Notification under Section 10(23C)(iv) recognizes Sir Ratan Tata Trust for tax-exempt status for the assessment year.
Notification under section 10(23C)(iv) recognizes Sir Ratan Tata Trust, Bombay for the purposes of that sub-clause; the Central Government issued S.O.1233 dated 29-12-1989 notifying the Trust for the specified assessment year.

Amendment to notification updates designated appointees for the Appropriate Authority, Ahmedabad under income tax rules.
The Central Government amends the prior notification to substitute the entries in column 2 of the Table against Serial No. 3 relating to the Appropriate Authority, Ahmedabad, specifying (i) Shri P.C. Hadia, Commissioner of Income-tax and (ii) Shri M.S. Thanvi, Commissioner of Income-tax as the designated appointees.

Assessment variation of agricultural income requires revised returns, filing deadlines, interest on shortfalls and delegated tax powers clarified.
Amendments to the Assam Agricultural Income-tax Act, 1939 clarify that revenue expenditure wholly and exclusively for earning agricultural income is deductible as under the Income tax Act, 1961; provisionally limit interest under section 20C where tax payments meet a threshold; introduce section 20D requiring returns or revised returns when central income-tax computations vary agricultural income, prescribe filing deadlines, preserve the applicable tax rate, permit notices to require revised returns, and impose interest on shortfalls relating to previously unreturned agricultural income while modifying the application of section 20C.

Tax exemption notification under the Income-tax Act designates an institution as eligible for specified concession for listed assessment years.
Central Government notified William Carey Study and Research Centre, Calcutta, under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, by S.O.400 dated 21-12-1989, designating the institution as entitled to the concession under that provision for the stated assessment years and thereby recording the legal basis for its tax status and administrative recognition.

Notification under section 10(23C)(iv) grants an institution tax-exempt status for specified assessment years by Central Government.
Central Government issues a notification under section 10(23C)(iv) recognising "Asian Institute of Transport Development" for tax-exemption purposes for the specified assessment years, effected by gazette notification S.O.1232 dated 21-12-1989.

Notification under section 10(23C)(iv) recognizes a charitable trust's tax-exempt status for specified assessment years.
Notification under section 10(23C)(iv) designates Navajbhai Ratan Tata Trust, Bombay as qualifying for tax-exempt status under that sub-clause, with the Central Government applying this recognition for specified assessment years and identifying the trust and assessment-year coverage as the operative parameters of the exemption.

Section 10(23C)(iv) notification: institution formally recognised for tax-exempt status for specified assessment years under statute.
Notification confers tax-exemption recognition on a charitable institution under section 10(23C)(iv) of the Income-tax Act for a specified block of assessment years, formally placing the trust within the statutory exemption framework and identifying the temporal scope of that recognition.

Notification under section 10(23C)(iv): charitable status granted to Harijan Sevak Sangh (Bengal) for specified assessment years.
The Central Government, under section 10(23C)(iv), notifies Harijan Sevak Sangh (Bengal), Howrah as covered by sub clause (iv) of clause (23C) of section 10 for the assessment years 1987 88 to 1989 90, recording the notification number and date of issue as the official administrative recognition for tax purposes.

Specified secured non-convertible bonds: transferee must notify issuer by registered post within sixty days to claim transfer benefit.
Central Government specifies the 10-year 13 per cent. (taxable) Secured Non-convertible Bonds issued by Hindustan Zinc Limited for the purposes of the proviso to section 193 of the Income-tax Act. The transfer benefit under that proviso is admissible only if the transferee informs Hindustan Zinc Limited by registered post within sixty days of the transfer.

Specified secured non-convertible bonds: tax benefit available only if transferee promptly notifies issuer after transfer.
Central Government specifies 10-year 13 per cent. (taxable) Secured Non-Convertible Bonds issued by Hindustan Zinc Limited as eligible under section 80L(1)(ii); the tax benefit on transfer by endorsement or delivery is available only if the transferee notifies Hindustan Zinc Limited by registered post within sixty days of transfer.

Tax exemption notification under section 10(23C)(v) notifies a charitable trust as exempt for specified assessment years.
Notification declares that Sri 108 Prannathji Mandir Trust is granted statutory recognition for income-tax exemption under section 10(23C)(v), specifying the trust's name, location and the assessment years covered, thereby fixing the temporal scope of the exemption and recording the Central Government's exercise of power to notify qualifying charitable or religious institutions for the purpose of applying that sub-clause.

Notification under section 10(23C)(v): Baba Kali Kamliwala Panchayat Kshetra notified for assessment year 1989-90 by Central Government.
The Central Government issued S.O. 345 dated 11-12-1989 notifying "Baba Kali Kamliwala Panchayat Kshetra" under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 for the assessment year 1989-90, thereby designating the entity for the purpose of that provision by statutory notification.

Section 10(23C)(iv) recognition: notification designates an educational charity as eligible for tax exemption for the assessment year.
The Central Government, under the provision of section 10 relating to charitable educational institutions, notifies The Music Academy, Madras as recognised for tax-exempt status under the relevant sub-clause for the specified assessment year, recording the administrative recognition and reference details.

Income tax exemption under section 10(23C)(iv) notified for Sri Krishnagopal Ayurved Bhavan for assessment year 1989 90.
Central Government notifies Sri Krishnagopal Ayurved Bhavan (Dharmarth Aushdhlaya), Kalera, Ajmer under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, designating the institution for the income tax exemption purpose for the assessment year 1989-90 (S.O.1227 dated 11 12 1989; No. 8530/F. No. 197/129/89 IT(A1)).

Tax exemption under section 10(23C)(iv) notified for The Tribune Trust, granting recognition for specified assessment years.
The Central Government, by Notification No. S.O.1226 dated 8 12 1989, notifies The Tribune Trust, Chandigarh under section 10(23C)(iv) of the Income tax Act, recognising the Trust for the assessment years 1984 85 to 1989 90.

Tax exemption for foreign companies' fees for technical services: income from Seabird project excluded from taxable income.
Central Government declares under section 10(6C) that fees for technical services received by REDECON, Australia Pty. Ltd. and NEDECO, Netherlands pursuant to the agreement dated 9 February 1989 for the Seabird project shall not be taken into consideration for computing the total income of those companies under the Income-tax Act, 1961.

Appointment of Appropriate Authority: Shri G.R. Reddy designated Commissioner of Income-tax under amended notification effective now.
The Central Government, exercising powers under the Income-tax Act, amends Notification No. S.O. 392(E) by substituting in column 2 of the Table, for item (i) against Serial No. 1 (Appropriate Authority, Bangalore), the entry: "Shri G.R. Reddy, Commissioner of Income-tax."

Appointments under section 269UB amended; replacement commissioners named for designated Appropriate Authority posts in specified regions.
The Central Government, under section 269UB, amends Notification No. S.O. 684(E) by substituting the Table entries for Appropriate Authority: Delhi entries replaced by Shri N. Sahu and Smt. K. Shukla, Commissioners of Income-tax; Bombay entries replaced by Shri J.B. Badve and Shri N.K. Nayak, Commissioners of Income-tax, by Notification No. 0983(E) dated 5-12-1989 (File No. 316/97/89-OT).

Notification under section 10(23C)(v): charitable institution officially recognized for tax-exempt status for specified assessment years.
Central Government notification under section 10(23C)(v) recognizes "Shri Datta Sansthan, Balakundri" as an eligible charitable institution for specified assessment years, applying the statutory conditions and benefits attendant to such recognition under the Income-tax Act.

Notification under section 10(23C)(v): charitable trust recognized for specified assessment years under the Income tax Act.
Notification under the Income-tax Act designates a charitable trust as eligible for exemption under section 10(23C)(v). The Central Government notifies Shri Jairambhai Dayabhai Chauhan (Bytco) Charitable Trust, Nasik and specifies the assessment years for recognition under that exemption provision.