Notification under section 80G designates a place of public worship of renown, creating statutory recognition across Kerala.
Notification under clause (b) of sub section (2) of section 80G designates The Thrikkakara Kshetra Kshema Samithi, Cochin as a place of public worship of renown throughout the State of Kerala, issued by the Central Government by S.O.517 dated 30 12 1986 formalising statutory recognition under the Income tax Act, 1961.

Tax exemption under section 10(23C)(v) granted to Shri Badrinath Kedarnath Temple Committee for specified assessment years.
Notification grants Shri Badrinath Kedarnath Temple Committee recognition under section 10(23C)(v) of the Income-tax Act, notifying it for the purpose of that clause for specified assessment years and recording the statutory basis and scope of the recognition.

Tax exemption under section 10(23C)(v) notified; Shri Sanatan Dharam Sabha Lakshmi Narain Temple Trust recognised for specified assessment years.
The Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Shri Sanatan Dharam Sabha Lakshmi Narain Temple Trust, New Delhi, as qualifying under that clause for the assessment years 1984 85 and 1985 86.

Approval under Section 35(1)(ii): research institution recognition granted subject to separate research accounts and prescribed annual filings.
Approval is granted to Sur Smarak Mandal as a research Institution under the Income tax Act subject to maintaining separate research accounts, filing annual returns of research activities by 30th April, submitting audited annual accounts and balance sheet to the prescribed authority and Commissioner by 30th June, and applying for extension to the tax board three months before approval expiry.

Approval under research deduction provision: institute granted approved status, subject to separate accounts, annual returns, audits, and renewal application.
Approval is granted to the People's Institute for Development and Training, New Delhi as an approved institution under section 35(1)(ii) of the Income-tax Act, 1961 on conditions: maintain separate accounts for research receipts; furnish annual returns of scientific research activities by 30 April; submit audited annual accounts and balance-sheet to the prescribed authority and Commissioner by 30 June; and apply to the Central Board of Direct Taxes for extension three months before approval expiry.

Research exemption approval imposes separate research accounts, annual returns, audited accounts and timely renewal application obligations.
Organon Research Centre, Calcutta, is approved as an Association under clause (ii) of sub section (1) of section 35 subject to conditions: maintain a separate account for scientific research receipts; furnish annual research activity returns by 30 April; submit audited annual accounts and balance sheet to the prescribed authority by 30 June with copies to the Income tax Commissioner; and apply to the Central Board of Direct Taxes at least three months before approval expiry for extension, failing which applications may be rejected.

Research institution approval requires separate research accounts, annual returns, audited accounts and restricted use of funds for research.
Approval is granted to Birla Archaeological and Cultural Research Institute, Hyderabad, as an institution under section 35(1)(ii), subject to maintaining a separate account for research funds, furnishing annual returns of research activities by 30 April, submitting audited accounts and balance-sheet to the prescribed authority and the commissioner by 30 June, and restricting receipt and use of funds solely to research activities, excluding non-research purposes such as planetarium and educational or training activities.

Research institution approval under section 35(1)(ii) enables tax benefit subject to accounting, reporting and renewal compliance.
K. E. M. Hospital Research Centre, Pune, is approved under clause (ii) of sub section (1) of section 35 of the Income tax Act as an association engaged in scientific research, subject to maintaining separate research accounts, furnishing annual research returns to the prescribed authority by 30 April, submitting audited annual accounts and balance sheet to the prescribed authority and Commissioner by 30 June, and applying for renewal of approval to the Central Board of Direct Taxes at least three months before expiry.

Income tax Appellate Tribunal members' retirement fixed at sixty years, effective on birthday not on the month's last date.
Rule 11 of the Income tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 is amended to state that retirement occurs on attaining sixty years and not on the last date of that month as for other government servants, effective on publication in the Official Gazette.

Approval under section 35(1)(ii) conditions research tax eligibility on separate accounts, annual returns, and audited filings.
Approval under section 35(1)(ii) makes Breach Candy Medical Research Centre an approved research institution subject to conditions: it must maintain a separate account for research receipts, submit annual returns of research activities to the prescribed authority by the specified deadline, file audited annual accounts and balance sheet with the prescribed authority and copy the tax commissioner, and apply in advance for renewal of approval to avoid rejection.

Charitable Institution Notification: Rashtrotthana Parishat recognised under section 10(23C)(iv) for specified assessment years by Central Government.
Central Government notifies Rashtrotthana Parishat, Bangalore under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961 by Notification No. 0471 dated 26 12 1986, recognizing the institution for the assessment years 1985 86 to 1987 88 and citing file number 197A/158/82 IT (A I).

Notification under section 10(23C)(iv) recognizes Skills for Progress Bangalore as a notified institution for specified assessment years.
The Central Government notifies section 10(23C)(iv) status for Skills for Progress, Bangalore, designating it as a notified institution for the purposes of that exemption clause for assessment years 1985-86 to 1987-88.

Notification of tax-exempt status under section 10(23C)(iv) confirms Jallianwala Bagh Trust's charitable recognition for specified assessment years.
The Central Government notifies Jallianwala Bagh National Memorial Trust, Amritsar as entitled to tax-exempt status under section 10(23C)(iv), formally recognizing the trust for the purposes of that provision and specifying the temporal scope of recognition by reference to particular assessment years.

Tax notification under section 10(23C)(iv) designates Bengal Social Service League as exempt for specified assessment years.
The Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Bengal Social Service League, Calcutta for the purpose of that clause for the assessment years specified in Notification No. S.O.372 dated 24-12-1986, thereby designating the institution as covered by the said provision for the stated assessment-year period.

Tax exemption recognition under 10(23C)(v) of Income tax Act notified for Khemisatiji Mandir Trust for specified assessment years.
The Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Khemisatiji Mandir Trust, Jhunjhunu, for the purpose of that clause, recognising the trust under the provision for the stated assessment years and recording the notification instrument and file reference.

Research institution approval requires separate research accounts, annual returns, audited accounts and timely extension applications.
Approval of Birla Academy as an Association for scientific research is subject to maintaining separate research accounts; prohibition on using section 35(1)(ii) sums for routine museum cum exhibition activities; furnishing annual returns of research activities by 31 May; submitting audited accounts, income and expenditure statements and balance sheet to the prescribed authority and the Commissioner by 30 June; and applying for extension three months before approval expiry.

Approval under section 35(1)(ii) conditions require separate research accounts and prescribed annual reporting and audited submissions.
Approval is granted to the Society of Nuclear Medicine India, Bombay, under clause (ii) of sub section (1) of section 35, subject to conditions: maintain separate accounts for research receipts; furnish annual research returns by 30 April; submit audited annual accounts and balance sheet to the prescribed authority and a copy to the Commissioner by 30 June; include research objective in the memorandum; and apply for extension of approval three months before expiry.

Tax exemption notification recognizes a charitable society as eligible for relief for specified assessment years under income tax provisions.
The Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies Sri Sri Bijoykrishna Ashram, Relief Society, Calcutta as an eligible charitable institution for tax exemption purposes for specified assessment years, thereby defining the statutory basis and temporal scope of recognition.

Notification under section 10(23C)(iv): Railway Minister's Welfare & Relief Fund recognised for specified assessment years.
Central Government notifies Railway Minister's Welfare & Relief Fund, New Delhi under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 by Notification No. S.O.370 dated 19-12-1986, recognising the Fund for the purposes of that clause for the assessment years 1986-87 to 1988-89.

Exemption notification under section 10(23C)(iv) confirms Theosophy Company (India) Pvt. Ltd. as notified for specified assessment years.
The Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Theosophy Company (India) Pvt. Ltd., Bombay for the purposes of that clause by S.O. 369 dated 19 12 1986, covering assessment years 1985 86 to 1987 88.