs-thereby clarifying that vehicles are included as allowable outlays for that approved project.

Tax deduction eligibility extended for World Memorial Fund TB Project, with expanded mobile teams and amended approved cost.
The Central Government designates the World Memorial Fund T.B. Project, executed by The Memorial Fund for Disaster Relief India, as an eligible project under Section 35AC for a further three-year period following the National Committee's recommendation, and amends the project entry to expand the scope from four to nine mobile teams across additional states and to substitute the previously stated maximum allowable project cost with a revised higher figure.

Section 35AC eligible project extension: Residential training centre for mentally retarded persons retained as eligible under revised project cost.
The notification specifies that the scheme for equipment, furnishing and running of a Residential Training Centre for mentally retarded persons at Sabarkantha District by Sahyog Kushthayagna Trust is an eligible project under Section 35AC, and records the National Committee's recommendation to amend the project cost and extend the project's period of eligibility for a further specified term.

Eligible project extension under section 35AC: ENT Charitable Trust's ear-care and school project specified for a further three-year period.
The Central Government specifies ENT Charitable Trust's project for purchase of equipment and construction of a building to operate a school and a centre for the care of the ear in Malad East, Mumbai, as an eligible project for tax-incentive purposes, re-specified for a further three-year period beginning with the assessment year 2002-2003 following the National Committee's recommendation that the project is being executed properly; the project is carried out at an estimated cost of three crores seventy five lakhs.

Eligible project designation under section 35AC extended for Karnatak Health Institute health and hydel projects.
The Central Government, under section 35AC of the Income-tax Act, specifies as eligible project or scheme the establishment of a mini hydel project at Gokak Canal and the running of a hospital with freeship for poor patients by Karnatak Health Institute, Ghataprabha, and, on the National Committee's recommendation that the scheme is being executed properly, extends that specification for a further three-year period beginning with the stated assessment year.

Extension of eligible project under section 35AC authorises continued tax relieved support for National Association for the Blind schemes.
Central Government, under section 35AC, specifies and extends for three years the eligible project of the National Association for the Blind, Mumbai, following a National Committee recommendation under rule 11M(5). The specified activities include education of blind children with sighted peers, Braille production facilities, glaucoma prevention, an all India talking book centre, and services for multi disabled blind children, with an estimated project cost and an associated corpus fund recorded as part of the specification.

Tax benefit eligibility for charity medical scheme extended after regulatory recommendation for further three years.
The Central Government, acting under the income-tax eligibility provision and on the National Committee's recommendation, specifies the Gujarat Sarvar Mandal scheme providing free medical aid to poor and destitute patients in Ahmedabad as an eligible project for a further three-year period beginning with assessment year 2002-2003, at an estimated cost of thirty six lakhs. The notification notes prior extensions, that the project may extend beyond six years, and that the Committee was satisfied with the project's execution.

Eligible project designation under section 35AC extended for construction of community care and research centre, allowing continued qualifying expenditure.
Acting on the National Committee's recommendation, the Central Government specifies the construction of a community care and research centre at Miraj as an eligible project or scheme for a further three-year period beginning with assessment year 2002-2003, thereby permitting continued qualification of expenditure under the tax incentive provision; the specification follows prior notifications and notes the project's estimated cost and extended duration.