Section 35AC deduction: increased project cost allows a higher allowable deduction, but excludes funds from corporate CSR provisions.
Notification increases the maximum project cost for the Asian Society of Continuing Medical Education, Chennai, as recognised for deduction purposes following the National Committee's recommendation, substituting the earlier notified cost with the revised higher amount; it also specifies that deduction relief does not apply to funds received under corporate social responsibility provisions and associated rules.

Section 35AC deduction: project cost increased and Schedule VII CSR contributions are excluded from the exemption.
The notification amends the original project notification to substitute the previously notified maximum project cost with an enhanced sanctioned amount for the hospital project carried out by the specified trust, thereby increasing the allowable cost for deduction under the income tax provision; it also specifies that the exemption will not apply to funds received under Schedule VII of the Companies Act and the Companies CSR rules.

Section 35AC deduction extended for Integrated Rural Development Project; area broadened, project cap increased, CSR funds excluded.
Amendment to the section 35AC notification extends the Integrated Rural Development Project by Jankidevi Bajaj Gram Vikas Sanstha for three financial years from 2016-17, expands its area of work to all states of the Union, and increases the maximum project cost allowed for deduction. The National Committee recommended the changes based on project execution and projected enhancements. The exemption under section 35AC is expressly made inapplicable to funds received under Schedule VII of section 135 of the Companies Act and the Companies (CSR) Rules, 2014.

Scientific Research Association approval imposes audit and accounting conditions, with failure to comply risking withdrawal of approval.
Approval is granted to ONGC Energy Centre Trust as a Scientific Research Association subject to conditions: the sole objective must be scientific research carried out by the organization itself; it must maintain separate books of account for research receipts and expenditures, obtain an audit by a qualified accountant and furnish the audit report by the return filing due date; and it must maintain a certified separate statement of donations received and amounts applied to scientific research in social science to accompany the audit report.

Approval as Scientific Research Association subject to mandatory separate accounts, audit report and donation statement compliance.
Central Power Research Institute Bengaluru is approved as a Scientific Research Association under clause (ii) of sub section (1) of section 35, subject to conditions: sole objective of undertaking scientific research, carrying out research itself, maintaining separate books of accounts for research receipts and expenditures, having those books audited by a qualified accountant and furnishing the audit report by the income tax return due date, and maintaining a certified statement of donations and amounts applied for scientific and social science research.

Electronic Verification Code verifies identity for e-filed appeals, creating unique PAN/TAN-linked validation with limited-time usability.
EVC procedure requires the Principal Director General/Director General (Systems), under CBDT delegation, to specify generation, validation, data structure, storage, security, archival and retrieval standards for Electronic Verification Codes used to verify the identity of the Verifier for e-filed Form No. 35. EVCs are unique to an Assessee-PAN or Assessee-TAN, non-transferable, stored with verification details, valid for a limited period, and may be generated multiple times by various modes; procedures align with specified prior Notifications and may be modified by the delegated authorities.

Reporting financial institutions must register, obtain ITDREIN and file Form 61B electronically using digital signatures.
Notification requires reporting financial institutions to register on the Income Tax e filing portal, obtain a unique ITDREIN per reporting entity category, register designated director and principal officer, and submit the Statement of Reportable Account in Form 61B (or a nil statement) via secure electronic transmission in the prescribed XML schema. Filings must be submitted using the designated director's Digital Signature Certificate and comply with validation, security, archival and retrieval procedures specified by the Principal Director General (Systems).

Tax exemption notification for state electricity regulatory commission defines specified income categories and applicable compliance conditions.
Notification designates the Sikkim State Electricity Regulatory Commission as entitled to exemption for specified income comprising grants and aid from government, petition fees, licence fees and interest on investments or deposits, subject to conditions that the Commission not engage in commercial activity, that activities and nature of the specified income remain unchanged, and that returns be filed as prescribed under section 139(4C). Applicable for financial years 2015-2016 to 2019-2020.

Specified income exemption for a pollution control board clarifies taxable treatment of regulatory and non commercial environmental fees.
The Central Government notifies the West Bengal Pollution Control Board so certain categories of receipts are treated as specified income, including consent and analysis fees, authorisation and public hearing fees, cess reimbursements, scheme reimbursements, sale of non profit books, RTI and training fees, interest on deposits and loans, pollution costs and miscellaneous non profit receipts. Conditions: no commercial activity, unchanged nature of activities and income, and prescribed return filing. Applicability: financial years 2015-2016 to 2019-2020.

Income tax (9th Amendment) Rules, 2016 amend Rule 12 and update the official list of ITR forms for filing.
The Income tax (9th Amendment) Rules, 2016 amend Rule 12 of the Income tax Rules, 1962 to insert an additional sub section cross reference, update year references, and extend a clause to include a firm (other than an LLP) alongside Hindu undivided families; Appendix II is revised to substitute the list of prescribed ITR forms. The rules are titled the Income tax (9th Amendment) Rules, 2016 and commence from the first day of the next financial year.

Exemption under Section 35AC extended for educational upliftment project for further term; CSR-sourced funds excluded from benefit.
The notification designates the "Upliftment of ST students through quality education" project by Chil Chil Asian Mission Society as an eligible project for income-tax exemption and extends that designation for a further three years without changing the approved project cost, commencing with the financial year 2014-15; no certificate will be issued for the already lapsed first year. The extension follows the National Committee's recommendation that the project is properly executed, and the exemption expressly excludes funds received under Schedule VII of the Companies Act and the Companies (CSR) Rules.

Eligible project recognition under Section 35AC extended for three years for tribal and backward class welfare programme.
The Central Government notified continuation of the "Tribal and backward class Welfare programme" by Bharat Sevashram Sangha as an eligible project under Section 35AC, following the National Committee's recommendation that the project is being executed properly; the extension is granted for three further financial years beginning 2015-16 without change to the approved project cost, pursuant to powers under the Act and rule 11M procedures.

Extension of Section 35AC designation: vocational training center remains eligible while CSR funds are excluded from the exemption.
The notification extends the designation of the Santosh Mahesh Bagroida Vocational Training Center as an eligible project under Section 35AC for a further three-year period without change to the approved cost, based on the National Committee's recommendation that the project is being properly executed, and clarifies that funds received under Schedule VII of Section 135 of the Companies Act and the Companies (CSR) Rules are excluded from the Section 35AC exemption.

Section 35AC exemption extended for Basavanagudi International Standard Swimming Pool project; CSR Schedule VII funds excluded.
Section 35AC exemption extended to the International Standard Swimming Pool project by Basavanagudi Aquatic Centre for a further three years commencing FY 2015 16 at the same approved cost of Rs. 2.67 crore following a National Committee recommendation; exemption does not apply to funds received under Schedule VII of the Companies Act and the Companies (CSR) Rules, 2014.

Section 35AC exemption extended for shorthand training project, with corporate CSR funds expressly excluded.
The project "Type, Shorthand training" run by Sarvodaya Vikas Samiti is notified as an eligible project under Section 35AC for a further three-year period commencing 2015-16 at the previously approved cost following the National Committee's recommendation; however, the exemption under Section 35AC does not apply to funds received under Schedule VII of the Companies Act and the Companies (CSR) Rules.

Section 35AC exemption extended for a specified charitable hospital project while excluding corporate social responsibility funds.
The Central Government re notifies the construction of an 80 bed general hospital at Talab Tillo Road, Jammu by BEE ENN Charitable Trust as an eligible project under Section 35AC for a further three year period commencing 2015 16 without change to the approved cost, following the National Committee's recommendation that the project is being executed properly. The notification clarifies that the Section 35AC exemption does not apply to funds received under Schedule VII of Section 135 of the Companies Act and the Companies (CSR) Rules, 2014.

Exemption under section 35AC extended for Noida Lok Manch projects; CSR funds excluded from exemption for a further period.
Notification extends the exemption under section 35AC of the Income tax Act to the Noida Lok Manch projects (Noida Public Library and three Sanskar Kendra Schools) for a further three year period beginning 2015-16, on the recommendation of the National Committee, with approved project costs unchanged. The exemption explicitly does not apply to funds received under corporate social responsibility obligations under the Companies Act and associated CSR rules.

Section 35AC eligibility extended for land and building project; CSR funds excluded from exemption under Companies Act
The Central Government extends designation of the "Land and Building project" by Om Creations Trust as an eligible project under the Explanation to Section 35AC for a further three-year period commencing 2015-16, on recommendation of the National Committee and without change to the approved project cost. The notification clarifies that the Section 35AC exemption does not apply to funds received under Schedule VII of Section 135 of the Companies Act and the Companies (CSR) Rules, 2014.

Tax exemption eligibility extended for a notified charitable school project, with CSR-sourced funds expressly excluded.
The project "Expansion & running of school ORPHAN student" by The Vanvasi Yuva Sangthan, Panchmahal, Gujarat, is specified as an eligible project for tax deduction for a further three-year period commencing with financial year 2015 16 through 2017 18 without change to the approved cost, and the exemption does not apply to funds received under the Companies Act corporate social responsibility framework.

Section 35AC project eligibility extended for a further period; exemption excludes funds under CSR Schedule VII.
Extension of eligibility under Section 35AC is granted for the project "Running of existing facilities" by Dutt Samajik Seva Trust at the same approved cost, based on the National Committee's recommendation under rule 11M; the exemption continues for qualifying expenditure but expressly excludes funds received under Schedule VII of Section 135 of the Companies Act and the Companies (CSR) Rules 2014.