Correction of Convention text: typographical and wording amendments to align the published treaty notification with intended language.
Corrigendum amends the printed Convention text by prescribing specific typographical, orthographic and punctuation corrections across designated pages and articles of the notification, replacing erroneous words, capitalisation, punctuation and cross references to align the Gazette publication with the intended wording of the Convention; the list identifies each change by page, article, paragraph and line and is issued with an official file reference and signature.

Approval under section 35(1)(ii) permits donations for specified research subject to separate accounts and annual audits.
Sangit Mahabharati, Bombay is approved under section 35(1)(ii) as an Institution on condition that it maintains separate accounts for research funds, spends donations on specified scientific research projects, files annual returns of research activities by 30 April, and submits audited annual accounts and balance sheet to the prescribed authority and the Commissioner of Income-tax by 30 June; approval effective 7 March 1984 to 31 March 1985.

Charitable trust recognition under section 10(23C)(iv) notified by Central Government, conferring income tax status for specified assessment years.
Notification under the powers of sub clause (iv) of clause (23C) of section 10(23C)(iv) of the Income tax Act, 1961, notifies Sir Hormusji Nowroji Mody (of Hong Kong) and Lady Manekbhai Mody Charity Trust for the purposes of that provision for assessment years 1985 86 to 1987 88, dated 13 12 1984 and issued as S.O.2858 (No. 6072/F. No. 197/256/83 IT(AI)).

Tax exemption notification under section 10(23C)(iv) confirms charitable status for World Wildlife Fund India for specified years.
Notification under 10(23C)(iv) records the Central Government's recognition of World Wildlife Fund India, Bombay, as an eligible charitable institution for the temporal assessment period specified, placing the organization within the statutory exemption framework of the Income tax Act.

Section 10(23C)(iv) notification: Federation of the Parsi Zoroastrian Anjumans recognised for specified assessment years by central government.
Notification under section 10(23C)(iv) designates the Federation of the Parsi Zoreastran Anjumans of India as covered by clause (23C) of section 10 of the Income-tax Act, 1961; the Central Government, invoking sub-clause (v) of clause (23C), issued Notification No. 0519 dated 5-12-1984 to notify the Federation for the specified assessment years and recorded the file reference for administrative purposes.

Notification under section 10(23C)(v): charitable institution designated for tax-exempt status for specified assessment years.
Notification records exercise of Central Government power under section 10(23C)(v) of the Income-tax Act to recognise a specified charitable institution for tax-exempt status, identifying the temporal scope of recognition by reference to particular assessment years and citing the official notification number and file references.

Tax exemption notification: trust recognised under section ten clause twenty three C five, conferring specified-period recognition.
The Central Government notifies Bochasanvasi Shri Akshar Purushottam Sanstha Trust under section 10(23C)(v) of the Income-tax Act, recognising the trust for tax exemption purposes for the assessment years specified in the notification and recording the administrative reference number.

Tax exemption notification: Children Film Society India recognised under Income Tax Act provision for specified assessment years.
Central Government, exercising powers under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, notifies Children Film Society, India as qualifying under that clause for the specified assessment years by Notification No. S.O.1090.

Research institution approval confers tax recognition; requires separate accounts, annual returns and audited accounts submission.
Approval of the Centre for Social Research, New Delhi, as an Institution under section 35(1)(iii) confers recognition for tax treatment of scientific research contributions, subject to conditions: maintain separate accounts for research receipts; furnish annual returns of research activities to the prescribed authority by 30th April each year; and submit audited annual accounts with income, expenditure and balance-sheet to the prescribed authority by 30th June each year with copies to the Commissioner of Income-tax.

Approval of research institution under section 35(1)(iii) conditions registration on separate accounts and annual reporting.
The Times Research Foundation, New Delhi, is approved as an approved institution under section 35(1)(iii) of the Income-tax Act in the category "Institute," subject to maintaining a separate account for research funds, furnishing annual returns of scientific research activities in prescribed forms by the stated annual deadline, and submitting audited annual accounts and balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax.

Research institution approval requires separate research accounts and annual audited returns to tax authorities by specified deadlines.
Vivekananda Nidhi, Calcutta, is approved as an institution under section 35(1)(iii) for the period specified, subject to conditions: maintain a separate account for sums received for scientific research; furnish annual returns of scientific research activities to the prescribed authority by 30 April; and submit audited annual accounts and balance-sheet, with copies to the concerned Commissioner of Income-tax, by 30 June each year.

Approval under section 35(1)(ii) conditions tax recognition on research institution compliance with accounting, annual returns, and audited accounts.
Approval under section 35(1)(ii) is granted to the Addiction Research Centre, Madras as an association engaged in scientific research, conditioned on maintaining separate accounts for research receipts, furnishing annual returns of scientific research activities to the prescribed authority in prescribed forms, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the prescribed authority and the concerned Commissioner of Income-tax within the specified annual deadlines.

Tax approval for research institution granted, subject to separate research accounts and annual audited reporting.
The People's Institute for Development and Training, New Delhi, is approved as an institution for tax recognition related to scientific research, conditioned on maintaining a separate account for research funds, furnishing annual returns of research activities to the prescribed authority by 30 April, and submitting audited annual accounts showing income, expenditure and a balance sheet to the prescribed authority and the Commissioner of Income-tax by 30 June each year. The approval is effective from 1 October 1983 to 31 March 1986.

Approval under section 35(1)(ii) establishes research-institution recognition, imposing separate accounts and annual audited reporting obligations.
Approval under section 35(1)(ii) recognises Aparna Asrama, New Delhi as an institution for scientific research subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities to the prescribed authority by 30th April; and submit audited annual accounts, including income, expenditure and a balance-sheet, to the prescribed authority and the Commissioner of Income-tax by 30th June.

Research institution approval granted, requiring separate research accounts and annual audited returns to authorities.
Approval is granted to The Mother's Service Society, Pondicherry as an institution for tax recognition relating to scientific research, subject to maintaining a separate account for research funds, furnishing annual returns of scientific research activities to the prescribed authority by 30 April each year, and submitting audited annual accounts and balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year; the approval applies for the period 1 April 1984 to 31 March 1985.

Research institution approval - conditional tax deduction eligibility requires separate accounts and annual audited returns and Commissioner filing.
Approval is granted to Jayaramdas Patel Scientific Research Foundation, Bombay, as an association for purposes of tax-deductible scientific research, conditional on maintaining a separate account for research receipts, furnishing annual returns of research activities by 30 April each year, and submitting audited annual accounts, income and expenditure statements, and a balance sheet to the prescribed authority by 30 June each year with copies to the concerned Commissioner of Income-tax. The approval is effective from 3 July 1984 to 30 June 1986.

Avoidance of double taxation allocates taxing rights between contracting states and prescribes relief, PE rules and information exchange.
The Convention allocates taxing rights between contracting States for taxes on income and capital, applies to residents, and defines residence tie breakers and key terms. A permanent establishment test (fixed place and agent rules, construction site thresholds) determines business taxing nexus; profits attributable to a permanent establishment are computed as if it were a separate enterprise with prescribed deduction limits. Dividends, interest, royalties and service fees are subject to specified taxing rights and maximum source withholding rates, and double taxation is eliminated by detailed credit or exemption methods. The treaty provides mutual agreement, information exchange, entry into force and termination rules.

Double taxation convention corrections rectify treaty text errors and clarify wording across multiple articles and the Protocol.
Corrigenda to the Convention for avoidance of Double Taxation between India and Sri Lanka issues line by line textual corrections to the published Annexure, multiple Articles (including Articles 2, 3, 5, 7-13, 15, 17, 20, 24 and 25) and the Protocol, amending punctuation, wordings, cross references and term forms so that the printed notification (G.S.R. 342(E)) conforms to the intended treaty text for administrative application of its provisions.

Approval under section 35(1)(iii) imposes separate research accounts, annual research returns and audited account filings.
Approval of Jnana Prabodhini, Pune as an approved institution under clause (iii) of sub-section (1) of section 35 requires maintenance of a separate account for scientific research, annual returns of research activities to the prescribed authority by 30th April, and submission by 30th June of audited annual accounts and balance-sheet with copies to the concerned Commissioner of Income-tax.

Approval under section 35(1)(ii) granted to research association, subject to separate accounts, annual returns and audited accounts.
Approval under section 35(1)(ii) is granted to the Bai Jerbai Wadia Hospital for Children and Institute of Child Health Research Society, Bombay, as an "Association" for scientific research, subject to conditions requiring maintenance of separate research accounts, annual returns of research activities to the prescribed authority by 30 April, and submission by 30 June of audited annual accounts and balance-sheet to the prescribed authority and the concerned Commissioner. The approval is effective from 7 September 1984 to 31 March 1986.