Section 35AC exemption extended for specified hospital construction project, maintaining eligibility after committee recommendation and unchanged approved cost.
Central Government extends income-tax exemption under section 35AC by specifying the hospital extension and equipment/ambulance project carried out by Nandlal Mulji Bhuta Medical Foundation at Sihor, Gujarat, as an eligible project for a further three years beginning from financial year 2004-2005, following the National Committee's recommendation and without change in the approved project cost.

Exemption under section 35AC: eligible project status for Shree Navkar Sarvar Kendra extended for three more years.
Central Government under section 35AC specifies the Running of Shree Navkar Sarvar Kendra and Purchase of vehicle at Ahmedabad as an eligible project for a further three years from financial year 2004-2005, without change in the approved cost, following a recommendation by the National Committee for Promotion of Social and Economic Welfare under the Income-tax Rules, 1962.

Exemption under section 35AC: specified eye-hospital project extended and cost ceiling amended to include a corpus fund.
Central Government re-specifies the equipment-and-vehicle scheme for running an eye hospital/camps at Bharatpur carried out by Friendship Foundation Trust as an eligible project under the Explanation to section 35AC for a further three years commencing from the financial year 2004-2005, and amends the original notification's table to substitute the prior maximum allowable project cost with a revised amount that includes an added corpus fund component as the new ceiling for deductions under section 35AC.

Exemption under section 35AC: specified Banwasi Seva Ashram projects extended as eligible schemes for a further three-year period.
Central Government specified that certain social welfare projects undertaken by Banwasi Seva Ashram are eligible for tax exemption under the Income-tax Act provision for specified projects, extending eligibility for a further three-year period from financial year 2004-2005; the projects include a rural mission, women and children centres in tribal villages, and a hostel-cum-training centre for disadvantaged students, and the extension was made on the National Committee's recommendation with no change to the approved project cost.

Tax exemption under section 35AC extended for a specified hospital project, renewing its eligible status for three years.
Central Government specifies the project for land, construction, equipment and running of M.D. Patel Sarvoday Eye/Orthopaedic Hospital by Adhyatmik Antarik Mandal as an eligible project for tax exemption under section 35AC, without change in the approved cost, for a further three-year period commencing from the financial year 2003-2004 following recommendation by the National Committee for Promotion of Social and Economic Welfare.

Exemption under section 35AC extends eligibility of K.J. Mehta T.B. Hospital renovation project for a further three year period.
The Central Government specifies the renovation and updating project of the 747 bedded K.J. Mehta T.B. Hospital, including additions, alterations, roads, furnishing/replacement of old furniture, construction of new staff quarters, equipment procurement and 75 T.B. diagnostic camps, as an eligible scheme for tax exemption under section 35AC for a further three years commencing with the financial year 2003-2004, without change in the approved cost, following a recommendation by the National Committee as to proper execution.

Exemption under section 35AC extended for Eye Care Programme, confirming continued eligibility of Lok Kalyan Samiti for three years.
Exemption under section 35AC is extended by government notification to re-specify the Eye Care Programme in the National Capital Region, Delhi, carried out by Lok Kalyan Samiti, as an eligible project for a further three-year period commencing with financial year 2004-2005, on the recommendation of the National Committee and without change to the approved cost.

Exemption under section 35AC: specified ambulance and medicines project renewed as eligible for a further period.
The Central Government, acting under sub section (1) read with clause (b) of the Explanation to section 35AC, specifies the ambulance and medicines project for B.M.B. Sarvajanik Hospital by Shree Veda-Govindpura Sarvajanik Davakhanu as an eligible project for income tax exemption for a further period without change in the approved cost, following a recommendation by the National Committee under rule 11M that the project is being properly executed.

Exemption under section 35AC extended for a trust's social welfare and environment awareness project, enabling continued tax-deductible support.
Exemption under section 35AC is specified for the Light and Life Academy project carried out by Iqbal Mohamed Trust for a further two-year period beginning in the financial year 2003-2004; the specification continues eligibility for construction, purchase of equipment, books, furniture/fixtures, vehicles and operation of the Academy as a Social Welfare and Environment Awareness Project without any change in the approved cost following the National Committee's recommendation.

Exemption for specified charitable hospital project extended, preserving eligibility after government notification following committee recommendation.
Central Government specifies continuation of tax exemption eligibility for the project of maintenance for P.H. Bhagwati Sarbajanik Hospital at Jasalpur carried out by Jasalpur Arogya Mandal as an eligible project or scheme, without change in the approved cost, for a further three-year period commencing with the financial year 2004-2005, following the National Committee's recommendation that the project is being executed properly.

Exemption under section 35AC: World Memorial Fund TB mobile teams project specified as eligible and extended for a three-year period.
The World Memorial Fund T.B. Project, run by The Memorial Fund for Disaster Relief India and comprising four mobile teams in Sikkim, Himachal Pradesh, Surat and Delhi, is specified as an eligible project under the Income-tax Act for donor deduction purposes for a further three years beginning with financial year 2004-2005. The extension follows prior specifications and extensions, and a recommendation by the National Committee for Promotion of Social and Economic Welfare; the Central Government issues the specification without change to the approved cost.

Exemption under section 35AC extended for a specified skill training entrepreneurship project benefiting poor drop outs and youth.
The Central Government, exercising powers under sub section (1) read with clause (b) of the Explanation to section 35AC, specifies the Skill training with entrepreneurship project for poor drop-outs carried out by Don Bosco Self Employment Research Institute, without change in approved cost, as an eligible project for a further period of three years commencing from the financial year 2004 2005 following recommendation by the National Committee under rule 11M of the Income tax Rules, 1962.

Tax-exemption specification extends eligibility of free cancer treatment and food project for an additional three-year period.
The Central Government specifies the Cancer Institute (WIA) Trust's scheme of providing free food and anti-cancer drugs in general wards as an eligible project for tax-deduction purposes, continuing prior notifications and confirming no change to the approved corpus cost; this follows the National Committee's recommendation and extends the scheme's eligibility for a further three years commencing with financial year 2004-2005.

Exemption under section 35AC extended for Maharaja Agrasen Hospital project, reaffirming eligibility and approved cost unchanged.
The Central Government specifies the Maharaja Agrasen Hospital construction project as an eligible project under the Income-tax Act exemption for a further three years commencing FY2004-2005, acting on the National Committee's recommendation and exercising powers under the Act; the extension is granted without any change to the approved cost and follows prior specifications and extensions.

Tax exemption under section 35AC: specified project for free polio operations and prosthetic training extended period.
The Central Government specifies, under sub section (1) read with clause (b) of the Explanation to section 35AC of the Income tax Act, the project carried out by Smt Parsanben Narandas Ramji Shah (Talajawala) Society-comprising free polio operations with provision of artificial aids and appliances and construction of a Training Centre for Prosthetic and Orthotic Technician training-at the approved costs, as an eligible project for a further three year period commencing with the financial year 2004 2005 following the National Committee's recommendation.

Exemption under section 35AC: specified hospital project's eligibility extended following administrative recommendation and notification.
The Central Government specifies continuation of tax relief for the Indian Medical Centre's 100 bed hospital project at Perumalpuram as an eligible project or scheme, following recommendation by the National Committee for Promotion of Social and Economic Welfare; the specification extends the project's eligible status for three years beginning in the financial year 2004-2005 without changing the approved project cost, noting the project is likely to extend beyond eight years.

Tax exemption for specified HUDCO tax-free bonds confirmed, subject to holder registration of name and holding with issuer.
Central Government specifies "5.15% Housing and Urban Development Corporation Limited Taxfree Bonds Series XXXIV" as exempt under clause (15)(iv)(h) of Section 10 of the Income tax Act; the issue is described by aggregate amount, face value, interest rate, ten year tenor, distinctive numbers 001-500 and issuance in 2003-04 by Housing and Urban Development Corporation Limited. The exemption is subject to the condition that the holder registers his or her name and holding with the Corporation.

Tax free bonds specified for HUDCO issuances confer exemption under Section 10(15)(iv)(h) subject to holder registration.
The Central Government specifies HUDCO bond series issued in 2002-2003 as qualifying for exemption under clause (15)(iv)(h) of Section 10, setting allotment dates, ten-year redemption, interest rates, aggregate amounts, distinctive serial numbers and face value per bond; the exemption is available only if the bondholder registers name and holding with HUDCO.

Presence threshold for source-state taxation adjusted to aggregate days in the relevant previous or calendar year, modifying treaty application.
Amendment replaces clause (b) of paragraph 1 of Article 15 to treat a recipient as present in the other State when present for an aggregate period exceeding one hundred and eighty-three days in the relevant previous year (India) or calendar year (Philippines). The change was agreed by the competent authorities and takes effect from publication of the notification in the Official Gazette, enacted under the Central Government's powers under the income-tax statute.

Tax exemption approval renewed for infrastructure BOT project, subject to concession agreement compliance and audit obligations.
Renewal of approval has been granted to M/s GMR Tuni Anakapalli Expressways Pvt. Ltd. for an infrastructure BOT project for the concession period specified in the concession agreement, conditional on conformity with the income tax exemption provisions and rules. The approval is subject to carrying on the eligible business, maintaining and auditing books of account, furnishing prescribed audit reports, and developing, operating and maintaining the infrastructure facility as required; the Central Government may withdraw approval for failure on these grounds.