Industrial park notification: tax deduction eligibility tied to approved park operations, investment thresholds, and compliance.
Notification designates M/s. Cyber Park Development & Construction Limited as an approved industrial park operator for tax deduction purposes, specifying permitted activities, area allocation, minimum unit count, project commencement, and investment thresholds. Entitlement to deductions is conditional on meeting infrastructure expenditure minima, unit occupancy requirements, continued operation by the operator, separate statutory approvals for investments, and adherence to approval terms; misinformation, nondisclosure, transfer without notification, delayed commencement beyond the allowed period, or unapproved project amendments may invalidate approval.

Electronic filing of income tax returns via authorised intermediaries establishes provisional filing date upon timely submission of verification form.
The scheme enables eligible persons to furnish returns electronically via authorised e-Return Intermediaries who digitise and transmit validated return data to a designated server; issuance of a provisional Form ITR-V by the system establishes the filing date if the verified Form ITR-V reaches the Assessing Officer within fifteen days. Qualifications, appointment, security, archival, confidentiality and retention obligations for intermediaries are prescribed, and the e-Return Administrator is tasked with specifying technical procedures, standards and administering compliance.

Section 35AC amendment revises approved project description and substitutes the specified approved cost without any change.
The Central Government, under powers exercisable for section 35AC, substitutes paragraph 4 of the cited notification to replace the earlier project description with "Ecological Security and Livelihood" and to amend the accompanying approved cost wording to state "without any change" in the approved cost.

Exemption under section 35AC extended for Pranab Kanya Sangha; project remains eligible for a further three-year period.
Exemption under section 35AC is extended to Pranab Kanya Sangha's project for a further three-year period beginning with financial year 2006-07, covering construction of a building, purchase of furniture, books, sewing machines and project running costs; the National Committee recommended the extension as the project is being properly executed and the specification is made without change to the previously approved cost, including a corpus fund.

Tax exemption under section 35AC expands allowable project cost for SOS Children's Village, enabling increased deduction eligibility.
The Central Government specifies SOS Children's Village of India's project for administration and maintenance of 27 villages as an eligible scheme under section 35AC, and, following a recommendation by the National Committee, amends the prior notification to substitute the previously permitted maximum project cost figure with a substantially enhanced amount, thereby changing the maximum cost to be allowed as a deduction under the provision.

Exemption under section 35AC extended for Venu Eye Institute and Research Centre as eligible project for further three-year period.
The Central Government specifies the Venu Eye Institute and Research Centre, executed by Venu Charitable Society, as an eligible project under section 35AC for a further three year period beginning with the stated financial year, on the recommendation of the National Committee for Promotion of Social and Economic Welfare, with no change in the previously approved project cost.

Exemption under section 35AC increases project cost limit for a free medical aid scheme, widening deduction eligibility.
The Central Government specifies Running of free medical aid services at NOIDA by Kailash Charitable Trust as an eligible project under the relevant tax exemption provision and, following a recommendation by the National Committee for Promotion of Social and Economic Welfare, amends the earlier notification to increase the maximum project cost allowable as a deduction by substituting the previously specified figure in the Table with a higher amount.

Exemption under section 35AC: extension of eligibility for Ishwar Eye Institute's rural outreach project for a further period.
The Central Government, invoking powers under section 35AC, specifies the Expansion of Outreach programmes for rural areas conducted by Ishwar Eye Institute as an eligible project for a further period beginning with the stated financial year, retaining the previously approved cost of Rs. 208.97 lakhs after recommendation by the National Committee under rule 11M(5).

Exemption under section 35AC extended and project cost increased for charitable medical and relief scheme.
The Central Government specifies the scheme carried out by Jivan Jyot Charitable Trust for help and assistance to patients in the form of medical aid, education and foodgrains as an eligible project under section 35AC of the Income-tax Act for a further period of three years beginning with financial year 2007-08, and amends the earlier notification to substitute the previously specified maximum project cost (including corpus) with an enhanced maximum project cost (including an increased corpus fund).

Section 35AC exemption extended for trust's hostel, medical and self-employment projects for a further three-year period.
The Central Government, exercising powers under Section 35AC, specifies the scheme for running hostel, medical and self-employment projects by Dr. Ambedkar Vanvasi Kalyan Trust, Surat as an eligible project or scheme for a further period of three years beginning with financial year 2006-07, on the recommendation of the National Committee, with the approved corpus fund amount of Rs. 272.00 lakhs unchanged.

Exemption under section 35AC extended to Childline India Foundation, renewing its eligibility following the committee's recommendation.
The Central Government specifies the Childline India Foundation scheme as an eligible project for the tax exemption provision for a further period of three years beginning with financial year 2007-08, without any change in the approved project cost, pursuant to a recommendation by the National Committee under the relevant procedural rule after satisfaction that the scheme is being executed properly.

Tax exemption under section 35AC extended for specified hospital construction and community health programmes by the trust.
The Central Government specifies that the Trust's project-construction and modernisation of a 30 bed hospital, mobile health clinics, and community health workers programme-qualifies as an eligible project under section 35AC. Following prior notifications and a recommendation under sub rule (5) of rule 11M by the National Committee for Promotion of Social and Economic Welfare, the specification is extended for a further three year period beginning with financial year 2006 07, with no change to the approved project cost and corpus fund.

Exemption under section 35AC extended for rural development project, preserving approved cost and eligibility for further years.
The Central Government specifies the rural development project carried out by Anuvrat Gram Bharti Sansthan as eligible for exemption under section 35AC for a further three-year period beginning with financial year 2006-07, following recommendation by the National Committee and continuing earlier approvals and extensions, with no change to the previously approved project cost.

Exemption under section 35AC: eligible integrated rural development project granted further specification extending tax exemption period.
The Central Government, exercising powers under sub-section (1) read with the Explanation to section 35AC of the Income-tax Act, specifies the Integrated Rural Development project carried out by Murleidhor Jalan Foundation, without any change in the approved cost of Rs. 417.74 lakhs, as an eligible project for a further period of two years beginning with financial year 2005-06, following recommendation by the National Committee for Promotion of Social and Economic Welfare.

Exemption under section 35AC extended and project cost increased for charitable hospital scheme, continuing eligible status.
The Central Government specified the Manilal Rikhavchand Kothari Lions Orthopaedic and General Hospital project carried out by Navsari Lions Sarvajanik Charitable Trust as an eligible scheme under section 35AC for a further three year period beginning with financial year 2006 07, covering construction, purchase of equipment, instruments, vehicles and running of the hospital, and amended the earlier notification to increase the maximum allowable project cost to include an enhanced amount with a corpus fund.

Tax exemption under the Income-tax Act: specification for a sustainable development project extended for a further two-year period.
The Central Government specifies the sustainable development project carried out by Cohesion Foundation Trust in disadvantaged areas of Gujarat as an eligible project for tax exemption, and-following the National Committee's recommendation that the project is being properly executed-extends the specification for a further two-year period beginning with financial year 2007-08 without any change in the approved project cost.

Exemption under income tax provision extends eligibility for a specified charitable ear care project in Mumbai for an additional term.
The Central Government specifies ENT Charitable Trust's project for purchase of equipment and construction of a school and ear care centre at Bandangari, Malad East, Mumbai, as an eligible project for income tax exemption, confirms no change in the approved project cost, and extends the period of specification following a recommendation by the National Committee for Promotion of Social and Economic Welfare.

Income-tax exemption renewed for free medical aid project, extending eligible status while approved cost remains unchanged.
The Central Government renews specification of Gujarat Sarvar Mandal's Ahmedabad free medical aid scheme as an eligible project under the Income-tax Act exemption regime for a further three-year period beginning with financial year 2007-08, following the National Committee's satisfaction with project execution and without any change to the previously approved project cost.

Tax exemption under section 35AC extended for a charitable eye hospital project; project cost ceiling increased accordingly.
Section 35AC exemption is extended to the Sant Ranchhoddasji Bapu Eye Hospital project run by Dhanvantri Trust for three years beginning with financial year 2006-07, following the National Committee's recommendation. The notification amends the original specification by increasing the maximum project cost eligible for deduction and specifying that the revised cost is without any corpus fund.

Section 35AC exemption extended for a specified eye-hospital project, preserving prior approved cost and eligibility.
Central Government specifies extension of the Section 35AC tax-exemption for the construction, furnishing and running of an eye hospital at MIDC, Miraj, Sanghli, Maharashtra by Lions Comprehensive Eye Care Foundation as an eligible project for a further three-year period beginning with financial year 2007-08, without any change in the approved project cost, following the National Committee's recommendation under the income-tax rules.