Approval withdrawal under section 35: institutional tax-benefit approval rescinded, effective date and formal notification issued.
Approval under clause (ii) of sub-section (1) of section 35 granted to Jain Foundation for Scientific Research and Development, New Delhi, is withdrawn with effect from 26 December 1981, as notified by the Ministry of Finance in S.O.557 dated 31 December 1983, citing the earlier authorising notification and file references.

Approval under section 35(1)(iii) requires research institutions to maintain separate accounts and submit annual returns.
Approval is granted to the Foundation for Organisational Research, New Delhi, as an Association in the area of other natural and applied sciences for a specified operative period, subject to conditions that it maintain separate accounts for scientific research, furnish annual research activity returns to the prescribed authority by 30 April, and submit audited annual accounts and balance sheet to the prescribed authority and the concerned Commissioner of Income tax by 30 June each year.

Recognition under section 10(23C)(v) grants tax notification to Sree Narayana Dharma Sangham Trust for specified years.
Central Government notifies Sree Narayana Dharma Sangham Trust, Varkala, Kerala, as recognised under the income tax exemption provision (clause (v) of sub section (23C) of section 10) for the assessment years 1980 81 to 1983 84 by Notification No. S.O.183 dated 30 12 1983.

Exemption notification under section 10(23C)(v): Sri Venkatesa Devasthan, Bombay notified for three consecutive assessment years.
The Central Government, exercising powers under section 10(23C)(v) of the Income-tax Act, 1961, notified Sri Venkatesa Devasthan, Bombay as a covered institution for the purposes of that provision for the specified assessment years, formally declaring the period of its eligibility under the tax provision.

Exemption notification under 10(23C)(v) confirms tax status of Jesuit Madurai Province Society for specified years
Notifies Jesuit Madurai Province Society under 10(23C)(v) of the Income tax Act by Central Government Notification No. S.O.181 dated 30 12 1983, designating the Society for the purposes of that provision for the assessment years 1981 82 to 1983 84.

Tax exemption notification under 10(23C)(v) recognises Sundaram Charities' charitable status for specified assessment years.
The Central Government, under clause (v) of sub-section (23C) of section 10, notifies M/s. Sundaram Charities as qualifying for the charitable exemption provision of the Income-tax Act, recognising the institution for tax-exempt status under that provision for the specified assessment years and thereby defining the temporal scope of the administrative recognition.

Tax exemption notification under section 10(23C)(iv) recognises a foundation for specified assessment years in income tax.
Central Government notification S.O.179 exercises the power under clause (iv) of sub section (23C) of section 10 of the Income tax Act to notify Pirojsha Godrej Foundation for the purpose of that provision. The notification recognises the foundation within the Act's tax exempt nonprofit category and explicitly limits that recognition to the period covered by the assessment years 1983 84 and 1984 85.

Notification under section 10(23C)(iv) grants tax exemption recognition to a charitable mission for specified assessment years.
Notification recognizes Ramakrishna Vivekananda Mission, West Bengal, as entitled to tax exemption under 10(23C)(iv) of the Income tax Act. The Central Government issues a statutory notification exercising the power conferred by clause (iv) of sub section (23C) of section 10, specifying the institution and the discrete period of assessment year coverage to bring the Mission within the exemption regime prescribed by the statute.

Tax exemption notification under section 10(23C)(iv) recognizes Bharat International Trust's notified status for specified assessment years.
The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, issued Notification No. S.O.177 notifying Bharat International Trust, Madras for the purpose of that section for the period covered by the assessment years 1983-84 and 1984-85.

Notification under section 10(23C)(iv) recognising a rehabilitation fund's tax-exempt status for specified assessment years.
Central Government notification recognises the German Leprosy Relief Association Rehabilitation Fund as qualifying under section 10(23C)(iv) of the Income-tax Act for the assessment years specified in the notification, and an administrative correction to the notified name is recorded.

Approval under section 35(1)(ii): approved with obligations for separate research accounts and annual audited reporting.
Approval of the National Institute of Mental Health and Neurosciences, Bangalore as an approved institution under clause (ii) of sub section (1) of section 35, subject to conditions: maintain a separate account for research receipts; furnish annual research returns to the prescribed authority by 30 April; and submit audited annual accounts and balance sheet to the prescribed authority by 30 June with copies to the Commissioner of Income tax.

Institutional approval under section 35CCB requires annual audited accounts and progress reports, subject to authority oversight.
Approval under section 35CCB was granted to Gujarat Ecological Education and Research (GEER) Foundation for establishing the Natural History Museum, valid for a three year period from 1 September 1983. The approval is conditional: the Foundation must keep a separate account for conservation donations, submit annual progress reports and audited accounts by 30 June each year (copies also sent to the Income tax Commissioner), and remain subject to ongoing oversight with potential retrospective withdrawal by the prescribed authority.

Section 80G designation recognises a temple as a place of public worship of renown across the state.
The Central Government, exercising powers under the Income-tax Act, issued Notification No. S.O.80 dated 27-12-1983 designating Sri Arulmigu Marghabandu Swamy Temple, Virinjipuram, North Arcot District, Tamil Nadu, to be a place of public worship of renown throughout the State of Tamil Nadu.

Double taxation avoidance between India and Mauritius allocates taxing rights and provides tax credit relief plus dispute and information exchange.
Convention allocates taxing rights between India and Mauritius for residents and specified taxes, defines residence and permanent establishment to determine source versus residence taxation, and prescribes tax treatment for immovable property, business profits, shipping and air transport, associated enterprises, dividends, interest, royalties and capital gains. It mandates elimination of double taxation by allowing residence state credits for source taxes (including special rules for dividends and incentive reductions), imposes non discrimination, and provides a mutual agreement procedure and exchange of information to resolve interpretive disputes and prevent fiscal evasion.

Charitable institution notification recognizes tax-exempt status of Shri Sai Baba Sansthan Shirdi for specified assessment years.
The Central Government notifies Shri Sai Baba Sansthan Shirdi under clause (v) of the Income tax Act's charitable institution provision, declaring the institution eligible for the exemptions and tax treatment conferred by that provision for the assessment years 1983-84 to 1985-86, as recorded in Notification S.O.79 dated 23 12 1983.

Tax exemption notification under section 10(23C)(v) confirms charitable status for specified assessment years by Central Government.
Notification under section 10(23C)(v) of the Income tax Act records the Central Government's exercise of power to notify Sri Sarada Math, Calcutta, and Ramakrishna Sarada Mission, Calcutta, for the statutory tax treatment under that clause, limited to the specified assessment years and thereby declaring their eligibility for the provision's benefits for that period.

Tax exemption notification under section 10(23C)(v) confers charitable status to a religious institution for specified assessment years.
The Central Government notified Sri Sath Gunanatha Swami Devasthanam as a charitable religious institution eligible under the income tax exemption provision corresponding to clause (v) of sub section (23C) of section 10, specifying that the notified status applies for the stated sequence of assessment years and thereby establishing the temporal scope of the statutory tax concession.

Tax exemption notification under Section 10(23C)(v) confirms institution's notified status and exemption treatment for specified assessment years.
Central Government notification designates Arulmighu Dhandayuthapaniswamy Thirukoil, Palani as notified under Section 10(23C)(v) of the Income-tax Act, 1961 for the assessment years 1983-84 to 1987-88, thereby recognising the temple as qualifying for the Act's exemption treatment during that period.

Section 10(23C) notification: Sri Agneeswarar Temple notified under clause (v) by Central Government for relevant assessment years.
The Central Government, exercising powers under clause (v) of sub section (23C) of section 10, notifies Sri Agneeswarar Temple, Tamil Nadu, for the purpose of the said section covering the assessment years 1979-80 to 1983-84, identifying the temple as meeting the criteria contemplated by that clause for the stated period.

Specified authority under Income Tax law: Karnataka State Vigilance Commission and authorised officers designated for sub-clause purposes.
Central Government designates the Karnataka State Vigilance Commission, Bangalore, as the specified authority for purposes of sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961, and extends that designation to any officer specifically authorised by the Commission to act in this behalf.