Research institution approval granted subject to scientific-use, audit and reporting obligations and withdrawal for non-compliance.
The Eye Research Foundation, Chennai, is approved as an approved research institution in the category of 'other institution', subject to conditions: sums received must be used for scientific research; research must be carried out by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited by a qualified accountant with the audit report furnished by the income-tax return due date; and an auditor-certified statement of donations and amounts applied for research must accompany the audit report. Approval may be withdrawn for failures in accounting, audit, reporting, genuine research activity, or compliance with applicable rules.

Tax exemption approval for an educational and sports society on condition of ongoing statutory compliance.
Approval is granted to Diganter Shikha Evam Khel Kood Samiti, Village-Todi Ramjanipura, Jagatpur, Jaipur, as meeting the criteria for exemption under section 10(23C)(vi) of the Income tax Act for assessment years 2008 09 and onwards, exercised by the Chief Commissioner of Income tax, Jaipur, subject to the society's continued conformity with the statutory conditions and applicable rules; the notification also records a correction to the institution's name.

Approval under section 10(23C)(vi) confers tax-exempt recognition to Singhania University, subject to rule 2CA compliance
Singhania University, Pacheri Badi, Distt. Jhunjhunu, is approved under the tax-exemption provisions of sub-clause (vi) of clause (23C) of section 10 of the Income-tax Act, 1961 read with rule 2CA of the Income-tax Rules, 1962, for assessment year 2009-10 and onwards, subject to the institution's conformity with and compliance to those statutory provisions and rule 2CA.

Tax exemption approval granted to an educational institution, subject to compliance with exemption conditions and income tax rules.
Approval was granted to Shree Shyam Shikshan Sansthan, Jaipur for exemption as an educational institution under the statutory provision read with the income-tax rules, effective for assessment years 2008-2009 onwards, conditional on the society's continued conformity and compliance with the requirements of that exemption provision and the governing rule.

Tax exemption for receipts on behalf of district labour board subject to specified compliance, investment and audit conditions
Notification grants tax exemption for income received on behalf of Latur and Osmanabad District Mathadi and Unprotected Labour Board, subject to conditions: income must be applied or accumulated for the Board's objects with limited accumulation, investments restricted to prescribed modes, business income taxable unless incidental and separately accounted, regular return filing, audited accounts with prescribed audit report, and transfer of assets on dissolution to a similarly purposed organization. The relief covers only receipts on behalf of the Board and is subject to rescission if conditions or genuineness of activities are not met.

Double taxation avoidance: treaty allocates taxing rights and sets relief, exchange of information, and anti abuse measures.
Bilateral treaty allocates taxing rights between India and Tajikistan by defining residence and permanent establishment rules, prescribing source-state taxation limits for business profits and specific income categories (dividends, interest, royalties, capital gains, personal services), and setting methods to eliminate double taxation through credit or exemption with progression. It establishes mutual agreement and information-exchange mechanisms, non-discrimination protections, a limitation-of-benefits test to prevent abuse, and procedures for assistance in tax collection, entry into force and termination.

Tax exemption approval for educational trust subject to application, investment, audit and dissolution conditions and compliance.
Approval is granted to Sudharsan Educational Trust subject to conditions: income must be applied or accumulated solely for educational objects with accumulation over fifteen percent limited to five years; funds must be invested only in permitted modes except voluntary contributions in jewellery or furniture; approval excludes income from trade or business activities; statutory audit and filing of returns with audit report are required; on dissolution surplus assets must go to a non-profit educational organization; anonymous donations are excluded; approval may be withdrawn for non compliance.

Research approval enables donations to qualify for income tax relief, subject to accounting, audit and reporting compliance.
Approval is granted to Eye Research Centre as an approved institution for income tax relief for scientific research, subject to conditions that receipts be used for research, research be conducted by faculty or enrolled students, separate books of account be maintained and audited by a qualified accountant with the audit report and a certified statement of donations and application of funds furnished to the tax authority by the return due date; the Central Government may withdraw approval for failure to comply or if research is not genuine.

Research approval under section 35(1)(ii) recognised, subject to accounting, audit and genuine research compliance conditions.
Man Made Textile Research Association, Surat is approved as an approved institution under section 35(1)(ii) effective 1-4-2008, in the category of other institutions partly engaged in research. Approval is subject to: utilization of sums for scientific research; research conducted by faculty or enrolled students; maintenance of separate books for research receipts and expenditure with an auditor's report filed with the tax return; and a separate certified statement of donations and amounts applied for research. Approval may be withdrawn for failures as specified.

Income-tax exemption approval clarified for a charitable society, limited to specified assessment years by corrigendum.
Corrigendum S.O. 1830 dated 26-6-2009 corrects Notification No. 01/2009-10 by stating that the approval of Sahitya Sadawart Samiti Jaipur under clause (23C)(vi) of Section 10 is limited to the assessment years 2001-02, 2002-03 and 2003-04, replacing the text in paragraph 3, line 1 of the earlier Notification.

Approval under Section 35(1)(ii) enables donations to Gujarat Ecology Society to qualify for research-focused tax treatment.
Approval is granted to Gujarat Ecology Society, Vadodara, as an other Institution for purposes of section 35(1)(ii) read with Rules 5C and 5E, subject to conditions that sums received be used for scientific research conducted by faculty or enrolled students, that separate books of account for research receipts and expenditures be maintained and audited by a qualified accountant, and that a certified statement of donations and their application accompany the audit report; approval may be withdrawn for failures to maintain records, furnish reports, or carry out genuine research.

Research approval requires dedicated audited accounts and certified donation statements as conditions for tax-related recognition.
Approval is granted to The CHILDS Trust Medical Research Foundation, Chennai as an approved research institution subject to conditions requiring that contributions be used for scientific research conducted by faculty or enrolled students, that separate books of account for research receipts and expenditures be maintained and audited by a qualified accountant, and that an auditor-certified statement of donations and amounts applied to research be furnished to the tax authority; approval may be withdrawn for failure to maintain accounts, to furnish required audit documentation or certified statements, cessation or non-genuineness of research activities, or non-compliance with applicable tax rules.

Tax-exempt approval for charitable institution subject to conditions on income application, permitted investments, business neutrality, returns, dissolution, and anonymous donations.
Approval under section 10(23C)(vi) is granted to Marudhar Mahila Sikahan Sangh for specified assessment years subject to conditions: exclusive application or accumulation of income for stated objects; investment only in forms permitted under section 11(5) except certain in-kind voluntary contributions; business income excluded unless incidental and separately accounted; regular filing of returns; transfer of surplus on dissolution to a like charitable organization; and exclusion of anonymous donations under the applicable proviso and section 115BBC.

Charitable tax exemption approval under specified provision subject to investment, business, reporting and dissolution conditions.
Approval under section 10(23C)(v) grants tax-exempt status to the institution subject to conditions: income must be applied or accumulated exclusively for charitable objects; investments are restricted to modes specified in section 11(5) (excluding deposits outside those modes except voluntary contributions held in kind); business income is excluded unless incidental with separate books; regular income-tax return filing is required; on dissolution surplus assets must go to a similar charity; anonymous donations are excluded under the applicable proviso.

Scientific research association approval requires audit, donation reporting and genuine research compliance to retain tax recognition.
Approval is granted to Maharashtra Association for the Cultivation of Science, Pune as a scientific research association under section 35(1)(ii), conditional on a sole research objective, carrying out research itself, maintaining books of account audited by a qualified accountant with the audit report furnished by the due date, and maintaining an auditor-certified statement of donations received and amounts applied to scientific research.

Scientific research association approval under section 35(1)(ii) requires dedicated research and audited accounts; noncompliance risks withdrawal.
Vision Research Foundation, Chennai, is approved as an approved scientific research association under clause (ii) of sub section (1) of section 35, subject to conditions: sole objective of scientific research; conduct research activity itself; maintain books of account and obtain an audit by a defined accountant and furnish the audit report by the return due date; maintain and furnish an auditor certified statement of donations received and amounts applied to scientific research. The Central Government may withdraw approval for failure to comply with these requirements or if research activities cease or are not genuine.

Research association approval enables tax recognition subject to audit requirements and donation disclosure obligations for scientific research.
Approval is granted to Physical Research Laboratory, Ahmedabad, as a scientific research association effective from 1 April 2008, subject to conditions: sole objective of scientific research; carrying out research itself; maintaining books of account with audit by a defined accountant and furnishing the audit report by the return due date; and maintaining a separately certified statement of donations received and amounts applied for scientific research to accompany the audit report. Approval may be withdrawn for failures in accounting, audit, donation reporting, cessation or lack of genuine research activity, or non compliance with the statutory provisions and rules.

Research approval under section 35(1)(ii): compliance with audit, accounting and use-of-funds conditions required or approval may be withdrawn.
Approval is granted to National Horticulture Research and Development Foundation, Nasik as an approval under section 35(1)(ii) for tax purposes as an 'other Institution' partly engaged in research from 1 4 2008, subject to conditions: sums must be used for scientific research; research conducted by faculty or enrolled students; separate books of account for research receipts must be maintained and audited with the audit report furnished by the income tax return due date; and a separate auditor certified statement of donations and amounts applied to research must accompany the audit report. Approval may be withdrawn for specified noncompliance.

Approval under Section 10(23C)(vi) recognises an educational society for tax exemption, subject to statutory compliance.
Approval is granted to Mahatma Jyotiba Fule Vidhyapeeth Samiti, Chomu, District- Jaipur, under Section 10(23C)(vi) of the Income tax Act, 1961, read with Rule 2CA of the Income tax Rules, 1962, for the assessment year 2009-10 and onwards, subject to the society's conformity with and compliance to the provisions of that sub clause and Rule 2CA as a condition of the approval.

Approval under section 10(23C)(vi) corrected to apply from assessment year 2001-02 onwards.
Approval of Sahitya Sadawart Samiti Jaipur under section 10(23C)(vi), read with Rule 2CA, is corrected by corrigendum: the assessment-year entry is to read assessment year 2001-02 and onwards, replacing the prior listing of three specific assessment years, as recorded by the Chief Commissioner of Income-tax.