Research institution approval subject to separate research accounts, annual returns and audited accounts submitted to the prescribed authority.
Approval of the Sah Industrial Research Institute, Varanasi, as an approved research association is conditional on maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the prescribed authority in prescribed forms and timelines, and submitting audited annual accounts showing total income and expenditure and a balance sheet to the prescribed authority with copies to the Commissioner of Income-tax; the approval operates for a specified effective period.

DTAA textual corrections update: typographical and punctuation amendments to bilateral tax treaty provisions and headings.
Amendment to the Double Taxation Avoidance Agreement notification GSR 612(E) effects editorial corrigenda correcting typographical, orthographic and punctuation errors in specified Articles and paragraphs (Articles 5-23) of the published text. The listed amendments replace incorrect words, adjust punctuation and correct headings and pluralisation to ensure the treaty text reads as intended, without altering substantive treaty obligations.

Wharfage designation approved for private salt loading jetty, subject to Customs Act compliance and prescribed territorial limits.
Approval is granted for the wharfage at the private jetty of M/s. Junagadh Salt and Allied Chemical Works as the specified place for loading and shipment of salt only under section 8(a) of the Customs Act, 1962, subject to strict observance of the Customs Act provisions and government instructions, and confined to the prescribed territorial limits detailed in the Schedule.

Scientific research approval under section 35(2A) authorises tax-related recognition for a named cancer detection project.
Approval under section 35(2A) is granted for the research programme "Early Detection of Cancer-Biological Tumour Marker Studies" at Tata Memorial Centre, Bombay, naming multiple corporate sponsors, stating commencement and completion dates, and recording an estimated project cost; the institution is recognised under section 35(1)(ii) and the approval carries a specified validity period.

Tax exemption recognition for Canossa Society confirmed, operative for specified assessment years under income-tax provision.
The Central Government notifies Canossa Society, Bombay as qualifying for tax exemption under clause (v) of sub-section (23C) of section 10 of the Income-tax Act for the assessment years 1978-79 to 1982-83, with a later correction to the institution's recorded name.

Notification under section 10(23C)(iv) confirms tax-exempt charitable status for a named society for specified assessment years.
Notification under section 10(23C)(iv) of the Income-tax Act designates Sri Sri Bijoykrishna Ashram Relief Society as entitled to income-tax exemption for a specified sequence of assessment years; the Central Government exercises clause (iv) of sub-section (23C) of section 10 and records the institution's name and administrative file reference in the notification.

Charitable status notification under income tax grants exemption eligibility to Madras Crocodile Bank Trust for specified assessment years.
The Central Government notifies Madras Crocodile Bank Trust as falling within the exemption category under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, specifying the Trust's recognition and the temporal scope of that recognition for the stated assessment years.

Section 10(23C)(v) notification: Trust recognised for tax-exempt treatment for specified assessment years.
Notifies Shree Siddhi Vinayak Ganpati Temple Trust under section 10(23C)(v) as eligible for the tax treatment under that clause, exercising the Central Government's power to designate a trust for the purposes of the provision and specifying the period of recognition covering the stated assessment years.

Tax exemption notification under section 10(23C)(v) by Central Government confirms charitable status for specified assessment years.
Central Government notifies Shree Param Anand Swetamber Murti Pujak Jain Sangh as eligible under section 10(23C)(v) of the Income-tax Act, specifying coverage for the assessment years 1982-83 to 1984-85 and thereby formally recognising the Sangh's status for that period.

Notification under section 10(23C)(v) recognizes an entity for tax-exemption purposes for specified assessment years, enabling exemption status.
The Central Government, exercising powers under section 10(23C)(v) of the Income-tax Act, 1961, notifies Sri Guru Singh Sabha (Regd.), Bombay for the purposes of that provision for the assessment years 1982-83 to 1984-85, thereby recording formal recognition for the specified statutory tax-exemption category.

Notification under section 10(23C)(v) recognizes charitable status of Shri Sai Baba Sansthan, Shirdi for specified assessment years.
Notification S.O.1661 dated 16-12-1982 designates Shri Sai Baba Sansthan, Shirdi as falling within section 10(23C)(v) of the Income-tax Act, thereby recognizing the institution for the purpose of income tax exemption for the specified assessment years by exercise of powers under clause (v) of sub section (23C) of section 10.

Exemption under section 10(23C)(v) notified for Our Lady of Pilar Mission, granting tax exempt recognition for specified assessment years.
Designates Our Lady of Pilar Mission, Nagar Haveli, as eligible under section 10(23C)(v) of the Income tax Act, 1961, for assessment years 1979 80 to 1982 83 by notification S.O.1660 dated 16 12 1982.

Clause reference correction under section 10(23C) clarifies the empowering provision for the tax notification concerning a medical welfare service.
The Central Government issues a corrigendum to Notification No. 4857 (6th August, 1982) to correct the empowering provision under sub section (23C) of section 10 of the Income tax Act, 1961, replacing the citation of clause (v) with clause (iv) as the basis for notifying the Indian Medical Education and Welfare Service of Seventh day Adventists; administrative file reference is recorded.

Approval under section 35C: institution recognized for extension education, effective from April with three-year validity.
Kerala Agricultural University, Trichur, Extension Education Division is approved as an Approved Institution under clause (a) of sub-section (1) of section 35C of the Income-tax Act, 1961, by the Secretary, Department of Agriculture. The notification dated 10-12-1982 is effective from 1-4-1982 and the approval is valid for three years, with an administrative file reference recorded.

Tax exemption under section 10(23C)(v) notified for The Asthika Samaj, by Central Government, for specified assessment years.
The Central Government, in exercise of the power conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notified "The Asthika Samaj (Kochu Guruvayoor), Bombay" by S.O.346 dated 27-11-1982 for the purpose of that section, limited to the period covered by the assessment years 1982-83 and 1984-85, thereby recognising the society under the specified exemption provision.

Notification recognizing charitable institution status under section 10(23C)(v) for specified assessment years by Central Government.
Central Government notified Shri Kasi Nattukkottai Nagarathar Chatram Managing Society under clause (v) of sub section (23C) of section 10 of the Income tax Act, recognising the society for the purposes of that provision for the assessment years 1980-81 to 1982-83.

Notification under 10(23C)(v): recognition of a charitable trust for tax-exemption in the specified assessment year.
Notification designates Hindustan Charity Trust as eligible under 10(23C)(v) of the Income-tax Act, establishing Central Government recognition for tax-exemption purposes limited to the assessment year 1982-83.

Charitable institution exemption: Andhra Capuchin Society notified for specified assessment years under income-tax provisions notification
The Central Government notifies Andhra Capuchin Society as an eligible institution for the charitable exemption under the Income-tax Act, fixing its period of recognition to cover specified assessment years and thereby including the Society among institutions entitled to the exemption for that period.

Notification under section 10(23C)(v): trust notified as eligible for tax exemption for specified assessment years.
Notification under clause (v) of sub section (23C) of section 10 of the Income tax Act notifies Suvarta Alliance Ministries Trust for the purposes of that provision, the Central Government exercising its powers to designate the Trust for the period covered by the assessment years 1980 81 to 1982 83.

Notification under section 10(23C)(v) confirms charitable exemption recognition for The Juma Masjid of Bombay Trust for specified years.
The Central Government notifies The Juma Masjid of Bombay Trust under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, identifying the Trust for charitable exemption for the assessment years 1982-83 to 1984-85.