Scientific research programme approval under section 35(2A) enables recognition of sponsored research expenditure for a drug synthesis project.
Approval under sub-section (2A) of section 35 of the Income-tax Act is recorded for a scientific research programme to develop new methods for synthesis of receptor drugs, sponsored by a chemical and pharmaceutical company and implemented by a national laboratory, with specified commencement and completion dates, an estimated outlay, and a stated present validity period; the implementing laboratory is noted as previously approved under earlier income-tax provisions.

Approval under section 35(1)(ii): institute recognised for scientific research, subject to separate accounts, annual returns and audited accounts.
Approval is granted to C. C. Shroff Research Institute, Bombay as an approved institution under clause (ii) of sub-section (1) of section 35, categorised as an Association for natural and applied sciences, 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. The approval is effective from 13-10-1983 to 12-10-1985.

Approval under section 35CCB confirms institutional recognition for conservation programmes subject to reporting and audit conditions.
Approval is granted to Tata Chemicals Society for Rural Development, Mithapur, for specified conservation programmes, effective three years from 1 January 1984, subject to conditions: maintain a separate donations account; submit annual programme progress reports to the prescribed authority by 30 June; provide audited annual accounts and balance sheet to the prescribed authority and the Commissioner of Income-tax by 30 June; and remain subject to withdrawal by the prescribed authority for continued satisfaction.

Research programme approval under income tax law; sponsored scientific project and implementing institution officially approved with specified validity period.
Approval under the income tax research framework is recorded for the project titled Control of Root Rot Diseases of Vegetable Brinjal with Plant Oils, sponsored by M/s. Hindustan Lever Ltd. and implemented by Bidhan Chandra Krishi Viswa Vidyalaya, Department of Plant Pathology. The notification specifies commencement and completion dates, estimated outlay, confirms the implementing institution's eligibility to undertake sponsored projects under the tax law, and states the approval's period of validity.

Research programme approval under section 35(2A) allows notified R&D projects to qualify for tax provisions.
Approval under section 35(2A) of the Income-tax Act, 1961 is given to the project "Development of Technology for the manufacture of Jaggery out of Sweet Sorghum," sponsored by M/s. Kirloskar Brothers Ltd., implemented by Nimbkar Agricultural Research Institute, Phaltan, running from 1-8-1982 to 31-7-1984 with an estimated outlay, and the implementing institute is separately recorded as approved under section 35(1)(ii).

Approval under section 35(2A): sponsored cattle immunisation research approved with named implementer, duration, and outlay.
Approval under section 35(2A) of the Income-tax Act, 1961 read with rule 6(iv) of the Income-tax Rules, 1962 is notified for the project Studies on Immunisation of Cattle against Common Ixodid Tick, Boohilus microplus, sponsored by M/s. Hindustan Lever Ltd., to be implemented by Bihar Veterinary College, Rajendra Agricultural University, Patna, with specified commencement and completion dates and an estimated outlay; Bihar Veterinary College is confirmed eligible to take up sponsored projects as an approved institution.

Section 10(23C)(iv) notification recognises a charitable trust's status for specified assessment years under the Income tax Act.
The Central Government, by Notification No. S.O.1355 dated 2 4 1984, notifies Padmabhushan Dr. M. C. Modi Public Trust, Rajajinagar, Bangalore, under the exercise of powers vested by clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, recognising the trust for the purposes of that provision for the period covering the assessment years 1982 83 to 1984 85.

Charitable institution notification: Father Muller's granted tax exemption under section 10(23C)(iv) for specified assessment years.
Notification confers charitable institution status on Father Muller's Charitable Institutions, Mangalore, under clause (iv) of sub section (23C) of section 10 of the Income tax Act. The Central Government, invoking its statutory power, notifies the institution for the period covered by the assessment years 1981 82 to 1984 85 and records the official notification number.

Tax exemption notification for The Music Academy, Madras under section 10(23C)(iv) applies for specified assessment years.
The Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies The Music Academy, Madras for the purposes of that provision, specifying recognition for the assessment years 1982 83 through 1985 86 and thereby fixing the temporal scope of its statutory tax recognition.

Scientific research programme approval under section 35(2A) confers recognised sponsored-project eligibility and specifies implementing lab and term.
Approval is notified under section 35(2A) of the Income-tax Act, read with rule 6, for the project 'Synthesis of Cytoplasmic Hybrids of Brassica Species' sponsored by M/s Hindustan Lever Ltd., implemented by Bose Institute, Calcutta, with commencement 1 February 1984, completion 31 January 1987, and an estimated outlay; Bose Institute is recorded as approved under section 35(1)(ii) and eligible to undertake sponsored projects, with the approval valid up to 29 February 1984.

Approval under section 35: Birla Academy must keep separate research accounts and file annual audited returns.
Notification approves Birla Academy, New Delhi, as an approved institution for income-tax research purposes under the "Association" category, effective for a limited period. Conditions require the Academy to maintain a separate account for research receipts, file annual returns of scientific research activities by 30 April each year, and submit audited annual accounts and balance sheet with copies to the prescribed authority and the Commissioner of Income-tax by 30 June each year.

Approval under section 35(1)(ii): institution granted research association status with reporting, accounting, and audited-account obligations.
Approval under section 35(1)(ii) granted to All India Institute of Physical Medicine and Rehabilitation Society for Promotion of Medical Research, Bombay, as an Association for scientific research, subject to maintaining a separate account for research receipts, furnishing annual returns of research activities to the prescribed authority by 30 April each year, and submitting audited annual accounts including income and expenditure and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June each year; approval effective for a three-year period from 20 December 1983 to 19 December 1986.

Research institution approval under tax law requires separate research accounts and annual audited returns to tax authorities.
Approval is granted to the National Institute of Immunology, New Delhi as an approved institution under section 35(1)(ii), categorised as an Association in other natural and applied sciences. Conditions require maintenance of a separate account for research receipts, submission of annual returns of research activities to the prescribed authority by 30 April each year, and submission of audited annual accounts and balance sheet to the prescribed authority and the Commissioner by 30 June each year. The approval is effective from 14 September 1983 to 13 September 1986.

Institutional approval for scientific research permits tax-related benefits subject to separate accounts and annual audited reporting.
Approval is granted to the National Labour Law Association, New Delhi, as an Institution for Income-tax purposes for scientific research, conditional on maintaining a separate account for research receipts and furnishing prescribed annual returns of research activities. The institution must also submit audited annual accounts showing income and expenditure and a balance-sheet of assets and liabilities to the prescribed authority, and forward copies to the concerned Commissioner of Income-tax, within the specified annual timelines.

Exemption from section 230 procedural application where an individual's sole Indian income falls within clause eight of section ten.
Central Government specifies under sub section (1) of section 230 that the provision shall not apply to an individual referred to in clause (8) of section 10 whose only source of income in India is as specified in that clause; the notification takes effect on publication in the Official Gazette.

Research project duration specified as three years from 1 January 1981 to 29 February 1984.
Corrigendum amends the earlier notification to specify the research project duration as three years commencing 1 January 1981 and ending 29 February 1984.

Income-tax procedures amended: appeal filing requirements, representative dress code, and copying fee schedule updated, effective April 1.
Every memorandum of appeal must be in triplicate and accompanied by certified copies of the order appealed against, the Income-tax Officer's order, the grounds before the first appellate authority, and any statement of facts. Additional documentary attachments are mandated according to appeal type (penalty appeals, draft-assessment appeals, specific inspecting officer directions, and reassessment appeals). The amendment also prescribes dress regulations for Members and representatives and revises the copying-fee schedule, including rates for urgent and stenographic copies and advance cash recovery.

Tax exemption under section 10(23C)(iv) recognizes Motilal Memorial Society's notified status for specific assessment years.
Notification confers statutory tax-exempt recognition on Motilal Memorial Society under 10(23C)(iv) of the Income-tax Act, with the Central Government naming the Society and specifying the assessment period to which the notification applies.

Section 80G designation names specific temples as places of public worship of renown, affecting donor tax treatment.
Notification under section 80G formally designates six named temples in Jammu and Kashmir as places of public worship of renown, listing the specific shrines and invoking the Central Government's power under sub-section (2)(b) of section 80G of the Income-tax Act to classify them for recognition under the tax regime.

Research approval requires institutions to keep separate research accounts and submit annual returns and audited accounts.
Approval is granted to the Mukund Foundation for Agricultural Research as a research association subject to conditions: maintain separate accounts for research receipts; furnish annual returns of scientific research activities to the prescribed authority by 30th April in prescribed forms; and submit audited annual accounts and a balance sheet to the prescribed authority, with copies to the concerned Commissioner of Income-tax, by 30th June.