Research institution tax approval requires annual scientific returns and audited research accounts submitted to tax and science authorities.
Approval is granted to Tuberculosis Research Centre as an Institution for purposes of clause (ii) of sub section (1) of section 35 read with Rule 6 for 1 April 2002 to 31 March 2005, subject to conditions: maintain separate books for research activities (noting this may not apply to entities already categorised as "Institution"); furnish annual scientific research return to the Secretary, Department of Scientific & Industrial Research by 31 May; and submit audited annual accounts and audited Income & Expenditure Account for research activities to the Director General of Income tax (Exemptions), the Secretary DSIR, and the Commissioner/Director of Income tax (Exemptions) by 31 October, while also filing the income tax return with the designated assessing officer. Renewal applications must be submitted in triplicate via the Commissioner/Director and three copies sent to the Secretary DSIR.

Research approval under section 35 requires institutions to maintain research accounts, file annual returns and submit audited research accounts.
Approval is granted to M/s Aspee Agricultural Research & Development Foundation under the research-expenditure approval regime, subject to conditions: maintain separate books of account for research activities (except Associations), file an annual return of scientific research activities with the Secretary, Department of Scientific & Industrial Research by 31 May each year, and submit audited annual accounts and an audited income & expenditure account for research activities to designated tax and research authorities by 31 October each year, in addition to filing the return of income.

Research expenditure approval under section 35 requires association status, annual DSIR return and audited account submissions.
Approval is granted to the Foundation as an Association for tax relief on scientific research subject to conditions: maintain separate books for research (unless exempted for Associations); furnish an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May; and submit copies of audited annual accounts and audited income & expenditure accounts for research activities to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income tax (Exemptions) by 31 October, in addition to the regular income tax return.

Research approval under section 35: institution approved with reporting, audit requirements and annual filing deadlines enforced.
M/s Institute of Kidney Diseases & Research Centre is approved as an Institution under section 35 for 1.4.2001-31.3.2004, subject to maintaining separate books for research, furnishing an Annual Return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting copies of audited Annual Accounts and audited Income & Expenditure Account for research activities to specified tax and departmental authorities by 31 October each year, in addition to filing the return of income. The bookkeeping condition does not apply to entities categorised as Associations.

Tax exemption notification under section 10(23C) recognises charitable status subject to specified compliance and investment conditions.
Notification under section 10(23C)(v) recognises the Guru Gobind Singh Foundation, Chandigarh for tax-exempt status for the stated assessment years subject to conditions: exclusive application or accumulation of income to its objects; permitted forms of investment as under Section 11(5) (except specified voluntary contributions); exclusion of business income unless incidental and separately accounted; regular filing of returns under the Income-tax Act; and transfer of surplus and assets on dissolution to a like charitable organisation.

Tax exemption for charitable institutions granted subject to application of income, permitted investments, recordkeeping and dissolution rules.
Notification grants tax exemption to West Bengal Council for Child Welfare, Kolkata for assessment years 2003-2004 to 2005-2006 subject to conditions: apply or accumulate income exclusively to its objects; invest or hold funds only in permitted forms or investment modes consistent with statutory provisions; exemption excludes business profits unless incidental and separately accounted; regularly file income-tax returns; and on dissolution transfer surplus assets to a like charitable organisation.

Tax exemption notification requires exclusive application of fund income, permitted investments, separate business accounts and return filing.
The Chief Minister's Relief Fund, Mumbai is notified under section 10(23C) for assessment years 2002-2003 to 2004-2005 subject to conditions: apply or accumulate income exclusively for its objects; restrict investments to modes permitted by section 11(5) (except specified voluntary contributions in kind); exclude business income unless incidental and separately accounted for; file income-tax returns regularly; and on dissolution transfer surplus and assets to a charity with similar objectives.

Approval under section 10(23G) granted subject to compliance with rule 2E, books maintenance and audit requirements.
Approval is granted to M/s PPN Power Generating Company Limited under section 10(23G), read with rule 2E, effective for the assessment year 2002-03, for its Combined Cycle Gas Turbine power project at Pillaiperumalnallur, Tamil Nadu. The approval is conditional on compliance with section 10(23G) and rule 2E, and may be withdrawn if the enterprise ceases the eligible business, fails to maintain books and obtain an audit as required by sub rule (6) of rule 2E, or fails to furnish the requisite audit report.

Section 35AC eligibility extended for hospital project; project period extended and maximum project cost increased.
The Central Government, on the National Committee's recommendation and under the Explanation to section 35AC, specifies Karuna Setu Trust's hospital maintenance, equipment purchase and welfare scheme at Vadnagar, Mehsana District, Gujarat as an eligible project for a further three years beginning financial year 2004-2005, and amends the original notification by increasing the maximum allowable project cost to a revised total that expressly includes a corpus fund.

Section 35AC eligible project designation extended for high school construction after committee recommendation, preserving tax-benefit eligibility.
Specification under section 35AC designates the construction of a high school at Block No. 138/A, Village Dioli, Taluk Idar, District Sabarkantha, Gujarat, carried out by Shri Navchetan Education Trust, as an eligible project or scheme for income-tax exemption; following a committee recommendation that execution was satisfactory and that the project would extend beyond six years, the Central Government specified the scheme for a further three-year period commencing with the financial year 2002-2003.

Specification of eligible project under section 35AC extends tax-incentive eligibility for rural health services operated by a charity.
The Central Government specifies the project carried out by Thirumalai Charity Trust for construction, procurement of office equipment, medicines and vehicles, furnishing, training of volunteers and health workers, research, health camps and operation of rural health services in specified taluks of Vellore District as an eligible project or scheme under the Explanation to section 35AC, on the recommendation of the National Committee, for a further period commencing with the stated financial year.

Tax exemption eligibility under section 35AC extended for a hospital project, enabling continued preferential treatment for contributions.
The Central Government, exercising powers under section 35AC, specifies the Hospital and Research Centre project at Hojai by Haji Abdul Majid Memorial Public Trust as an eligible project or scheme for a further three years commencing from the financial year 2003 2004, following a recommendation by the National Committee for Promotion of Social and Economic Welfare that the project is being executed properly.

Exemption under section 35AC: eligible hospital maintenance project extended and maximum project cost amended.
Exemption under section 35AC: the Central Government specified the maintenance project of S.J. Patel Sarvajanik Hospital by Gramya Vikas Mandal as an eligible scheme and extended that specification for a further three year period beginning with financial year 2004-2005. The National Committee recommended continued specification after finding proper execution and an increase in the maximum allowable project cost; the Government amended the earlier notification to substitute the higher cost in the table at the relevant serial entry.

Exemption under section 35AC: primary health project reaffirmed as eligible, extending tax benefit eligibility for a further period.
The Central Government, under sub section (1) read with clause (b) of the Explanation to section 35AC, specifies the Primary Health Project at 30 Villages of Sundergarh District carried out by Dalmia Bharat Seva Trust as an eligible project for a further three year period commencing with the financial year 2003-2004, following a recommendation by the National Committee under sub rule (5) of rule 11M of the Income tax Rules, 1962, and noting prior notifications and an enhanced estimated project cost.

Tax exemption under Income tax framework: Sri Sathya Sai Gramin Jagriti Seva Sadan specified as eligible project for a further three year period.
Central Government specifies the Sri Sathya Sai Gramin Jagriti Seva Sadan rural welfare project, covering health care, education, sports, spiritual activities and vocational training at Village Darwa, Haryana, as an eligible project or scheme for tax exemption under the Income tax framework for a further three years commencing financial year 2004 2005, following prior notifications and a National Committee recommendation; the notification records an estimated cost allocation including corpus fund, recurring expenses and vehicle purchase.

Tax exemption under section 35AC extended, allowing continued eligibility for the rural development project deductions via notification.
The Central Government specifies continued eligibility for tax exemption under Section 35AC for the rural development project at Vinayapuram carried out by Anuvrat Gram Bharti Sansthan, extending its status as an eligible project for a further three-year period commencing from the financial year 2003-2004 at an estimated cost of sixty lakhs, following an administrative recommendation that the project is being properly executed.

Exemption under section 35AC: Central approval of institutions and projects with specified deductible costs and compliance conditions.
Section 35AC exemption approval: the Central Government approves specified institutions and their eligible projects, setting estimated project costs and maximum deductible portions under section 35AC, subject to time limits and conditions. Conditions include public notice of free benefits to economically weaker sections and annual Chartered Accountant certification that at least 50% of beneficiaries are from those sections and received full free benefits. One approval requires a resolution reserving freeship for at least half the beneficiaries; one proposed corpus was not approved.

Tax exemption approval requires institutional research accounting, annual scientific return, and audited accounts filed by specified deadlines.
Institutional approval under section 35(1)(iii) is granted subject to compliance: maintain separate research books (subject to a saving for entities categorized as "Institution"), file an annual research return to the designated scientific department by 31 May, and submit audited annual accounts and audited income & expenditure statements for exempt research to specified government recipients and the designated tax officer by 31 October; renewal applications should be filed in triplicate and copies sent to the scientific department.

Specification of vigilance officers designates Home Secretary cum Chief Vigilance Officer and SP/SSP cum Incharge Vigilance Cell for income tax purposes.
The Central Government, invoking sub clause (ii) of clause (a) of sub section (1) of Section 138 of the Income Tax Act, specifies the Home Secretary cum Chief Vigilance Officer and the Superintendent of Police or Senior Superintendent of Police cum Incharge Vigilance Cell, Chandigarh Administration, as the officers to perform the vigilance functions contemplated by that sub clause.

Tax exemption notification for Institute for Financial Management and Research with conditions on income application, investments, business, and dissolution.
Notification grants tax-exempt status to the Institute for Financial Management and Research, Chennai for specified assessment years subject to conditions: apply or accumulate income exclusively for its objects; restrict investments to permitted modes (with limited exceptions for voluntary contributions held as movable articles); exclude business income unless incidental and separately accounted; file returns of income as required by law; and transfer surplus assets on dissolution to a charitable organisation with similar objectives.