Tax exemption notification grants charitable status subject to exclusive income application and investment and business-accounting conditions.
Notification grants tax-exempt status to the Gujarat Pollution Control Board for specified assessment years on conditions that income be applied or accumulated wholly and exclusively for its objects; investments or deposits (except certain preserved voluntary contributions) conform to permitted modes for charitable funds; and business income is excluded unless incidental to objectives and maintained in separate books.

Notification under income tax provision: temple declared a place of archaeological importance and public worship for tax purposes.
Central Government issues a notification under the Income tax Act provision authorizing designation, notifying Arulmigu Narambunathaswamy Temple, Thiruppudaimarudur, as a place of archaeological importance and as a place of public worship of renown throughout the State of Tamilnadu for the purpose of the said provision.

Tax exemption notification grants charitable status subject to exclusive application of income and permitted investment modes.
Notification confers charitable status on the Consumer Guidance Society of India for specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively for the society's objects; investments must be confined to forms or modes permitted under section 11(5) except for certain voluntary contributions maintained as tangible items; and business income is excluded unless incidental to the objectives with separate books maintained for such business.

Charitable exemption notification limits income application and restricts investment and business income conditions for specified assessment years.
Notification grants Manav Seva Sangh exemption for specified assessment years subject to conditions: the assessee must apply or accumulate its income wholly and exclusively to its objects; investments or deposits are limited to permitted forms or modes with voluntary in kind contributions excepted; and business income is excluded unless incidental to objectives and kept in separate books of account.

Tax exemption under section 10(23C)(v): notified charitable status subject to income application, investment limits and separate books.
Notification grants tax exemption under section 10(23C)(v) to Sadar Anjuman Ahmadiyya for specified assessment years, conditioned on applying or accumulating income wholly and exclusively to its objects; restricting investments or deposits to modes specified in section 11(5) with an exception for voluntary contributions retained as jewellery or furniture; and excluding business income unless incidental to objectives with separate books of account maintained.

Tax exemption under section 10(23) granted subject to application, investment, distribution and business-incidence conditions for specified years
Notification grants tax exemption under clause (23) of section 10 to The Indian Golf Union, Calcutta for specified assessment years subject to conditions: income must be applied or accumulated exclusively for institutional objects under modified section 11 rules; investments restricted to statutory permitted modes and notified forms; no distribution of income to members except grants to affiliated bodies; business income excluded unless incidental to objectives and maintained in separate books.

Charitable tax exemption granted for association subject to application of income, permitted investments, and business bookkeeping rules.
Notification grants tax exemption under clause (23) of section 10 of the Income-tax Act to The Bengal Table Tennis Association, Calcutta for assessment years 1990-91 to 1992-93 subject to conditions: apply or accumulate income exclusively for its objects per section 11; restrict investments and deposits to notified forms or modes in section 11(5); prohibit distribution of income to members except as grants to affiliated bodies; and exclude business profits unless incidental to objectives with separate books maintained.

Tax exemption notification recognises trust income relief subject to exclusive application, restricted investments, and separate accounting for business.
Notifies Navjivan Trust, Ahmedabad under section 10(23C)(iv), granting exemption for specified assessment years subject to conditions that income be applied or accumulated wholly and exclusively to the trust's objects; investments be restricted to forms permitted by section 11(5) (except for certain voluntary contributions held as tangible items); and business income be excluded from the notification unless incidental to the objects and maintained in separate books of account.

Income-tax exemption for notified charitable institution subject to application and investment conditions and limitation on business income requiring separate books.
Notifies the Centre for Science and Environment as entitled to income-tax exemption for the specified assessment years, subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments and deposits to prescribed modes (with an exception for voluntary contributions held as tangible articles); and exclude business profits from exemption unless the business is incidental to its objects and maintained in separate books of account.

Tax exemption notification under section 10(23C)(iv) conditions income application and prescribes permitted investments for notified body.
Notification under section 10(23C)(iv) notifies Indian Silk Export Promotion Council, Bombay, for the stated assessment years subject to conditions: income must be applied or accumulated wholly and exclusively to the institution's objects; funds (other than voluntary contributions retained in tangible forms) may only be invested in modes permitted by law; and income that is profits and gains of business is excluded unless the business is incidental to objectives and maintained in separate books of account.

Tax exemption notification requires exclusive application of income and restricts investments, with separate books for incidental business.
Notification designates Wild Life Association of South India for the purpose of the specified sub-clause, subject to conditions: the association must apply or accumulate income wholly and exclusively to its objects; restrict investments and deposits to the modes permitted by law (excluding certain voluntary contributions held in kind); and exclude business income from the notification unless the business is incidental and recorded in separate books of account.

TDS exemption on commission payments to specified brokers relieves deductor obligation under section 194H temporarily.
The Central Government exempts persons responsible for paying commission or brokerage to the named entities in the annexed Schedule from the obligation to deduct tax at source, exercising its statutory power to waive deduction requirements for specified resident payees, subject to the notification's temporal condition and subsequent corrections to the Schedule.

Tax exemption notification grants conditional recognition to a charitable foundation, subject to income application and investment restrictions.
Notification affords recognition under section 10(23C)(iv) to Medical Research Foundation, Madras, for specified assessment years, subject to conditions: (i) income must be applied or accumulated wholly and exclusively to its objects; (ii) funds must not be invested or deposited except in permitted forms (excluding certain voluntary-contribution movables); and (iii) exemption does not apply to business income unless the business is incidental and accounted for in separate books.

Tax exemption under section 10(23C)(iv): institution notified subject to application, investment and business-incidence conditions for specified years.
Notification designates India International Centre as eligible for the section 10(23C)(iv) exemption for specified assessment years, conditional on applying income wholly and exclusively to its objects; restricting investments or deposits (except certain voluntary contributions in kind) to permitted modes; and excluding business profits unless the business is incidental to its objectives with separate books maintained.

TDS exemption for specified savings deposits: interest on listed post office accounts and national savings certificates not subject to deduction.
The government notification declares that tax is not to be deducted at source from interest credited or paid in respect of specified post office deposits and named small savings certificate schemes, listing recurring and time deposit accounts, monthly income accounts, Kisan Vikas Patras, National Savings Certificates, and specified development certificates as exempt for withholding purposes.

Avoidance of double taxation - treaty limits source state withholding and prescribes credit and mutual agreement procedures.
Treaty allocates taxing rights between India and Australia, applies to residents and specified taxes, defines residence and a comprehensive permanent establishment concept, and prescribes arm's length attribution of profits. It sets source state withholding limits for dividends, interest and royalties, provides residence state tax credits and special rules for certain Indian exemptions, and establishes a mutual agreement procedure and exchange of information framework to resolve disputes and prevent tax evasion.

Tax-free bond exemption applies to specified secured redeemable non-convertible railway bonds, subject to holder registration.
The Central Government specifies secured redeemable non-convertible railway bonds issued by the Indian Railway Finance Corporation Limited as eligible for tax-free treatment under the Income-tax provision, and conditions that the exemption is admissible only if the holder registers his name and holding with the issuing Corporation.

Tax exemption recognition under section 10(23C)(v) subject to exclusive application of income and prescribed investment conditions.
Notification designates Dakshineswar Ramakrishna Sangha for exemption under clause (v) of clause (23C) of section 10 for assessment years 1992-93 to 1994-95, conditional on applying income wholly and exclusively to its objects; restricting investments and deposits to the forms specified for charitable trusts except for voluntary contributions kept in tangible forms; and excluding business profits unless the business is incidental and maintained in separate books of account.

Mutual fund specification: Canbank (Offshore) Mutual Fund recognised as a public sector bank mutual fund under section 10(23D).
Central Government specifies Canbank (Offshore) Mutual Fund set up by Canara Bank, being a corresponding new bank under column 2 of the First Schedule to the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970, as a mutual fund of a public sector bank for the purposes of clause (23D) of section 10 of the Income-tax Act, 1961 by notification dated 8 January 1992.

Exemption under section 10(23C)(v) notified for Diocese of Kurnool Society for specific assessment years by Central Government
The Central Government, invoking sub-clause (v) of clause (23C) of section 10 of the Income tax Act, notifies The Diocese of Kurnool Society, Kurnool, as qualifying under that exemption provision for the specified assessment years, thereby formalizing the Society's tax status under that clause.