Section 35AC notification amendment substitutes charitable project entries, altering eligible project descriptions and beneficiary details.
Amendment under Section 35AC substitutes the Kheda District land development and construction project by the Kheda branch of the National Association for the Blind with a Rehabilitation project for the blind across all talukas of Mehsana District carried out by the Mehsana District branch, and makes corresponding substitutions in both the notification's enumerated list and its descriptive scheme provision.

Tax exemption for income received on behalf of Technology Development Board subject to specified application, investment, business and audit conditions.
Any income received by any person on behalf of the Technology Development Board is excluded from that person's total income under Section 10(23C)(iv), provided the Institution applies or accumulates its income solely for its objects (with limited accumulation), confines investments to modes permitted under section 11(5), treats business income as taxable unless incidental with separate books, files regular returns, transfers surplus on dissolution to like-minded bodies, and furnishes a prescribed audit report with its return.

Approval under Section 35(1)(ii) for research institutions requires use of donations for scientific research and strict audit reporting.
Approval under Section 35(1)(ii) was granted to the Regional Cancer Centre as an other institution partly engaged in research, subject to conditions: payments must be used for scientific research; research conducted by faculty or enrolled students; books of account maintained and audited with the audit report filed by the income-tax return due date; and a separate auditor-certified statement of donations and amounts applied for research must accompany the audit report.

Income exemption for St. John Ambulance receipts applies where institution meets specified compliance, reporting and audit conditions.
Any income received by any person on behalf of St. John Ambulance is exempt under Section 10(23C)(iv) subject to conditions: income must be applied or properly accumulated for institutional objects with limited accumulation; investments restricted to forms specified in section 11(5); business income exempt only if incidental with separate books; regular filing of returns; audited accounts and prescribed audit report; on dissolution surplus and assets to a similar organization. The notification applies to recipients of such income from Assessment Year 2004-05 and is liable to rescission for noncompliance.

Charitable income exemption for trust-related receipts, subject to application restrictions, investment limits, audit and filing obligations.
Any income received by any person on behalf of Shree Somnath Trust is exempt under Section 10(23C)(v) from inclusion in that person's total income, conditional on application or limited accumulation of income for the Institution's objects, restricted modes of investment, incidental business being separately accounted, regular filing of returns, transfer of surplus on dissolution to a similar organization, and submission of an accountant's audit report. The notification applies to recipients for assessment year 2004-05 onwards and may be rescinded if the Institution's activities are not genuine or not in compliance with the conditions.

Income-tax return categorisation prescribes specific ITR forms and mandated electronic filing methods for affected taxpayers.
Substitutes rule 12 to prescribe specific ITR forms for distinct taxpayer categories and income types (ITR 1 through ITR 8 and ITR V), exempts those forms from accompanying tax computations or supporting proofs, and sets permitted filing modes: paper, electronic with digital signature, electronic transmission with ITR V verification, and bar coded paper. It mandates electronic filing for entities subject to audit and companies, directs the Director General (Systems) to specify secure procedures and archival standards for electronic filing, and requires earlier years' returns to follow forms applicable to those years.

Approval under Section 35(1)(iii) conditions tax treatment of donations to research institutes subject to compliance and audit.
Approval under Section 35(1)(iii) recognises Deen Dayal Research Institute as eligible for tax treatment of donations as an "other Institution" partly engaged in research from 1-4-2006, subject to utilisation of sums for social sciences research, research conducted by faculty or students, maintenance of books and audit by a defined accountant with timely submission of the audit report to the tax authority, and a separate auditor-certified statement of donations and amounts applied for research.

Approval under Section 35(1)(ii) enables tax-linked donations to approved research institutes subject to audit and reporting conditions.
Deen Dayal Research Institute has been approved under Section 35(1)(ii) as an 'other Institution' partly engaged in scientific research from 1-4-2006, subject to conditions: receipts must be used for scientific research; research conducted through faculty or enrolled students; books of account maintained and audited by a qualified accountant with the audit report furnished by the income-tax return due date; and a separate auditor-certified statement of donations and amounts applied to research must be maintained. Approval may be withdrawn for non-compliance or cessation of genuine research.

Approval under Section 35(1)(ii) permits donations to an approved research institution subject to audit and use conditions.
Approval under Section 35(1)(ii) is granted to Muljibhai Patel Society as an 'other Institution' partly engaged in scientific research from 1-4-2006, conditioned on application of funds to scientific research, research being carried out by faculty or enrolled students, maintenance of books audited by a qualified accountant with the auditor's report furnished by the income-tax return due date, and a separately certified statement of donations and amounts applied to research.

Research institution approval under Section 35(1)(ii) enables tax-deduction eligibility subject to audit and utilisation conditions.
Approval is granted to Vivekananda Institute of Biotechnology for purposes of Section 35(1)(ii), read with Rules 5C and 5E, effective 1 April 2005, as an other Institution partly engaged in research, subject to conditions that payments be utilised for scientific research; research be conducted by faculty or enrolled students; books of account be maintained and audited with the audit report furnished by the return due date; and a separate, auditor-certified statement of donations received and amounts applied for research accompany the audit report.

Research institution approval enables tax-deduction eligibility when donations fund scientific research and audit requirements are met.
Approval is granted to All India Institute of Medical Sciences, New Delhi as an approved institution for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, read with specified Rules, effective from 1-4-2000, in the category of 'other Institution' partly engaged in research. Conditions: sums must be used for scientific research; research conducted by faculty or enrolled students; maintain books of account and obtain statutory audit and furnish the audit report by the income-tax return due date; and maintain and furnish an auditor-certified statement of donations received and amounts applied for research.

Industrial park notification: tax benefits contingent on meeting infrastructure thresholds, minimum units, approvals and compliance.
Notification under Section 80-IA(4)(iii) designates the Rajasthan State Industrial Development & Investment Corporation Limited's project at Boranada-III Phase as an industrial park, specifying park area, allocable percentages for industrial and commercial use, minimum 190 industrial units, proposed investments, and a commencement date. It requires minimum infrastructure expenditure (50% of project cost or 60% where built-up industrial space is provided), defines qualifying infrastructure, limits any single unit to 50% of allocable industrial area, conditions tax benefits on the presence of the minimum units, mandates continued operation by the notifier, prescribes transfer intimation procedures, and states grounds for invalidation and withdrawal for nondisclosure or noncompliance.

Industrial park designation: tax incentives under section 80-IA subject to specified infrastructure, unit and compliance conditions.
Central Government notifies M/s. Rajasthan State Industrial Development & Investment Corporation Limited's Agro Food Park, Ranpur, as an industrial park under clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms specifying location, area, allocable industrial and commercial proportions, minimum unit count, investment and commencement details, minimum infrastructure expenditure thresholds and definition, limits on single-unit area occupation, mandatory approvals for foreign investment, conditions for availing tax benefits only after minimum units locate, operator continuity, transfer notification requirements, and invalidation or withdrawal for misinformation, nondisclosure, unapproved amendments, or non-compliance.

Industrial park notification enables specified tax benefits subject to compliance with prescribed infrastructure, unit and approval conditions.
Central Government notifies M/s. BSEL Infrastructure Realty Limited's undertaking in Navi Mumbai as an industrial park for tax incentives under clause (iii) of sub section (4) of the Income tax Act, subject to annexed terms. The annexure specifies location, area, permitted activities, allocable area percentages, minimum unit count, investment and commencement date. Conditions include minimum infrastructure expenditure thresholds, defined infrastructure components, limit on single unit occupation of allocable industrial area, need for regulatory and foreign investment approvals, operation during benefit period, and consequences for delayed commencement, misinformation, failure to disclose material facts, or unauthorized amendments.

Industrial park notification: tax benefits conditioned on infrastructure thresholds, minimum units, operator continuity and compliance obligations.
Notification under clause (iii) of sub-section (4) of section 80-IA notifies M/s. Rajasthan State Industrial Development & Investment Corporation Limited's project at IID Centre Mahuwa Road Hindaumcity as an industrial park for tax purposes, subject to conditions: specified area and allocable percentages, minimum number of units, and investment levels; minimum infrastructure expenditure thresholds (50% or 60% where built-up space is provided); defined common infrastructure components; prohibition on any single unit occupying more than fifty percent of allocable industrial area; requirement for statutory and foreign investment approvals; operator continuity; transfer intimation; and invalidation or withdrawal of approval for misrepresentation, nondisclosure, unauthorized project amendments, or noncompliance.

Industrial park recognition under tax benefit provision requires compliance for conditional tax incentives to apply.
The Central Government notifies M/s. Rajasthan State Industrial Development & Investment Corporation Limited's Bhilwara undertaking as an industrial park for clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms: specified area and allocable percentages, minimum 76 industrial units, minimum infrastructure expenditure thresholds (50% of project cost or 60% where built-up industrial space is provided), defined infrastructure components, unit occupancy limits, statutory approvals, and continued operation by the notifying undertaking. Benefits are conditional on meeting these requirements; delays, misinformation, undisclosed material facts, unauthorized amendments, transfers without intimation, or non-compliance may invalidate or lead to withdrawal of approval.

Industrial park designation conditions tax benefits subject to infrastructure, unit thresholds and operational compliance requirements.
Notification under section 80-IA(4)(iii) designates the industrial portion of M/s. Rajasthan State Industrial Development & Investment Corporation Limited's Growth Centre at Dholpur as an industrial park for tax benefit purposes, subject to specified conditions including area and unit thresholds, minimum infrastructure investment (50% or 60% where applicable), provision of common facilities, a fifty percent cap on single-unit occupancy, required statutory approvals, operational continuity by the notifying undertaking, and invalidation or withdrawal consequences for misinformation, delays, unapproved amendments, or non-compliance.

Industrial park notification secures tax-benefit eligibility subject to infrastructure, unit formation, and compliance conditions.
The Central Government notifies the industrial portion of the undertaking developed by M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an industrial park for the purposes of section 80-IA(4)(iii), making tax-benefit eligibility conditional on adherence to the Industrial Park Scheme and annexed terms. Conditions include prescribed allocable area proportions, a minimum number of independent industrial units physically located in the park, defined infrastructure components provided on commercial terms, minimum infrastructure expenditure thresholds, restrictions on single-unit occupancy, separate approvals for foreign investment, requirements for continuity of operation and procedures for transfer, with approval subject to withdrawal for non-compliance or misinformation.

Industrial park approval conditions tax benefit eligibility subject to infrastructure investment, minimum units, and compliance obligations.
Notification designates M/s. RGA Software Systems Private Limited's undertaking as an industrial park at Electronic City, Bangalore, subject to annexure conditions: specified allocable area split, minimum three industrial units, commencement date, and stated investments; infrastructure expenditure minima (fifty percent generally; sixty percent where built-up space is provided); cap on single-unit occupancy of allocable industrial area; requirement to obtain separate statutory approvals; tax benefits contingent on locating the minimum units and continued operation by the applicant; delays over one year require fresh approval; misrepresentation, nondisclosure, unapproved amendments, or duplicate location invalidate approval; transfers require joint intimation and agreement copy.

Tax incentive eligibility for industrial parks confirmed, conditioned on infrastructure thresholds, minimum units, and compliance requirements.
Central Government notifies the undertaking of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an industrial park under clause (iii) of sub-section (4) of section 80-IA, subject to annexure terms specifying location, area, allocable industrial and commercial proportions, minimum units (37), investment and infrastructure requirements, minimum infrastructure expenditure thresholds, a single-unit occupancy cap of fifty percent, separate regulatory approvals, operator continuity for benefit eligibility, notification requirements on transfer of operation, and invalidity/withdrawal consequences for misrepresentation, unapproved amendments or failure to comply.