Tax exemption notification for a temple trust confirmed subject to exclusive application of income, permitted investments, and compliance.
The Central Government notifies Sree Padmanabhaswamy Temple trust as entitled to tax-exempt status for specified assessment years subject to conditions: income must be applied or accumulated solely for its objects; investments and deposits are restricted to legally permitted forms (excluding voluntary contributions held as jewellery or furniture); business income is excluded unless incidental with separate books; regular income-tax returns must be filed; and on dissolution surplus assets must go to a similar charitable organisation.

Tax exemption under section 10(23C): notification grants Maratha Mandir relief subject to prescribed compliance conditions.
Notification under section 10(23C) notifies Maratha Mandir, Mumbai as eligible for the exemption for assessment years 1999-2000 to 2001-2002, conditional on applying income wholly to its objects, restricting investments to modes in section 11(5) (except specified voluntary contributions), excluding business income unless incidental and separately accounted, regular filing of returns, and on dissolution transferring surplus and assets to a like charitable organization.

Tax exemption notification: organisation granted charitable status subject to income application, permitted investments, and compliance requirements.
Notification grants tax exempt status under Section 10(23C) to the Tamil Nadu Trade Promotion Organisation, Chennai, for assessment years 2001 2002 to 2003 2004, conditioned on applying income wholly to its objects or accumulating for that purpose; investing funds only in permitted modes (excluding certain tangible voluntary contributions); treating business income as non exempt unless incidental and separately accounted; regular filing of income tax returns; and on dissolution transferring surplus and assets to a charitable organisation with similar objectives.

Exemption under section 10(23C)(iv) granted to seed certification agency, subject to investment, accounting and filing conditions.
Exemption under section 10(23C)(iv) notifies the Andhra Pradesh State Seed Certification Agency, Hyderabad as eligible for tax exemption for assessment years 1992-93 to 1994-95, conditional on applying income wholly to its objects, restricting investments to forms permitted by Section 11(5), treating business income as exempt only if incidental with separate books, filing income tax returns regularly, and transferring surplus and assets on dissolution to a charitable organization with similar objectives.

Tax exemption for charitable institution: recognition granted with conditions on use of income, investment modes, business and dissolution.
Notification grants Tax exemption to Bhartiya Adim Jati Sewak Sangh, New Delhi for assessment years 2002-2003 to 2004-2005 subject to conditions: apply income wholly and exclusively to its objects; invest or deposit funds only in forms permitted by Section 11(5) (excluding certain voluntary contributions held in tangible forms); exclude business income unless incidental and separately accounted; regularly file income tax returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption notification for charitable institution sets conditions for income application, investment, business, returns, and dissolution.
Notification designates The Indo-Japan Centre, Chennai as a notified charitable institution for assessment years 1998-99 to 2000-01 subject to conditions: income must be applied or accumulated solely for its objects; investments must be in forms permitted under Section 11(5) (except specified voluntary contributions); business income is excluded unless incidental with separate accounts; regular filing of income-tax returns is required; and on dissolution surplus assets must transfer to a similar charitable organisation.

Tax exemption under section 10(23C) granted to a charitable institution subject to operational, investment and reporting conditions.
Notification designates Shri Ahobila Math Sanukrita Vidya Abhivardhini Sabha, Chennai for charitable institution exemption for specified assessment years on conditions that income be applied exclusively to its objects; investments and deposits be confined to permitted forms; business income qualify only if incidental with separate books; returns be filed regularly; and on dissolution surplus and assets be transferred to a similar charitable organisation.

Tax exemption notification for a trade council conditioned on exclusive application of income and strict compliance requirements.
Notification grants tax exemption under section 10(23C) to the Council for Leather Exports, Chennai for specified assessment years on conditions: income must be applied or accumulated solely for its objects; investments restricted to modes permitted by the Act (except voluntary contributions held as jewellery or furniture); business income excluded unless incidental and maintained in separate books; regular filing of income-tax returns is required; and on dissolution surplus/assets must transfer to a charitable organisation with similar objectives.

Tax exemption recognition for Bar Council of India confirmed subject to charitable use, permitted investments and compliance conditions.
Notification designates The Bar Council of India as eligible for tax exemption under sub clause (iv) of clause (23C) of section 10 for assessment years 1997-1998 to 1999-2000, subject to conditions: apply income wholly and exclusively to its objects; restrict investments to modes permitted under Section 11(5) (except certain voluntary contributions); exclude business income unless incidental and separately accounted; regularly file income tax returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption approval granted subject to maintaining eligible business operations and audited accounts or face withdrawal.
Approval under section 10(23G) is granted to M/s Energy Development Company Ltd for a 9 MW Mini Hydro Electric Project effective AY 2004-2005, subject to compliance with section 10(23G) and rule 2E, maintenance of books of account, obtaining an accountant's audit of those accounts, and furnishing the required audit report; approval may be withdrawn if the undertaking ceases the eligible business or fails the accounting or reporting requirements.

Tax exemption under section 10(23C) subject to conditions on application of income, investments, business and dissolution.
Notification grants tax-exempt charitable status to Sadr Anjuman Ahmadiyya Qudian for specified assessment years, conditioned on applying or accumulating income exclusively for its objects, investing funds only in legally permitted modes (excluding voluntary in-kind contributions), treating business income as non-exempt unless incidental and separately accounted, regularly filing income-tax returns, and transferring surplus assets on dissolution to a charitable organisation with similar objectives.

Tax exemption under section 10(23C): trust notified subject to application of income, permitted investments, separate business accounts, and returns.
Notification under section 10(23C) notifies Shri Sachiya Mata Trust as a charitable institution for assessment year 2001-2002, conditional on application or accumulation of income wholly for its objects; investment or deposit of funds only in modes permitted by the statute (except certain voluntary contributions kept as jewellery or furniture); exclusion of business income unless incidental and separately accounted; regular filing of income-tax returns; and transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.

Appointment of Central Excise Intelligence officers as Central Excise officers extends nationwide enforcement powers under service tax law.
Appointment of Central Excise Intelligence officers as Central Excise officers equips specified Intelligence ranks with the powers and nationwide jurisdiction of corresponding Central Excise officers under the Finance Act and Service Tax Rules, matching each Intelligence designation to an equivalent Central Excise rank for administration and enforcement of taxable services.

Delegation of Central Excise powers grants service tax enforcement authority to CE (Intelligence) officers across India.
Notification appoints Central Excise Intelligence officers as Central Excise Officers for service tax, vesting them with nationwide powers equivalent to Central Excise officers of corresponding ranks under the Central Excise Act, the Finance Act and the Service Tax Rules, and lists specific Intelligence designations mapped to equivalent Central Excise ranks.

Fit and proper person criteria govern registration and conduct of stock brokers and sub-brokers under securities law.
Criteria for determining a fit and proper person set standards for registration, eligibility, and conduct of stock brokers and sub-brokers, enabling regulatory assessment of integrity, competence, and financial soundness and permitting administrative measures where prescribed standards are not met.

Tax-exempt notification under section 10(23C) limits status to operational, investment, filing and dissolution compliance.
Notification under section 10(23C) recognises Shri Sachiya Mata Trust as eligible for the sub-clause (v) tax-exemption category for assessment years 1998-1999 to 2000-2001, conditioned on exclusive application or accumulation of income to its objects; adherence to investment modes specified in Section 11(5) (except certain voluntary contributions held as jewellery or furniture); maintenance of separate accounts for any incidental business; regular filing of income-tax returns; and transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.

Tax exemption recognition under section 10(23C) granted to a trust subject to income use, investment, business and dissolution conditions.
Recognition under section 10(23C) is extended to Shri Sachiya Mata Trust for assessment years 1995-1996 to 1997-1998 provided the trust applies or accumulates its income wholly and exclusively for its objects, confines investments and deposits to permitted modes (with limited treatment for voluntary contributions in kind), treats business income as excluded unless incidental with separate books, files income-tax returns regularly, and transfers surplus and assets on dissolution to a charitable organisation with similar objectives.

Section 10(23C) exemption for a charitable trust subject to application, investment, business, return and dissolution conditions.
Notification under section 10(23C) recognises Shri Sachiya Mata Trust as entitled to the specified exemption for assessment years 1992-1993 to 1994-1995, on conditions that the trust apply or accumulate income solely for its objects; limit investments to modes permitted under Section 11(5) (except certain retained voluntary contributions); treat business income as exempt only if incidental and separately accounted; file regular returns; and transfer surplus and assets on dissolution to a similarly constituted charitable organisation.

Specified officer designation under Section 138: Director of Serious Fraud Investigation Office recognised as the specified authority for investigation powers.
The Central Government, by Notification No. 76 of 2004 dated 10 03 2004, designates the Director of the Serious Fraud Investigation Office, Department of Company Affairs, Ministry of Finance, New Delhi, as the specified officer under the Income Tax Act provision concerning investigatory authority; a subsequent correction by Notification No. 134 of 2004 amends the office's nomenclature to "Serious Fraud Investigation Office."

Tax exemption under section 10(23C)(v) granted to a charitable institution subject to restrictions on income application and investments.
The Central Government notifies the Sri Jagadguru Murugharajendra Bruhanmutt, Chitradurga under section 10(23C)(v) subject to conditions: apply income wholly to its objects; restrict investments to forms authorised by section 11(5) except certain tangible voluntary contributions; exclude business income unless incidental and separately accounted; file returns regularly; and, on dissolution, transfer surplus and assets to a charitable organisation with similar objectives.