Tax exemption notification conditions charitable recognition on exclusive application of income and permitted investment modes.
Notification under 10(23C)(v) recognizes Mar Thoma Syrian Church of Malabar for specified assessment years subject to conditions: income must be applied or accumulated solely for institutional objects; investments or deposits must be in permitted forms for charitable funds (excluding non permitted placements other than certain maintained movable contributions); and business profits are excluded from the notification unless the trade is incidental to objectives and maintained with separate books of account.

Tax exemption notification under section 10(23C)(v) recognizes a religious institution subject to prescribed compliance conditions.
Notification under section 10(23C)(v) recognizes Samastha Kerala Jam Iyyathul Ulama, Calicut, for specified assessment years subject to conditions: the assessee must apply or accumulate income wholly and exclusively to its objects; funds (except certain voluntary contributions kept as tangible items) may be invested only in forms allowed by the Act; and income from business is excluded unless incidental to institutional objectives and accounted for in separate books.

Exemption under section 35AC: specified corporate projects approved for tax relief subject to notified costs and time limits.
Specification under section 35AC designates corporate projects as eligible for tax exemption by naming the sponsoring companies, describing project activities and locations, and fixing maximum approved costs for each project. The notification also prescribes that the approval for the first project applies for one assessment year and the second project for two assessment years, and lists the specific villages for the school construction project in an annexure.

Exemption under section 35AC: government approves specific charitable projects with designated maximum costs and time limits.
Approval of institutions and specified projects for tax exemption under section 35AC, listing each approved project, its eligible description, the maximum approved project cost, any conditional requirements (such as state agency clearance or free provision of services), and the time limited duration of each approval for the relevant assessment years.

Section 35AC rescission removes a duplicate project entry and amends the published project allocation in the notifications.
The Central Government rescinds the entry against Serial number 4 (lines 6-9) of Notification No. S.O. 729(E) dated 29-9-1993 because Helpage India's project was already published in Notification No. S.O. 602(E) dated 12-8-1993, and substitutes the allocation figure against Serial number 12 relating to Helpage India in S.O. 602(E) with a corrected figure by Notification No. 9453 dated 11-1-1994.

Tax-exemption notification recognizes a veterans' fund as eligible under income-tax provision for the assessment year.
Notification under the Income-tax Act confers tax-exempt recognition on Amalgamated Tamil Nadu Shares of Post War Services Reconstruction Fund and Special Fund for Ex-servicemen Fund, Madras, by operation of sub-clause (iv) of clause (23C) of section 10 for the specified assessment year, the Central Government exercising its statutory power to notify the entity as eligible under the tax-exemption framework.

Urbanisation area specification: adjoining territories designated outside municipal or cantonment limits for income tax definitions.
Central Government notification designates, for Income-tax Act purposes, the areas listed in the attached schedule as falling outside the local limits of the relevant municipality or cantonment board by reference to measured distances, named villages/mouzas, or specified road corridors. The notification takes effect from publication in the Official Gazette, uses municipal/cantonment limits as existing on that date, defines "Municipality" by a population threshold in the Explanation, and expressly supersedes an earlier notification.