Research deduction approval: organization allowed donor tax benefit subject to use for scientific research and audit compliance.
Schizophrenia Research Foundation (India), Chennai, is approved under clause (ii) of sub section (1) of section 35 as an "other Institution" from 1 April 2006, subject to conditions: sums must be used for scientific research; research must be carried out by faculty or enrolled students; separate books of account must be maintained and audited by a qualified accountant with the audit report filed by the income tax return due date; and a certified statement of donations received and amounts applied to research must accompany the audit report.

Scientific research association approval requires exclusive research activity, audited accounts and certified donation statements; noncompliance leads to withdrawal.
Approval is granted to Dabur Research Foundation as a scientific research association from 1-4-2004 subject to conditions: sole objective of scientific research, conduct research itself, maintain audited books and submit the audit report by the income-tax return due date, and maintain a separately certified statement of donations and amounts applied to scientific research to accompany the audit report. The Central Government may withdraw approval for failure to maintain books, furnish audit report or donation statement, cease genuine research activity, or otherwise fail to conform to the statutory conditions.

Research deduction approval subject to conditions on utilization, audit, reporting, and possible withdrawal for donated funds to the foundation.
Approval is granted to Rajiv Gandhi Foundation as an other institution for purposes of the deduction under clause (iii) of sub section (1) of section 35, subject to conditions: sums must be used for social science research; research must be conducted by faculty or enrolled students; separate books for research receipts and expenditure must be maintained and audited; the auditor's report and a certified statement of donations and amounts applied to research must be furnished to the tax authorities by the return filing due date.

Research donation approval conditioned on dedicated use, separate audited accounts, and certified donation statements.
Approval was granted to Rajiv Gandhi Foundation as an other institution partly engaged in scientific research, subject to conditions: sums received must be used for scientific research carried out by faculty or enrolled students; separate books of account for research receipts and disbursements must be maintained and audited by a qualified accountant with the audit report furnished to tax authorities by the 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 failures or noncompliance.

Approval under section 10(23C) grants tax-exempt status to a medical trust, subject to statutory compliance.
Approves Indian Medical Trust, Jaipur for tax-exempt status under section 10(23C), read with rule 2CA of the Income-tax Rules, with effect from assessment year 2007-08 onwards, subject to the society's conformity and compliance with the specified sub-clauses and rule 2CA.

Tax exemption approval under section 10(23C)(vi) grants conditional recognition to Maharaj Vinayak Society subject to compliance under rule 2CA.
The Chief Commissioner of Income-tax, Jaipur approved Maharaj Vinayak Society, Jaipur for tax-exempt recognition under the Income-tax Act exemption provision and the corresponding procedural rule, effective from assessment year 2004-05 and onwards, subject to the society's conformity and compliance with the substantive requirements and procedural obligations of the exemption provision and the applicable rule.

Exemption approval under section 10(23C)(vi) confirms an educational society's eligibility, subject to statutory compliance.
Approval is granted to Marut Nandan Educational Society for recognition as eligible for exemption under section 10(23C)(vi) with effect from assessment year 2003-04 onwards, exercised by the Chief Commissioner by notification; the recognition is conditional on the society's conformity with the statutory clause and the procedural rule (rule 2CA) governing such approvals.

Approval under the charitable tax-exemption provision conditionally recognises Nakoda Pershwnath Tirth's exempt status from assessment year 2005-06.
Approves Shri Jain Shwetamber Nakoda Pershwnath Tirth, Mewanagar (Nakoda), Distt. Barmer (Rajasthan) for tax-exemption purposes under the relevant charitable provision of the Income-tax Act, effective for assessment year 2005-06 onwards, subject to the society's conformity with the statutory proviso and applicable Income-tax Rules as set out in the notification.

Deduction eligibility under section 36(1)(xii) approved for National Dairy Development Board, subject to conditions and separate accounting.
Notification approves the National Dairy Development Board as a recognised development board for deduction purposes, conditional on expenditure being incurred for objects authorised by the Board Act, not being capital expenditure, not being deductible under any other provision, and being recorded in a separate account; the notification operates from the start of the stated assessment year.

Approval under section 10(23C)(iv) confirms tax exemption for Pragya Chaitanya Foundation subject to statutory compliance.
Approval of Pragya Chaitanya Foundation Trust under section 10(23C)(iv) of the Income tax Act is granted by notification S.O. 879 dated 10 April 2008 for assessment year 2007 08 and onwards, subject to conformity with and compliance to sub clause (iv) of clause (23C) and rule 2C of the Income tax Rules, 1962.

Scientific research association approval requires sole research purpose, audited accounts and certified donation-use statements or withdrawal may follow.
Approval as a scientific research association is conditional: the organization must have sole objective of undertaking scientific research, carry out research itself, maintain books of account and obtain an audit by a qualified accountant with the audit report furnished to the tax jurisdictional authority by the return filing due date, and maintain an auditor-certified statement of donations received and applied to scientific research to accompany the audit report.

Scientific research association approval conditioned on sole research purpose, audited accounts, and certified donation statements.
Approval for M/s Indian Association for the Cultivation of Science, Kolkata as a scientific research association is subject to conditions: sole objective of scientific research; conduct research activity itself; maintain books of account and obtain audit by a qualified accountant with the audit report filed by the return due date; and maintain a separate auditor certified statement of donations received and amounts applied for scientific research to accompany the audit report.

Research organisation approval permits tax benefit for donations, subject to audit, separate accounts, and genuine research compliance.
Approval permits donors to obtain tax benefit for sums paid to Jawaharlal Nehru University for scientific research from 1.4.2007, subject to conditions: utilization of sums for scientific research; research through faculty or enrolled students; maintenance of separate books of account for research receipts and expenditures with an audit by a qualified accountant and timely submission of the audit report to tax authorities; and provision of a separately certified statement of donations received and amounts applied for research. Approval may be withdrawn for failures to comply or if research is not genuine.

Approval under Section 35(1)(ii) conditional on scientific research use, audited separate accounts and certified donation statements.
Approval is granted to Banaras Hindu University in the category of University for purposes of clause (ii) of sub section (1) of section 35, read with Rules 5C and 5E, effective 1 4 2007, subject to conditions requiring that sums received be utilized for scientific research carried out by faculty or enrolled students, that separate books of account for such sums be maintained and audited by a qualified accountant with the audit report furnished to the tax authorities by the return due date, and that a certified statement of donations and amounts applied to research accompany the audit; approval may be withdrawn for non compliance or cessation of genuine research.

Research approval under Section 35(1)(ii) requires compliant accounting and audit to preserve tax favoured status for donations.
Approval is granted to Wadia Institute of Himalayan Geology under clause (ii) of sub section (1) of section 35 read with Rules 5C and 5E, effective 1 4 1998, as an 'other Institution' partly engaged in scientific research, 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 and a separate statement of donations and amounts applied must be maintained; such books must be audited by a defined accountant and the audit report and certified donations statement furnished to the tax authority by the income tax return due date.

Income-tax Rules amendment updates return forms and their applicability, replacing ITR-1 to ITR-8 and revising commencement.
The Central Board of Direct Taxes, under Section 295, issues the Income-tax (Sixth Amendment) Rules, 2008, effective from the prescribed commencement date, substituting date references in rule 12 sub-rules (1) and (5) and replacing Appendix-II by substituting Forms ITR-1 through ITR-8 with updated forms and instructions specifying each form's taxpayer class and applicability, including the exclusion of ITR-7 from e-filing.

Delegation of powers: Chief Commissioner (Large Taxpayer Unit) Mumbai authorised to exercise Commissioner-level jurisdiction for LTU matters.
The Chief Commissioner (Large Taxpayer Unit) Mumbai, headquartered at Mumbai, is directed to exercise the powers and perform the functions in respect of the territorial areas, persons or classes of persons, incomes or classes of income, or cases or classes of cases for which the Commissioner of Income-tax (Large Taxpayer Unit) Mumbai has jurisdiction; the notification takes effect from its publication in the Official Gazette.

Delegation of powers to Large Taxpayer Unit Commissioner for cases meeting specified excise, service tax and advance tax thresholds.
The Commissioner of Income-tax (Large Taxpayer Unit) Mumbai is empowered to exercise provisions of the Income-tax Act, including Chapters XVII-B and XVII-BB, for specified cases and persons set out in the Schedule; the Commissioner may delegate those powers in writing to Additional or Joint Commissioners, who may further delegate in writing to Assessing Officers for matters so authorized. Jurisdiction is limited to cases assigned under section 127 and to persons consenting to the LTU scheme who meet the Schedule's payment-based thresholds. The notification is effective from publication in the Official Gazette.

Subordination of income-tax authorities: LTU commissioners in Mumbai are placed under the Chief Commissioner, effective on publication.
The notification directs that the Commissioners of Income-tax (Large Taxpayer Unit) and the Commissioner of Income-tax (Appeals) (Large Taxpayer Unit) in Mumbai shall be subordinate to the Chief Commissioner (Large Taxpayer Unit), Mumbai, establishing their reporting relationship within the LTU administrative hierarchy and taking effect from publication in the Official Gazette.

Approval under section 35(1)(ii) for research funding requires separate accounts, audited reports and certified donation statements to comply.
Approval under section 35(1)(ii) is granted to the Institute in the category of other institutions partly engaged in research, effective 1 April 2007, subject to conditions: sums must be used for scientific research 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 to the tax authority by the income-tax return due date; and a certified statement of donations and amounts applied for research must accompany the audit report. Approval may be withdrawn for specified failures or non-genuine research activities.