Research funding exemption approved for a social science centre, subject to exclusive use, accounting, reporting and prescribed investments.
The Consumer Education and Research Centre, Ahmedabad, is approved under clause (iii) of sub section (1) of section 35 subject to conditions: funds must be used exclusively for social science research; a separate account must be maintained; annual accounts and reports must be furnished to the prescribed authority and the Commissioner of Income tax showing receipts and utilisation; and any unutilised donations must be invested in prescribed instruments.

Approval validity for a research foundation under income tax provisions confirmed, extending recognized tax-exemption eligibility and regulatory standing.
The notification records that the approval granted under section 35(1)(ii) of the Income-tax Act, 1961, read with rule 6 of the Income-tax Rules, 1962, to the Economic and Scientific Research Foundation remains valid until 14th December, 1984, and the Department of Revenue issued the administrative notification to record that extended validity.

Approval under section 35(1)(ii): Scientific research institute status imposes accounting, annual reporting, and audit submission obligations.
Approval as a Scientific Research Institute in medical research was granted to the Institute of Genetics Hospital for Genetic Diseases, Hyderabad subject to maintaining a separate account for research funds, submitting an annual return of scientific research activities and an annual audited statement of accounts to the prescribed council by 31st May each year, and sending a copy of the audited accounts to the concerned Income-tax Commissioner; the notification is effective for a three-year period.

Income tax approval for research funding: exemption permitted subject to exclusive use, separate accounts, and annual audited reports.
Approval is granted to Jain Vishwa Bharati, Rajasthan, under clause (iii) of sub section (1) of section 35 of the Income tax Act permitting collection of funds for research provided the funds are used exclusively for promotion of research in Social Sciences/Social Philosophy, separate accounts are maintained for such funds, and the institution submits an annual report and audited statement of accounts to the prescribed authority showing collection and utilisation; the approval is effective from the date of issue and valid for three years.

Tax exemption notification under section 10(23C)(iv): Millowners' Association Relief Fund Society notified for specified assessment years.
The Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies The Millowners' Association Relief Fund Society as covered by that provision for the specified assessment years, thereby designating the Society for the statutory tax treatment applicable to such relief funds and recording the administrative reference for that designation.

Section 80G recognition designates temple as place of public worship with statewide renown under central notification
The Central Government, exercising powers under section 80G of the Income-tax Act, notifies Sri Mazhileeswarar and Sri Ponnachiamman Temple, Perunthalaiyur, Tamil Nadu, to be a place of public worship of renown throughout the State of Tamil Nadu by notification dated 21 January 1982.

Notification under section 10(23C)(iv): The Lotus Trust recognised for tax exempt status for assessment years 1982 83 to 1984 85.
The Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies The Lotus Trust for the purpose of that section and confines the notification to the assessment years 1982 83 to 1984 85 by S.O.938 dated 21 1 1982.

Tax exemption notification under section 10(23C)(iv) confirms charitable recognition and tax privileges for Jamnalal Bajaj Foundation.
The Central Government notifies Jamnalal Bajaj Foundation as eligible for tax exemption under section 10(23C)(iv), formally recognizing its charitable status for the specified assessment years and enabling the foundation to claim the tax privileges accorded to notified institutions under the Income tax Act for the duration stated.

Charitable status notification under section 10(23C)(iv): recognition of C. P. Ramaswami Aiyar Foundation's tax-exempt status for specified assessment years.
The Central Government, invoking the power under section 10(23C)(iv) of the Income-tax Act, 1961, notifies The C. P. Ramaswami Aiyar Foundation as recognised for income-tax exemption under that clause for the assessment years 1979-80 to 1982-83.

Income tax exemption notification: statutory designation of a religious institution under section 10(23C)(v) for specified assessment years.
Central Government notification designates Shri Lakshmi Narasimhaswamy Devasthanam, Kadiri as covered by section 10(23C)(v) of the Income-tax Act, 1961, specifying that this statutory recognition applies for the assessment years 1979 80 through 1983 84.

Tax notification under section 10(23C)(v) recognizes charitable status of a church for specified assessment periods.
The Central Government notified the Malankara Mar Thoma Syrian Church of Malabar as entitled to the tax treatment under section 10(23C)(v) of the Income-tax Act, 1961, for the specified assessment period, thereby designating the institution for the statutory tax classification under that clause.

Tax exemption recognition under section 10(23C)(v) grants notified status to Muslim Orphanage Committee for specified assessment years.
The Central Government, exercising power under section 10(23C)(v) of the Income-tax Act, notifies Muslim Orphanage Committee as covered by that clause, specifying a multi-year assessment period that delimits the temporal scope of its recognised status under the Act.

Double taxation avoidance: treaty allocates taxing rights and provides tax credit relief to prevent double taxation.
Treaty gives effect to bilateral rules allocating taxing rights by income category and preventing fiscal evasion: residence and tie breaker rules determine fiscal domicile; permanent establishment rules and agency provisions govern business taxation and attribution of profits on an arm's length basis; source taxation is defined for immovable property, business profits, dividends, interest, royalties and special categories of income; double taxation is relieved by a tax credit mechanism subject to proportional limits and deeming provisions; non discrimination, mutual agreement procedure and exchange of information provisions support administration and dispute resolution.

Notification under section 10(23C)(iv): Maratha Mandir recognized for tax-exemption purposes for specified assessment years.
Central Government, invoking section 10(23C)(iv) of the Income-tax Act, 1961, notifies Maratha Mandir as covered by that provision by Notification S.O.935 dated 14-1-1982, effective for the assessment years 1978-79 to 1981-82.

Tax exemption recognition under section 10(23C)(v) affirms charitable status for Coimbatore Sree Ayyappa Seva Sangham.
Central government notifies Coimbatore Sree Ayyappa Seva Sangham under section 10(23C)(v) of the Income tax Act, 1961, recognising the body as a notified institution for tax purposes for the assessment year 1981-82 by Notification No. S.O.653 dated 14 1 1982.

Tax exemption notification for religious institution granted covering multiple past assessment years under statutory provision.
The Central Government, exercising the powers under Section 10(23C)(v) of the Income-tax Act, notifies Sri Velur Devasthanam, Thanjavoor, as eligible for the section's benefit for the assessment years 1972-73 to 1981-82 by Notification No. S.O.652 dated 14-1-1982.

Scientific research association approval requires separate research accounts, annual activity returns, and audited accounts filing.
Approval is granted to The Cancer Hospital & Research Institute of the Jan Vikas Nyas Public Trust, Gwalior, as a scientific research association for medical research, effective 20-4-1981 to 19-4-1983, subject to maintaining separate research accounts, furnishing annual returns of scientific research activities to the prescribed authority by 31 May in the prescribed form, and submitting the annual audited statement of accounts to the authority by 31 May with a copy to the concerned Income-tax Commissioner.