Exemption under section 10(23C)(iv) granted to educational centre subject to application, investment and business conditions.
Notification grants the William Carey Study and Research Centre, Calcutta recognition under section 10(23C)(iv) for assessment years 1999-2000 to 2001-2002, conditional on applying or accumulating income wholly for its objects; restricting investments and deposits (aside from certain voluntary contributions retained in tangible form) to permitted forms or modes; and excluding business profits unless the business is incidental and accounted for in separate books.

Tax exemption notification permits income application subject to statutory investment limits and separate accounting for incidental business.
Notification confers tax exemption status on the Federation of Indian Export Organisation, New Delhi, for specified assessment years subject to conditions: the assessee must apply or accumulate income wholly and exclusively for its objects; may invest funds only in modes specified by law (excluding certain voluntary contributions in kind); and the notification excludes business income except where the business is incidental to objectives and is maintained in separate books.

Tax exemption under section 10(23C)(v) granted, subject to exclusive application of income and prescribed investment and business conditions.
Notification under section 10(23C)(v) notifies Dohnavur Fellowship for specified assessment years subject to conditions: income must be applied or accumulated exclusively for its objects; funds may be invested only in forms permitted by sub-section (5) of section 11 except voluntary contributions retained as jewellery or furniture; and profits and gains of business are excluded unless the business is incidental to the objectives and maintained in separate books of account.

Charitable tax exemption requires notified institution to apply income exclusively and follow prescribed investment modes and incidental business rules.
Notification grants charitable tax exemption to Vivekananda Rock Memorial and Vivekananda Kendra, Chennai for the assessment years 1999-2000 to 2001-2002, subject to conditions: income must be applied wholly and exclusively to institutional objects; investments restricted to prescribed legal modes except certain voluntary contributions in kind; business profits excluded unless incidental and maintained in separate books; and realisation and reinvestment of share sale proceeds must be completed in prescribed modes by the compliance deadline.

Tax exemption under section 10(23C)(iv): trust notified subject to income application, permitted investments and business-incidence conditions.
Notification under section 10(23C)(iv) notifies Sri Kailash Ashram Mahasamasthana Trust, Bangalore as entitled to the sub-clause benefits for the specified assessment years, subject to conditions that the trust apply or accumulate its income wholly and exclusively to its objects, restrict investments to modes specified in section 11(5) (except certain voluntary contributions held as jewellery or furniture), and exclude business profits unless incidental and maintained in separate books.

Charitable recognition under section 10(23C)(iv) grants tax notification for Shri Ram Chandra Mission subject to specified compliance.
Notification grants charitable recognition to Shri Ram Chandra Mission subject to conditions: income must be applied or accumulated wholly and exclusively for its objects; investments or deposits of funds during the relevant previous years are restricted to permitted modes except for voluntary contributions maintained as tangible items; and income that is profits and gains of business is excluded unless the business is incidental to objectives and separate books of account are maintained.

Tax-free bonds specified for housing finance: tax exemption conditioned on bondholder registration with issuer.
Central Government specifies tax free bonds issued by a housing finance institution as eligible for exemption under the Income-tax Act, designating an interest bearing, fixed term series with distinctive identifying numbers issued in the prescribed year; the tax exemption is conditional on the bondholder registering their name and holding with the issuing bank.

Tax-free bonds entitlement conditioned on holder registration for claiming income-tax exemption under the specified provision.
The Central Government specifies tax free bonds issued by a housing finance public sector undertaking as eligible for exemption under the stated clause of section 10 of the Income-tax Act, identifying the bond series, nominal value, interest and tenor and limiting the exempt issue to a defined aggregate amount; entitlement to the exemption is conditional upon the holder registering his or her name and holding with the issuing corporation.

Charitable trust notification under income tax section 10(23C)(iv) grants recognition subject to income application, investment, and business conditions.
Notifies recognition under section 10(23C)(iv) for Sir Ratan Tata Trust, Mumbai for specified assessment years, subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; funds may be invested only in forms or modes specified by law (excluding certain voluntary contributions held in kind); and the notification does not cover business profits unless the business is incidental to the trust's objects and separate books are maintained.

Tax exemption recognition for institute confirmed, subject to exclusive application of income, specified investments, and business conditions.
Notification grants the Indian Institute of Public Administration recognition under section 10(23C)(iv) for assessment years 1998-99 to 2000-2001, subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to forms specified by the Act; exclude business income unless incidental and kept in separate books; and file income-tax returns regularly.

Tax exemption notification under section 10(23C)(iv) grants recognition subject to income application, investment, and business segregation conditions.
Notification under section 10(23C)(iv) recognizes the Centre for Advanced Strategic Studies, Pune for specified assessment years, conditioned on applying or accumulating income wholly and exclusively to its objects; restricting investments or deposits (except voluntary contributions held as jewellery, furniture, etc.) to modes specified in section 11(5); and excluding profits and gains of business unless incidental to objectives with separate books maintained.

Charitable trust recognition: exemption permitted subject to exclusive application of income and prescribed investment and business conditions.
Notification recognizes the Adult Training Centre (Trust) for the Blind, Ahmedabad for charitable exemption under section 10(23C)(iv) for specified assessment years, subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; funds must be invested only in the modes specified in section 11(5) except certain voluntary contributions retained as tangible items; and business income is excluded from the notification unless incidental to objectives and accounted for in separate books.

Charitable recognition under income tax granted subject to exclusive application of income and investment and accounting conditions.
Notification accords recognition under section 10(23C)(iv) to the Tagore Society for Rural Development, Calcutta for assessment years 1997-98 to 1999-2000, subject to conditions requiring application or accumulation of income wholly and exclusively to its objects, restrictions on investment or deposit forms except for specified voluntary contributions held as jewellery or furniture, and exclusion of business profits unless the business is incidental with separate books maintained for such activities.

Tax exemption under section 10(23C)(iv) conditioned on exclusive application of income and restricted investments and separate books for incidental business.
Notification designates the Society for Promotion of Waste Lands Development as eligible under section 10(23C)(iv) subject to conditions: income must be applied or accumulated exclusively for the society's objects; investments must conform to forms permitted by section 11(5) except certain voluntary contributions retained as jewellery or furniture; and business profits are excluded unless the business is incidental and maintained with separate books of account.

Tax exemption under section 10(23C)(v) subjects institution to strict application, investment and accounting conditions for income.
Notification designates Catholic Bishops' Conference of India, New Delhi as covered by section 10(23C)(v) for specified assessment years, conditional on applying or accumulating income wholly and exclusively for its objects; restricting investments and deposits to modes specified in section 11(5) (excluding certain voluntary contributions retained in tangible form); and excluding business income unless incidental to objectives with separate accounting.

Infrastructure facility designation: ICDs and CFSs qualify under tax provision when Customs Act notification exists.
Notification designates Inland Container Depots (ICD) and Container Freight Stations (CFS) as an infrastructure facility for income tax purposes under the explanatory clause of the relevant provision, provided the place is notified as an ICD or CFS under the Customs Act; the designation is issued by the tax authority by administrative notification.

Infrastructure facility recognition for ICDs and CFSs confers income tax classification where customs notification exists.
Recognition that infrastructure facility status extends to Inland Container Depot (ICD) and Container Freight Station (CFS) for income tax purposes, conditioned on those places being formally notified as Inland Container Depots including Container Freight Stations under the Customs Act, thereby qualifying such notified facilities for the tax treatment applicable to infrastructure facilities under the Income tax framework.

Tax exemption notification under section 10(23C)(v) grants Basava Samithi Bangalore conditional income-tax recognition for specified assessment years subject to compliance.
Notification recognises Basava Samithi, Bangalore under clause (v) of clause (23C) of section 10 subject to conditions: income must be applied or accumulated solely for the assessee's objects; funds (except voluntary contributions in kind) must be invested only in specified modes; and business income is excluded unless incidental to objectives and accounted for separately.

Tax exemption notification under section 10(23C)(iv) conditioned on exclusive application of income and limited investment modes.
Notification designates the National Association for the Blind, Mumbai as a notified institution under section 10(23C)(iv) for assessment years 1999-2000 to 2001-2002, subject to conditions: (i) income must be applied or accumulated wholly and exclusively for its objects; (ii) funds (except specified voluntary contributions held as physical items) may be invested or deposited only in the forms or modes specified in sub-section (5) of section 11; and (iii) the notification does not apply to business income unless the business is incidental to its objectives and kept in separate books.

Charitable status notification conditions tax exemption on exclusive application of income and specified investment and business restrictions.
Notification designates Rashtriya Gramin Vikas Nidhi, Guwahati as eligible under section 10(23C)(iv) for specified assessment years, conditional on applying or accumulating income wholly and exclusively to its objects, restricting investments to modes specified for charitable trusts except certain non-monetary voluntary contributions, and excluding business profits unless the business is incidental to objectives with separate accounting for such business.