Tax exemption approvals: projects sanctioned with capped project costs for eligible institutions under notified scheme.
Approval under section 35AC designates specified institutions and their projects as eligible for income-tax exemption tied to contributions, with each Table entry setting the project scope and the maximum project cost approved. The notification assigns temporal limits to approvals for particular serial numbers and records subsequent substitutions that alter operative periods and certain project descriptions and approved cost figures.

Tax exemption recognition for religious institution subject to exclusive application of income and prescribed investment and business accounting conditions.
Notification recognises Arulmigu Mariamman Temple for tax exemption under section 10(23C)(v) for specified assessment years, subject to conditions that income be applied exclusively to the temple's objects, investments be made only in permitted forms (excluding certain held voluntary contributions), and that business income is excluded unless incidental to objectives and accounted for in separate books.

Tax exemption under section 10(23C)(v) granted subject to application-of-income, investment limits, and separate accounting for incidental business.
The Central Government notifies Nathdwara Temple Board under section 10(23C)(v) for specified assessment years, subject to conditions that the assessee apply or accumulate income wholly and exclusively to its objects; restrict investments or deposits to the forms or modes permitted for charitable trusts (excluding certain voluntary contributions retained as jewellery, furniture, etc.); and exclude business profits unless the business is incidental to its objects and separate books of account are maintained.

Notification under section 10(23C)(v): Nathdwara Temple Board recognised for tax-exempt status for assessment year 1989-90.
Notification under section 10(23C)(v) designates Nathdwara Temple Board, Nathdwara (Rajasthan) as recognised for the purposes of that provision of the Income-tax Act for the specified assessment year, effected by Notification No. S.O.1096 dated 16-3-1994.

Tax exemption under Section 35AC amended to recognise specific educational and medical charitable projects for eligibility.
Central Government substitutes the Serial No. 5 entry in Notification No. 214 (E) under Section 35AC, identifying Bharat Sevashram Sangh and specifying two projects: an educational project to promote schooling for tea garden labourers and backward children in Rajganj, Jalpaiguri District, West Bengal, and medical aid programmes via mobile charitable dispensaries serving rural areas of West Bengal, Nagaland and Assam, with stated estimated costs for each project.

Notification under section 80G: Temple recognised as place of public worship entitling donors to tax benefits.
Notification under section 80G designates the Thali Mahavishnu Temple, Azhinhilam, Malappuram District, Kerala, as a place of public worship of renown throughout the State of Kerala for purposes of the Income-tax Act, 1961, issued by the Central Government under the powers conferred by clause (b) of sub section (2) of the said section.

Charitable trust tax exemption under section 10(23C)(v) requires exclusive application of income and restricted permissible investments.
Notification under section 10(23C)(v) recognises His Holiness The Dalai Lama's Charitable Trust for specified assessment years subject to conditions: the trust must apply or accumulate its income wholly and exclusively to its objects; limit investments or deposits to forms specified in section 11(5) (excluding certain voluntary contributions kept as jewellery, furniture or similar); and the notification does not apply to business profits unless the business is incidental and accounted for in separate books.

Tax exemption under section 10(23C)(v): institution notified subject to income application, investment limits, and business conditions.
Notification grants tax exemption under section 10(23C)(v) to Ramakrishna Vedanta Math, Calcutta for assessment years 1993-94 to 1995-96, conditional on applying income wholly and exclusively to its objects, restricting investments to forms permitted under section 11(5) (excluding certain voluntary contributions held as jewellery, furniture, etc.), and excluding business income unless incidental to objectives with separate books maintained.

Tax exemption recognition for religious institution subject to exclusive income application and specified investment and business conditions.
Recognition under section 10(23C)(v) is granted to Arulmigu Subramania Swamy Thirukkoil for assessment years 1990-91 to 1992-93, subject to conditions that income be applied or accumulated exclusively for the institution's objects, investments and deposits (other than certain voluntary contributions) be limited to forms specified in section 11(5), and business income be excluded unless incidental and maintained in separate books.

Corrigendum to income tax notification clarifies textual errors, punctuation, and sub paragraph references to ensure consistency.
Corrections are made to G.S.R. 950 (E) dated 29th December, 1992 to rectify typographical errors, punctuation and cross references in Articles 1, 5 and 7, replacing incorrect word forms, inserting missing punctuation, and relabelling sub paragraph markers to ensure internal consistency of the notification.

Double taxation agreement limits source taxing rights and strengthens PE, information exchange and tax assistance mechanisms.
Bilateral tax convention between India and the United Kingdom allocates taxing rights on income and capital gains, defines residents and taxable persons, and prescribes rules for permanent establishments, attribution of profits, and specific source taxing regimes for dividends, interest, royalties, employment and other income. It provides mechanisms for elimination of double taxation by credit, a mutual agreement procedure, non discrimination, and comprehensive administrative cooperation including exchange of information. A 2012 Protocol (effective 2013) amends definitions, dividends rules, deletes partnerships provisions, and adds tax examinations abroad, assistance in tax collection and a limitation of benefits rule.

Tax exemption notification under section 10(23C)(iv) designates a trade fair authority for assessment year 1989 90.
Notification under section 10(23C)(iv) of the Income-tax Act designates Trade Fair Authority of India, New Delhi, as the notified entity for the purposes of that sub-clause for the assessment year 1989-90, and an administrative substitution note records that the entity name previously appearing as India Trade Promotion Organisation, New Delhi, was replaced by a later notification dated 31-8-1994.

Charitable recognition: institution accepted subject to exclusive application of income and restricted investment and business accounting.
Recognition of Sri Vanamamalai Mutt is notified under the income tax provision for charitable institutions for specified assessment years, conditional on application or accumulation of income wholly and exclusively to its objects; prohibition on investments or deposits except in permitted forms and voluntary contributions retained as jewellery or furniture; and exclusion of business income unless incidental to objects with separate books maintained.

Charitable trust exemption subject to exclusive application of income, investment mode limits, and business accounting conditions.
Notification grants charitable trust exemption to Goud Saraswat Brahmans Temple Trust, Bombay for specified assessment years subject to conditions: the trust must apply or accumulate income exclusively to its objects; restrict investments or deposits of funds (excluding certain voluntary contributions maintained as tangible assets) to modes permitted by the law; and the exemption excludes profits and gains of business unless such business is incidental to the trust's objects and separate books of account are maintained for it.

Tax exemption notification: Arpana Trust granted charitable recognition subject to income application, investment and business-accounting conditions.
The Central Government notifies Arpana Trust, Karnal, for tax-exempt recognition under sub-clause (v) of clause (23C) of section 10 for specified assessment years, subject to conditions: the trust must apply or accumulate its income wholly and exclusively for its objects; investments (except certain voluntary contributions held as jewellery or furniture) must be only in permitted modes; and business profits are excluded unless the business is incidental and separate books of account are maintained.

Tax exemption recognition under section 10(23C)(iv) for Centre for Public Sector Studies for the relevant assessment year.
Notification under section 10(23C)(iv) of the Income-tax Act, 1961, notifies Centre for Public Sector Studies, New Delhi, as qualifying under the cited sub-clause; S.O.1481 dated 24-1-1994 records the recognition for the assessment year 1989-90.

Tax exemption recognition under section 10(23C)(v): Gaud Saraswat Brahmans Temple Trust notified for the relevant assessment year.
Central Government, by Notification No. S.O.1479 dated 24-1-1994, notifies Gaud Saraswat Brahmans Temple Trust, Bombay, as covered by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act for the assessment year 1989-90, effecting statutory recognition for tax-exempt status for that year.

Tax-exempt bonds specified for Konkan Railway carry registration condition for holders to secure tax benefit.
Central Government specifies 10.5 per cent. Series 2-A tax-free bonds to be issued by Konkan Railway Corporation Limited as exempt under the relevant item of section 10 of the Income-tax Act, identifying series, serial range and aggregate issuance. The notification makes the tax benefit conditional on the bondholder registering his name and holding with the Corporation.

Tax-free bonds issuance by Konkan Railway specified; tax exemption conditioned on holder registration for entitlement.
Central Government specifies issuance of tax-exempt bonds by Konkan Railway Corporation Limited under the exemption provision 10(15)(iv)(h) of the Income-tax Act, designating specific series as "tax-free bonds" and conditioning the tax benefit on the bondholder registering his name and holdings with the Corporation.

Approval as Housing Finance Company recognized under income-tax provisions, subject to ongoing compliance with section 36(1)(viii) requirements.
Approval of M/s. Parashwanth Housing Finance Corporation Limited as a Housing Finance Company under section 36(1)(viii) of the Income-tax Act, 1961 is notified for the assessment years 1987-88 and 1991-92 to 1994-95. The approval is subject to the condition that the company shall conform to and comply with the provisions of section 36(1)(viii) of the Income-tax Act, 1961.