Research tax exemption approval requires separate research accounts, annual scientific returns and audited research accounts submitted by October.
Approval of Kidwai Memorial Institute of Oncology as an Institution for research-related deduction is conditional on maintaining separate research accounts, filing an annual scientific return to the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and audited Income & Expenditure Account for research activities to the Director General of Income Tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income Tax (Exemptions) by 31 October each year, alongside the income-tax return; renewal applications must be filed in triplicate and copies sent to the Secretary, DSIR.

Approval for research institution tax exemption requires separate accounts, annual returns and audited submissions to designated authorities.
Approval as an Institution under clause (ii) of sub section (1) of section 35 confers research-related tax benefits provided the organisation maintains separate research accounts, files an annual scientific research return to the Secretary, Department of Scientific & Industrial Research by 31 May, and submits audited annual accounts and audited income & expenditure accounts for the research activities to the designated tax and DSIR authorities by 31 October, alongside the income tax return.

Research exemption approval requires separate research accounts, annual DSIR return by May and audited research accounts filed by October.
M/s Dr. Reddy's Research Foundation is approved under clause (ii) of sub section (1) of section 35 read with Rule 6 as an Institution for 1.4.2001-31.3.2004, subject to maintaining separate books for research; furnishing an annual scientific research return to the Secretary, DSIR by 31 May; and submitting audited annual accounts and an audited Income & Expenditure Account for research activities to the DGIT (Exemptions), the Secretary, DSIR, and the Commissioner/Director (Exemptions) by 31 October each year, besides filing the income tax return to the designated assessing officer. Renewal applications must be made in triplicate through the Commissioner/Director and three copies sent to the Secretary, DSIR.

Approval under section 10(23G) grants tax-exemption to Reliance Infocom's telecom projects, subject to compliance and commencement conditions.
Approval is granted to M/s Reliance Infocom Ltd under section 10(23G) read with rule 2E, subject to compliance with statutory provisions; approval may cease if the enterprise stops carrying on the infrastructure facility, fails to maintain and audit books of account as required by sub rule (7) of rule 2E, or fails to furnish the required audit report. The approval covers Basic Telephone Services across specified telecom circles and international long distance services as per agreements and is conditioned on commencement of services by the prescribed date under Section 80IA(4)(ii).

Tax exemption notification: Children's Film Society recognised if income is applied to its objects, investments are restricted, and returns filed.
The Central Government notifies the Children's Film Society, New Delhi for tax exemption under the charitable-institution provision, conditional on applying or accumulating income solely for its objects; limiting investments and deposits to permitted modes (except certain voluntary contributions in kind); treating business income as exempt only when incidental and separately accounted; filing regular income-tax returns; and transferring surplus and assets on dissolution to a similarly purposed charitable organisation.

Exemption notification under clause 23C(v) of section 10 grants conditional tax recognition to Ramakrishna Vedanta Math.
Notification grants tax exemption recognition to Ramakrishna Vedanta Math, Kolkata under clause (23C)(v) of section 10 for specified assessment years, conditional on exclusive application or accumulation of income to charitable objects, investment only in prescribed modes (except certain voluntary contributions), business income treatment only if incidental and separately accounted, regular filing of income tax returns, and transfer of surplus and assets to a like minded charitable organisation on dissolution.

Tax exemption recognition for a cultural centre subject to income application, permitted investments, business limits, return filing and asset transfer.
The Central Government notifies the West Zone Cultural Centre, Udaipur, Rajasthan, under clause (23C)(iv) of section 10 for assessment years 1998-99 to 2000-2001 subject to conditions: apply income wholly to objects; restrict investments to forms in section 11(5) (except specified voluntary contributions); exclude business income unless incidental with separate books; file returns regularly; and on dissolution transfer surplus and assets to a charitable body with similar objectives.

Industrial area designation under section 80IC: specified Hudbust/Khasra parcels in Himachal qualify once state notification is effective.
Notification under the Income tax Act designating specific Hudbust/Khasra numbers as industrial estates or industrial areas in Himachal Pradesh for the purposes of Section 80IC. The Schedule lists district wise industrial areas with precise Hudbust/Khasra number ranges and associated tehsil/sub tehsil names. The notification takes effect on publication in the Official Gazette, except where a listed estate/area has not yet been notified or designated by the State Government; in such cases the notification becomes effective from the date the State Government notifies or designates that estate/area.

Tax exemption notification grants section 10(23C)(iv) recognition to an entity subject to strict compliance conditions.
Notification grants Tax exemption recognition under section 10(23C)(iv) to the Grocery Markets & Shops Board for specified assessment years, conditional on exclusive application or accumulation of income for its objects, investment of funds only in forms permitted by Section 11(5) (with limited exceptions for in-kind voluntary contributions), incidental-business treatment with separate books, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a charitable body with similar objectives.

Charitable status notification under clause 23C(iv) requires exclusive income application, prescribed investment limits, and return-filing compliance.
Notification designates Grocery Markets & Shops Board, Mumbai as eligible under clause (23C)(iv) of section 10 for assessment years 1999-2000 to 2001-2002, subject to conditions: income must be applied or accumulated solely for its objects; investments and deposits limited to forms permitted by the Act (except certain voluntary in-kind contributions); business income taxable unless incidental with separate books; regular filing of returns; and transfer of surplus/assets to a similar charitable organisation on dissolution.

Tax exemption notification: EAN INDIA granted conditional exemption subject to application, investment, business and reporting rules.
Notification designates EAN-INDIA, New Delhi under clause (23C)(iv) of section 10 for assessment years 2002-2003 to 2004-2005, subject to conditions that income be applied or accumulated wholly and exclusively to its objects; investments and deposits be limited to forms permitted by sub section (5) of Section 11 (except specified voluntary contributions); business income be excluded unless incidental with separate books; returns be regularly filed under the Act; and on dissolution surplus and assets pass to a charitable organisation with similar objectives.

Exemption under section 35AC extended to Amrita Kuteeram scheme; eligibility prolonged and approved project cost increased.
Central Government specifies the Amrita Kuteeram project by Mata Amritanandamayi Charitable Trust as eligible for deduction under Section 35AC for a further three years beginning with assessment year 2004-2005, following the National Committee's recommendation under subrule (5) of rule 11M. The notification amends S.O.698(E) by substituting the earlier approved maximum project cost with a higher approved cost for calculation of allowable deduction under section 35AC.

Tax exemption eligibility extended for a nonprofit rural health and socio-economic programme for a further three-year period.
Central Government specifies continuation of tax-exemption eligibility for the Arpana Research & Charities Trust rural health and socio-economic integrated programme in Haryana and Himachal Pradesh as an eligible project under the Income-tax Act exemption mechanism for a further three-year period commencing with the assessment year 2004-2005, following the National Committee's recommendation and satisfaction with project execution.

Section 35AC eligibility: housing facility project specified as eligible for a further three-year period commencing assessment year 2003-2004.
The Central Government, under Section 35AC, specifies the housing facility project for medical staff and related instruments, equipment and furniture for Kai Mohan Thuse Netra Rugnalaya, Naryangaon, as an eligible project for tax incentive purposes for a further three years commencing assessment year 2003-2004, following the National Committee's recommendation and noting the project's estimated cost and corpus fund.

Exemption under section 35AC extended and approved project cost increased for a specified charitable eye bank.
The Central Government specifies the Arpan Eye Bank run by Arpan Trust as an eligible project under section 35AC for a further three years beginning with assessment year 2004-2005 and, following the National Committee recommendation under rule 11M, increases the maximum amount of project cost allowable as a deduction under section 35AC; the original notification is amended to reflect the enhanced approved cost and the extension of the period of specification.

Section 35AC eligible project designation extended for Hindu Mission Hospital expansion, enabling tax-incentive eligibility for three years.
Designation under section 35AC extends tax-incentive eligibility to expansion of Hindu Mission Hospital by addition of a Geriatric Division and an Ophthalmic Block (each 7,400 sq.ft.) at Tambaram, Tamilnadu, and specifies the project as an eligible project or scheme for a further three years commencing with assessment year 2004-2005, following the National Committee's recommendation and correcting the estimated cost to five crores.

Section 35AC eligibility extended for a charitable school construction project after committee recommendation to continue tax-incentive status.
The Central Government specifies the construction of the Mahakavi Bharathivar School Building Complex by Sevalaya as an eligible project under Section 35AC for a further three-year period commencing with assessment year 2004-2005, following a National Committee recommendation that the project is being properly executed and likely to extend beyond six years; the notification records the estimated cost and extends the project's eligibility.

Section 35AC eligibility extended for a charitable hospital project, preserving notified tax benefit status for a further three year period.
Central Government specifies under Section 35AC that the purchase of equipment and running of a hospital in Ahmedabad by Victoria Jubilee Dispensary Society is an eligible project for tax benefit purposes for a further three year period following a National Committee recommendation that the project is being properly executed; the notification records estimated capital and corpus funding and invokes powers under the Income tax provision to extend eligibility.

Eligible project designation under section 35AC extended; approved cost enhanced for specified healthcare and educational scheme.
The Central Government re-specifies the construction and running of an Eye Hospital, Ayurvedic Clinic, Homoeopathy Clinic and educational activities at Dharamraj by Shree Jalaram Janseva Trust as an eligible project or scheme for a further three-year period beginning with assessment year 2004-2005, and amends the prior notification to increase the approved cost used for computing deductions under the tax provision, following a recommendation by the National Committee for the Promotion of Social and Economic Change.

Tax incentive under Section 35AC: eligibility for free cancer treatment project renewed for an additional period.
The Central Government, under the power conferred by the statutory provision and its Explanation, specifies the project for free treatment for cancer patients at New Civil Hospital Campus, Asarwa, Ahmedabad, carried out by The Gujarat Cancer Society, as an eligible project or scheme for income-tax incentive purposes for a further period commencing from the assessment year 2004-2005, following a recommendation by the National Committee and on satisfaction that the project is being properly executed and will extend beyond the initial notified period; the notification records the executing body, location and estimated project cost.