Exemption under section 35AC extended for eligible charitable education project following National Committee recommendation.
Central Government specifies the construction of a High School by Shri Navchetan Education Trust at Diyoli, Sabarkantha, Gujarat, as an eligible project under section 35AC of the Income-tax Act and extends the period of specification for a further three years beginning with the assessment year 2000-2001 following a recommendation by the National Committee that the project is being executed properly.

Exemption under section 35AC: extension of specified healthcare project eligibility for an additional three-year period under Income-tax Act.
The Central Government specifies the project of additional construction, equipments, medical camps and running of Sheth Kasturbhai Lalbhai Hospital at Laxmipura, carried out by Gyanmandal Laxmipura Group Prerit Arogya Mandal, as an eligible project for purposes of the tax exemption provision, and, on the National Committee's recommendation that the project is properly executed, extends that specification for a further three-year period commencing with the assessment year 2000-2001 at the estimated cost stated in the notification.

Exemption under section 35AC extended for training institute scheme, preserving tax exempt project status for an additional year from government
The Central Government re specified the scheme of running a training institute and training workshops in Pune by a voluntary society as an eligible project for assessment year 2000-2001 at an estimated cost of sixty lakhs, acting under the Explanation to the Income tax Act and following the National Committee's recommendation under the Income tax Rules to extend the project's eligible status for one additional year.

Exemption under section 35AC extended for construction and furnishing of the Marathwada Medical Research and Rural Development Institute.
Exemption under section 35AC is re specified for the construction and furnishing (including equipment) of the Marathwada Medical Research and Rural Development Institute-First Phase at MIDC Chikalthana, Aurangabad, carried out by the named institute, as an eligible project for a further three years commencing with the assessment year 2000 2001, following a National Committee recommendation under rule 11M(5) that the project is being executed properly.

Exemption under section 35AC for a tribal-literacy project extended, preserving eligible tax deduction for specified further years.
Central Government specified the literacy project run by Friends of Tribals Society as an eligible project under section 35AC for tax-exemption; following the National Committee's recommendation that the project is being executed properly, the Government extended that specification for a further two-year period commencing from the assessment year 2000-2001 at an estimated cost of two crores thirty-nine lakhs.

Exemption under section 35AC: specified SEWA Rural integrated rural development project extended for continued tax exempt eligibility.
The Central Government specifies SEWA-Rural's Integrated Rural Development project-including health services, vocational training, women's income-generation, cottage industry promotion, and low-cost housing assistance-as an eligible scheme for a further three-year period commencing with the stated assessment year, following the National Committee's recommendation and prior notifications, thereby maintaining its status for Income Tax Act exemption under the applicable provision and rules.

Exemption under section 35AC extended to an eligible school construction project, continuing tax benefit for a further three years.
Central Government specified exemption under Section 35AC for construction of a school building at Sadatpura by Rutumbhara Education & Vikas Trust as an eligible project; on the National Committee's recommendation that the project was being properly executed, the Government extended the project's specification as eligible for a further three years commencing from the assessment year 1999 2000 at an estimated cost of seventeen lakhs sixty three thousand only.

Deduction under section 35AC expanded to include website, floppy disk and book publication within project costs.
The Central Government, under powers read with the Explanation to section 35AC, amends the notification entry for the project Nootan Bharati by adding an item specifying that preparation of website, preparation of floppy disk and publication of books are included among the project or scheme estimated costs for that notification.

Tax exemption eligibility under section 35AC extended for a charitable school project after regulatory recommendation.
The Central Government, invoking section 35AC and in reliance on a National Committee recommendation under rule 11M(5), specified the construction, furnishing and running of a school at Village Bhatwari by Bharat Sevashram Sangha as an eligible project for tax exemption for a further three-year period commencing with the assessment year 2000-2001, with an estimated project cost stated in the notification.

Exemption under section 35AC extended for specified leprosy-related rural welfare projects, renewing eligible project status.
Specification under section 35AC renews eligibility of Gujarat Raktapitt Nivaran Seva Sangh's scheme for a further three-year period from assessment year 2000-2001, covering medical camps in rural areas, employment creation for the leprosy cured, educational help to children of leprosy-affected families, deformity care with free aids and appliances, and health education to remove social stigma and promote earlier diagnosis.

Section 35AC amendment: sanctioned deduction for a listed charitable trust has been increased by official notification.
The Central Government, under the powers of sub section (1) read with the Explanation to Section 35AC, amends Notification No. S.O. 839(E) dated 22 November 1994 by substituting the amount against serial number 7 for Sabarkantha Charitable Trust in the notification's table, replacing the previously recorded sum with the newly specified sum for that entry.

Exemption under section 35AC extended for specified development and health projects following regulatory recommendation and certification.
The Central Government, exercising powers under sub-section (1) read with clause (b) of the Explanation to section 35AC, specifies the Area Development Project and the Rural Area Development Project - Medical and Health Programme at Karlapakkam, executed by the Society for Social Education and Research (MSSW), as eligible projects for a further two-year period from the assessment year 2000-2001, following the National Committee's recommendation and its satisfaction with proper execution.

Deduction under section 35AC reduced for approved project; eligible project scope narrowed and notification extended.
Amendment under section 35AC substitutes the table entry for Jindal Aluminium Limited to change the project from construction of school buildings in sixteen villages to construction in eleven villages and reduces the maximum allowable cost for deduction; the amended notification is extended for a further three years beginning with the specified assessment year.

Exemption under income-tax provision extended for Tuberculosis Hospital project; eligible project specification continued for a further year.
Central Government specified the expansion and running of a Tuberculosis Hospital and Public Health Programme through a mobile Tuberculosis and Chest Clinic at Bajajgram, Sikar, Rajasthan, carried out by Shree Kalyan Arogya Sadan, as an eligible project under the income-tax exemption provision and, on the National Committee's recommendation, extended that specification for a further one-year period relating to assessment year 2000-2001.

Deduction under section 35AC: specified charitable projects approved with capped eligible costs and limited assessment-year validity.
Approval is granted for listed institutions and their described projects as eligible projects or schemes under the Explanation to section 35AC of the Income-tax Act; each listed project is paired with an estimated cost and a prescribed maximum amount allowable as a deduction. The notification also fixes the assessment-year periods during which each project's prescribed deduction may be claimed and records substitutional amendments adjusting specified maximum amounts.

Tax exemption recognition for a charitable society granted subject to conditions on application of income, permissible investments, and business accounting.
Recognition of Sight Savers International Royal Commonwealth Society for Blind is granted for the specified assessment years provided the organisation applies or accumulates income wholly and exclusively for its objects, limits investments to forms permitted for charitable trusts (excluding voluntary contributions held as tangible items), and does not claim exemption for business income unless the business is incidental and maintained in separate books.

Designation of income-tax authorities: chief commissioners authorised to exercise powers and issue orders for subordinate jurisdictions.
Designation under section 120 directs specified Chief Commissioners to exercise powers and perform functions vested in designated Commissioners of Income-tax for particular territorial areas, persons, incomes or cases, and authorises those Chief Commissioners or the specified Commissioners to issue written orders directing subordinate income-tax authorities to exercise such powers and perform such functions within their jurisdiction.

Income tax exemption notification: charitable institution granted conditional exemption subject to exclusive application, investment limits, and separate business accounts.
Notification under the 10(23C)(v) provision designates Gurudwara Bara Sikh Sangat, Calcutta as eligible for exemption for specified assessment years, contingent on applying or accumulating income exclusively for its objects, restricting investments to modes specified for charitable trusts (with limited retention of voluntary contributions as jewellery or furniture), and excluding business profits unless the business is incidental and separately accounted for.

Tax exemption notification under section 10(23C)(iv) grants NFTW status subject to income application, investment and filing conditions.
Notifies NFTW as eligible under tax exemption clause (23C)(iv) for assessment years 1993-94 to 1995-96 subject to conditions: income to be applied or accumulated wholly for objects; investments restricted to forms/modes specified for charitable funds except certain retained voluntary contributions; business income excluded unless incidental with separate books; and regular filing of income-tax returns as required by law.

Tax exemption notification for charitable institution permits tax favored application of income subject to investment and business conditions.
Notification designates Gandhi Smarak Sangrahalaya Samiti, New Delhi as a notified charitable institution under 10(23C)(iv) for specified assessment years, conditioned on applying or accumulating income wholly and exclusively to its objects, restricting investments to forms specified in section 11(5) (with limited exceptions for tangible voluntary contributions), and excluding business profits from the exemption unless incidental to objects and maintained in separate books.