Section 35AC tax exemption extended for a nominated social health project following committee recommendation and renewal.
The Central Government, exercising powers under the Explanation to section 35AC, extends notification of the project "Equipments, running of Pain Relief Centre (SATSEVA)" by Care India Medical Society as an eligible project for a further three years beginning with the financial year 2008-09, following a recommendation by the National Committee for the Promotion of Social and Economic Welfare and confirming no change in the approved project cost and corpus fund.

Tax exemption under section 35AC extended for MatruSeva project after committee recommendation for a further three-year period.
The Central Government, invoking sub-section (1) read with clause (b) of the Explanation to section 35AC, notifies "Matruseva (Health maintenance program for women)" as an eligible project for a further three years beginning 2008-09 following the National Committee's recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962; the approved project cost remains unchanged.

Exemption under section 35AC extended for community dental health project, with a revised increase in the eligible project cost.
Central Government notifies a further three year extension beginning with financial year 2007 08 for the 'Community dental health care and awareness project at Districts covering Kancheepuram and Tiruvallore' by Baskar Dental Foundation under exemption under section 35AC, but states approval is not valid for funds collected during financial year 2007 08 and no certificate for donation exemption shall be issued for that year; the notification also increases the maximum allowable project cost in the relevant Table entry to Rs. 25.00 lakh.

Section 35AC exemption extended for Allana Foundation project; eligibility period prolonged and project cost ceiling increased.
Notification under section 35AC extends eligibility of Allana Foundation's Project Naya Jeevan for three additional years beginning with the specified financial year, based on the National Committee's recommendation, and increases the maximum allowable project cost by substituting the prior stated amount with a higher ceiling in the original notification's Table.

Exemption under section 35AC extended for Disabled Welfare Trust project for handicapped persons, preserving approved project cost.
Notification extends tax-exemption status under the provision corresponding to section 35AC for the 'Project for handicapped persons' by Disabled Welfare Trust of India, Surat, as an eligible project for a further three-year period beginning with financial year 2008-09, following the National Committee's recommendation that the scheme is being executed properly and without any change in the approved project cost.

Exemption under section 35AC extended for Maharaja Agrasen Hospital project but not valid for the elapsed financial year.
The Central Government extends designation of the 'Construction of Maharaja Agrasen Hospital at Agroha' as an eligible project or scheme for a further three years beginning with financial year 2007-08 without changing the approved cost of forty crore rupees, on the recommendation of the National Committee; however, because financial year 2007-08 has elapsed, the approval does not apply to funds collected in that year and no certificate for exemption of donations for that year will be issued.

Section 35AC exemption extended for Karuna Setu Trust project; project cost increased and prior fiscal receipts excluded.
The Central Government notifies an additional three year extension under Section 35AC for Karuna Setu Trust's Vadnagar hospital and welfare project and amends the maximum allowable project cost upward; however, the approval does not validate exemption certificates for donations collected during the already elapsed financial year 2007 08, so no Section 35AC(1) certificates will be issued for that year.

Exemption under section 35AC extended for SEWA Rural project allowing continued tax exempt support for rural development activities.
The Central Government extends exemption under section 35AC to SEWA Rural's "Integrated Rural Development through health and medical services" project at District Bharuch for a further three years beginning with financial year 2008-09, on the National Committee's recommendation, without any change to the approved cost of Rs. 518.50 lakh including a corpus fund of Rs. 100 lakh.

Tax exemption eligibility extended for a notified rehabilitation and welfare project, but not for funds collected in the elapsed year.
Extension of eligibility under section 35AC is granted for the 'Construction of dormitory-cum-library and running of rehabilitation/welfare programmes for disabled/blind persons at Bangalore' by Shri Ramana Maharishi Academy of the Blind for a further three years beginning with financial year 2007-08, at the same approved cost. The extension follows the National Committee's recommendation but does not validate exemption certificates or tax-exempt recognition for funds collected during the already elapsed financial year 2007-08.

Tax deduction under section 35AC: specified institutions' approved projects qualify for deductible project costs for limited approval periods.
The notification under the Explanation to section 35AC of the Income-tax Act approves listed institutions and specified projects as eligible for deduction, specifying estimated project costs and maximum deductible amounts (with separate caps for recurring expenses and capital acquisition where applicable). It also sets the period of approval for deductible treatment: the first project for two financial years and the remaining three projects for three financial years, and records later substitutions to certain corpus fund amounts.

Research approval under Section 35(1)(ii) conditions tax-exempt donations on strict accounting, audit and research-use compliance.
Approval recognises Hyderabad Eye Research Foundation as an "other institution" partly engaged in scientific research under Section 35(1)(ii) effective 1-4-2007, subject to conditions: utilisation of sums for scientific research; research performed by faculty or enrolled students; maintenance of separate books of account for research receipts and expenditures; audit of those books by a qualified accountant with the audit report furnished to the tax authority by the income-tax return due date; and a separately certified statement of donations and amounts applied to research to accompany the audit report.

Section 80-IB eligibility for mineral oil refineries confirmed; conditions on commencement and ownership to qualify.
Notification conditionally recognises specified mineral oil refinery projects as eligible for the tax provision, subject to the undertaking being a separate undertaking, commencing refining by the prescribed deadline, and remaining wholly owned by a public sector company or by a company in which public sector company or companies hold at least forty nine percent of the voting rights.

Approval under section 10(23C)(iv) confirms charitable trust recognition subject to compliance with prescribed eligibility and operational conditions.
The competent tax authority approved a charitable trust for the purpose of the relevant income-tax exemption provision for the stated assessment year and onwards, subject to the trust's conformity and compliance with the eligibility and operational conditions prescribed in the cited sub-clauses of the exemption provision and the corresponding rule; the notification records the approval instrument and the conditional nature of recognition.

Charitable exemption approval under section 10(23C): society approved for tax-exempt status subject to compliance from notified assessment year.
The Chief Commissioner of Income-tax, Jaipur, approved Bethany Indian Development Society, Jaipur, for the purposes of the charitable-exemption provisions of the Income-tax Act for the notified assessment year and onwards, provided the society continues to conform to and comply with the eligibility sub-clauses and the rule-based conditions applicable to organisations claiming exemption under the relevant income-tax framework.

Jurisdiction of Chief Commissioner assigned to exercise powers of Commissioner for Large Taxpayer Unit in Delhi.
The Chief Commissioner (Large Taxpayer Unit), headquartered in Delhi, is directed under section 120 to exercise the powers and perform the functions of the Commissioner of Income tax (Large Taxpayer Unit) Delhi in respect of the territorial areas, persons, incomes or cases within that Commissioner's jurisdiction; the notification is effective from its publication in the Official Gazette.

Jurisdiction of Income-tax authorities: notification establishes subordinate relationships among Large Taxpayer Unit Delhi authorities from publication.
Notification directs that specified Income-tax authorities within the Large Taxpayer Unit, Delhi, are subordinate to the income-tax authority named as their superior; the Schedule designates the Chief Commissioner (Large Taxpayer Unit) Delhi as superior to the Commissioner of Income-tax (Large Taxpayer Unit) Delhi and the Commissioner of Income-tax (Appeals) (Large Taxpayer Unit) Delhi, and the notification is effective from its publication in the Official Gazette.

Jurisdiction of Large Taxpayer Unit: centralized LTU assessment for taxpayers meeting specified payment thresholds after opting in.
The notification vests the Commissioner of Income-tax (Large Taxpayer Unit) Delhi with jurisdiction and all powers under the Income-tax Act, including Chapters XVII-B and XVII-BB, over cases assigned under section 127 where taxpayers have consented to the LTU scheme and meet the Schedule's payment thresholds; it authorizes written delegation to Additional or Joint Commissioners and further sub-delegation to Assessing Officers, and comes into force upon Gazette publication.

Tax exemption under section 10(23C)(vi) approved for Geeta Bajaj Bal Mandir Sansthan, subject to statutory compliance.
Approval is granted to Geeta Bajaj Bal Mandir Sansthan, Jaipur for tax exemption under clause (vi) of clause (23C) of section 10 of the Income-tax Act read with rule 2CA of the Income-tax Rules, by notification dated 8 May 2008, effective for the assessment year 2007-08 and onwards, and subject to the society's conformity and compliance with the provisions of the cited clause and rule.

Jurisdiction of Income tax authorities reallocated between commissioners, changing territorial assignments and taxpayer case allocation under amended schedule.
Amendment substitutes entries in Schedule I reallocating territorial jurisdiction among specified Commissioners of Income tax, defining for each commissioner the classes of taxpayers within their remit-residents with non business income, persons whose principal place of business is in the area (excluding certain companies), and companies registered with registered offices in the area-and tying all cases of those classes to the corresponding commissioner; the amendment is made under Section 120 and takes effect from publication in the Official Gazette.

Tax-free municipal bonds issuance window extended, allowing municipal corporations additional time to issue bonds under the specified exemption.
The Central Government amends the earlier notification so that the phrase "within six months time from the date of publication of the notification" is replaced by "from the date of publication of notification upto 30th September, 2008," thereby extending and clarifying the timeframe during which eligible Municipal Corporations may issue tax-free municipal bonds for the specified financial year.