Capital Gains Accounts Scheme 1988: deposits in Account A or Account B preserve capital gains exemption subject to prescribed withdrawal, transfer and nomination rules.
The Capital Gains Accounts Scheme 1988 permits eligible assessees to deposit capital gains in two account types - Account A (withdrawable savings) and Account B (term deposit, cumulative or non cumulative) - to preserve exemption eligibility under specified Income tax provisions. It prescribes application and documentation (Forms A-H), deposit and interest computation rules, permitted inter account transfers and premature withdrawal penalties (one per cent interest reduction), utilisation timing for withdrawn funds, nomination and succession procedures, and Assessing Officer approval for account closure.

Specified bond transfer notice requirement: transferee must notify the issuer within the prescribed period to obtain transfer benefit.
The Central Government specifies the "11% IDBI Bonds, 2003 (48th Series)" as covered by the proviso to section 193 of the Income-tax Act. Where such bonds are transferred by endorsement or delivery, the transferee must inform the Industrial Development Bank of India by registered post within sixty days of the transfer for the benefit under the proviso to be admissible.

Specified bonds exempt from tax deduction on transfer under proviso; transferee must notify issuer within prescribed period.
Central Government specifies "12.5% HDFC Bonds, 1998" issued by Housing Development Finance Corporation Limited, Bombay, as falling within the proviso to section 193 of the Income-tax Act. The proviso's benefit for transfers by endorsement or delivery is admissible only if the transferee informs the issuer by registered post within sixty days of such transfer.

Notification under section 10(23C)(iv) designates an association for tax-exempt treatment for specified assessment years.
Central Government notification under section 10(23C)(iv) designates the Association of State Road Transport Undertakings, New Delhi, as meeting the sub-clause for specified assessment years, thereby fixing the association's entitlement to the tax treatment provided by that provision for those years.

Tax exemption notification under section 10(23C)(iv) recognizes Sanjay Gandhi Memorial Trust's exempt status for the assessment year.
Notification designates Sanjay Gandhi Memorial Trust, New Delhi, as eligible for income-tax exemption under section 10(23C)(iv) for the specified assessment year, the Central Government formally recognizing the trust for the purposes of the sub-clause and placing it within the statutory exemption framework for that assessment period.

Tax exemption notification under section 10(23C)(iv) confirms institution's notified status for specified assessment years.
The Central Government, invoking its authority under clause (23C)(iv) of section 10 of the Income tax Act, notifies Agro Horticultural Society, Madras as being covered by that sub clause for the assessment years 1984 85 to 1988 89, thereby formally recognising the institution's status under the statutory exemption provision and specifying the temporal scope of that recognition.

Tax notification under section 10(23C)(iv) confirms exemption status for a charitable institution for assessment year 1988-89.
Central Government notification S.O.2924 dated 16-6-1988 notifies Cathedral Relief Service, Calcutta under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, designating it as qualifying for that provision for the assessment year 1988-89, recorded under file reference No. 8010/F. No. 197/21/88-IT(A1).

Notification under section 10(23C)(v) designates a temple as eligible for income tax exemption for specified assessment years.
The Central Government notifies Arulmigu Shankaranarayanaswamy Temple, Sankarankoil, under sub clause (v) of clause (23C) of section 10 of the Income tax Act, 1961, thereby designating the temple as eligible for the statutory income tax exemption for the assessment years 1985 86 to 1988 89.

Tax deduction certificates must be issued in Form No.16 with specified timing, printed-book rules, and duplicate procedures.
Rule 31 is replaced to require TDS certificates under section 203 for specified withholding sections to be in Form No. 16, issued from serially numbered printed books supplied on application in Form No. 17 (waiver permitted for computerised companies). Certificates must be furnished within specified periods from credit/payment (with special provisions for certain incomes and for salary deductions). Duplicates may be issued on plain paper; the Assessing Officer will credit tax on duplicate certificates only after designated Income-tax Officer certification and an indemnity bond from the assessee.

Notification under section 10(23C)(iv): Sri Satya Sai Central Trust recognised for tax-exempt status for the assessment year.
The Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, notifies Sri Satya Sai Central Trust, Brindavan, Bangalore, as recognised under that provision for the stated assessment year, thereby recording the Trust's eligibility for the exemption provision for that assessment period.

Income-tax exemption notification: India International Centre notified under section 10(23C)(iv) for the assessment year.
The Central Government, exercising powers under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, issues Notification No. S.O.2922 dated 10-6-1988 notifying India International Centre, New Delhi, for the purpose of section 10(23C)(iv) for assessment year 1988-89.

Leave salary cash equivalent limit specified for retirees determines maximum exempt amount under income tax law across retirement periods.
The Central Government specifies maximum leave salary cash equivalents eligible for exemption by fixing monetary ceilings applicable to employees retiring within specified periods; the Table assigns the applicable limit to each retirement period to determine the exempt portion of earned leave paid in cash on retirement.

Notification under section 10(23C)(iv) grants tax-exempt status to The Theosophy Company (India) Pvt Ltd for the specified assessment year.
Central Government notification under 10(23C)(iv) of the Income-tax Act notifies The Theosophy Company (India) Private Ltd., Bombay, as a notified entity for tax purposes for the specified assessment year, recording the formal notification number and date as the administrative act effectuating that statutory recognition.

Tax exemption under section 10(23C)(iv) notification officially issued for an institution covering specified assessment years.
The Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10, notifies Swaminarayan Aksharpith, Shahibaug, Ahmedabad, by S.O.2920 dated 2-6-1988, declaring the institution recognized for the purposes of that sub clause for the assessment years 1987-88 and 1988-89.

Section 10(23C)(iv) notification grants tax-exempt status to The Gram Vikas Trust for specified assessment years.
Central Government, invoking sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, notifies The Gram Vikas Trust, Ahmedabad as qualifying under that provision by Notification S.O.2919 dated 2 6 1988 for assessment years 1984 85 to 1988 89.

Tax deduction eligibility for donations: temple notified as a public worship place subject to accounting and renovation-use conditions.
Notification designates Arulmigu Sri Varasidhi Vinayagar Koil, Nungambakkam, Madras, as a place of public worship of renown for purposes of section 80G, on the condition that the temple maintain separate books of account and that donations received be utilised exclusively for the renovation of the temple.

Tax deduction eligibility for donations to notified temples requires separate accounting and exclusive use of funds for renovation.
Notification designates specified temples as qualifying places of historical importance and public worship for donor tax benefits, subject to conditions that each temple maintain separate books of account for such donations and that the donations be utilised exclusively for renovation.

Tax exemption under clause 10(23C)(iv) recognizes Maharana Pratap Smarak Samiti's charitable status for specified assessment years.
The Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, notifies Maharana Pratap Smarak Samiti as recognized for the exemption under that provision for the specified assessment years, formally declaring its charitable status for income tax purposes.

Notification under section 10(23C)(iv) recognizes Navajivan Trust's notified status under income-tax exemption provisions for the assessment year specified.
Central Government notification exercises its power under the income-tax exemption provision to notify Navajivan Trust, Ahmedabad as within the specified exemption category for the stated assessment year, via a formal gazette instrument with cited reference.

Notification under section 10(23C)(iv): trust recognised for income-tax exemption by Central Government for specified assessment years.
Central Government notification under section 10(23C)(iv) designates Sir Vithaldas Damodar Thackersey Charitable Trust, Bombay as qualifying for the specified income-tax exemption provision, conferring the trust's entitlement to the clause's tax treatment for the assessment years set out in the notification.