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Notifies "Gujarat Ecological Education and Research Foundation" u/s 10(23C)(iv)
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Tax exemption under section 10(23C)(iv) recognizes Gujarat Ecological Education and Research Foundation's charitable status for specified years.
Notification under Section 10(23C)(iv) designates Gujarat Ecological Education and Research Foundation as a recognized charitable entity for income-tax purposes, with the Central Government fixing the temporal scope of recognition to cover the specified assessment years and thereby enabling the foundation to claim tax-exempt treatment under that clause.
Notifies "Society of the Helpers of Mary, Bombay" u/s 10(23C)(iv)
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Tax exemption recognition for a charitable society confirms entitlement to exemption for specified assessment years.
Central Government notification recognises "Society of the Helpers of Mary, Bombay" under Section 10(23C)(iv) of the Income-tax Act, 1961, for the assessment years 1985-86 to 1987-88, specifying the statutory basis and temporal scope of the society's eligibility for the provision's fiscal consequences.
Approved Institution "Thakur Research Foundation, A/4, Anand Niketan, New Delhi" u/s 35(1)(iii)
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Research institution approval under section 35 requires separate research accounts, annual returns by April, and audited accounts by June.
Approval is granted to Thakur Research Foundation as a research Institution under section 35(1)(iii) for activities in other natural and applied sciences, subject to conditions requiring maintenance of a separate account for research receipts, annual returns of scientific research activities to the prescribed authority by 30 April each year, and submission by 30 June each year of audited annual accounts, income and expenditure statements, and balance sheet copies to the prescribed authority and the concerned Commissioner of Income-tax; approval effective from 20 November 1984 to 31 March 1986.
Approved Institution The Indian Society of Criminology, Deptt. of Psychology, University of Madras, Madras u/s 35(1)(iii)
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Approval under section 35(1)(iii) establishes research-institution tax recognition subject to compliance and reporting obligations.
Approval under clause (iii) of sub-section (1) of section 35 accords the Indian Society of Criminology status as an approved research Institution in other natural and applied sciences, subject to conditions: maintain a separate research account; furnish annual research returns by 30 April; submit audited annual accounts and balance-sheet with copies to the Commissioner by 30 June; and apply for extension to the Central Board at least three months before approval expiry.
The Finance Act, 1985
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Income tax rates revised with surcharges and new amendments affecting deductions, agricultural income, and corporate deposit schemes.
Revision of income tax rates and surcharges for diverse assessee classes with detailed schedules for charging, withholding and advance tax; special aggregation and computation rules for net agricultural income with caps and carry forward mechanisms; company surcharge reduction by prescribed deposits; insertion of deductible regimes for tea development accounts and staged deductions for know how; amended withholding rates and targeted changes to deductions, capital gains treatment, wealth tax schedules and consequential cross reference amendments.
Approved Institution "Model Institute of Education & Research, B.C. Road, Jammu" u/s 35(1)(ii)
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Research institution approval requires separate research accounts, annual returns, audited accounts and advance renewal application.
Approval under section 35(1)(ii) was granted to Model Institute of Education & Research, Jammu for scientific research in natural and applied sciences, subject to maintaining separate research accounts, furnishing annual research returns by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and Commissioner by 30 June, and applying to the central tax board for renewal at least three months before approval expiry for the period April 1, 1983 to March 31, 1986.
Approved Institution "Breach Candy Medical Research Centre, Bombay" u/s 35(1)(ii)
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Research institution approval under section 35: conditional recognition requires separate research accounts and annual audited returns.
Approval under section 35(1)(ii) recognises Breach Candy Medical Research Centre, Bombay as an eligible research association for a specified period, subject to conditions: maintain separate accounts for research receipts; furnish annual scientific-activity returns to the prescribed authority by 30 April; and submit audited annual accounts, including income and expenditure and a balance sheet, to the prescribed authority by 30 June with copies to the Commissioner of Income-tax.
Notifies "Sundaram Charities" u/s 10(23C)(v)
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Tax exemption notification under section 10(23C)(v): Sundaram Charities recognised for specified assessment years.
The Central Government, invoking powers under section 10(23C)(v) of the Income-tax Act, 1961, notifies "Sundaram Charities" as an entity within that provision for the assessment years 1986-87 to 1988-89, recording official recognition and the departmental file reference for the notification.
Approved Institution "Usha Scientific Research Institute, 14 Princess Street, Calcutta" u/s 35(1)(ii)
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Approval under section 35(1)(ii) - institution designated as Association with required separate research accounts and annual reporting.
Approval under Section 35(1)(ii) is granted to Usha Scientific Research Institute as an Association, subject to maintaining a separate account for sums received for scientific research; furnishing prescribed annual returns of scientific research activities to the prescribed authority by 30th April each year; and submitting audited annual accounts, showing total income and expenditure and a balance sheet, to the prescribed authority with copies to the concerned Commissioner of Income-tax by 30th June each year. The approval is effective from April 1, 1984 to June 30, 1985.
Approved Institution "The Foundation for Research in Community Health, R. G. Thadani, Marg, Worli, Bombay" u/s 35(1)(ii)
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Section 35(1)(ii) approval: institution granted research approval subject to separate accounts, annual returns and audited accounts.
Approval under Section 35(1)(ii) is granted to The Foundation for Research in Community Health as an Association, subject to maintaining a separate account for research funds, furnishing annual returns of scientific research activities in prescribed forms by prescribed dates, and submitting audited annual accounts and balance-sheet to the prescribed authority with copies to the concerned Commissioner of Income-tax.
Approved Institution St. Joseph's College, Tiruchirapalli" u/s 35(1)(ii)
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Approval under section 35(1)(ii): institution subject to separate research accounts, annual returns, audited accounts and renewal timeline.
St. Joseph's College, Tiruchirapalli is approved as an institution under section 35(1)(ii) subject to maintaining a separate research account, filing annual scientific research returns to the prescribed authority by 30 April, submitting audited annual accounts and balance-sheet with copies to the Commissioner by 30 June, and applying for extension at least three months before expiry; approval is effective from December 11, 1984 to December 31, 1987.
Approved Institution "Bhagwan Mahavir Viklang Sahayata Samiti, SMSMedicalCollege and Hospital, Jaipur" u/s 35(1)(ii)
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Research approval under section 35(1)(ii): institution subject to accounting, reporting, audited accounts and renewal conditions.
Approval is granted to Bhagwan Mahavir Viklang Sahayata Samiti, SMS Medical College and Hospital, Jaipur, as an approved institution in the category "Association" for research expenditure purposes, conditional on maintaining separate research accounts, furnishing annual scientific returns by 30 April, submitting audited accounts and balance-sheet to the prescribed authority and Commissioner by 30 June, and applying for approval extension at least three months before expiry. The approval is effective from 11 August 1984 to 31 March 1987.
Approved Institution "Institute of Medical Sciences, Panjagutta, Hyderabad" u/s 35(1)(ii)
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Section 35(1)(ii) approval requires annual research accounting, reporting by April and audited accounts submission by June.
Approval under section 35(1)(ii) subjects the Institute of Medical Sciences, Panjagutta, to conditions: maintain a separate account for research receipts; file annual returns of scientific research activities to the prescribed authority by 30 April; submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority by 30 June with copies to the Commissioner of Income-tax; and apply to the Central Board of Direct Taxes for extension three months before approval expiry.
Approved Institution "Aspee Agricultural Research and Development Foundatin, Bombay" u/s 35(1)(ii)
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Recognition as approved research institution under income-tax law requires separate research accounts and annual audited returns.
Approval is granted to Aspee Agricultural Research and Development Foundation as an approved institution in the category Association for other natural and applied sciences, subject to conditions: maintain a separate account for sums received for scientific research; furnish annual returns of scientific research activities to the prescribed authority in prescribed forms by the annual deadline; submit audited annual accounts, income and expenditure statements and a balance-sheet to the prescribed authority and provide copies to the concerned Commissioner of Income-tax by the annual deadline; and apply for extension of approval within the prescribed advance period before expiry.
Approved Institution "Land Research Institute, 2nd Floor, UnitedIndiaBuilding, Sir P. Mehta Road, Bombay" u/s 35(1)(ii)
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Research institution approval subjects tax recognition to annual reporting, audited accounts, and separate research accounts.
Approval is granted to the Land Research Institute, Bombay, as an approved institution for scientific research in the category of an association, subject to maintenance of a separate account for research receipts, furnishing annual returns of research activities by 30 April each year, and submitting audited annual accounts and a balance sheet with copies to the concerned tax commissioner by 30 June each year; the approval is effective from 7 July 1984 to 31 March 1986.
Notifies "The Arulmigu Ilanji Kumarar Temple, Ilanji, Tenkasi Taluk" u/s 80G
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Notification under income tax: temple designated as place of historical importance for charitable deduction eligibility.
Central Government notification designates The Arulmigu Ilanji Kumarar Temple, Ilanji, Tenkasi Taluk, as a place of historical importance under the income tax statutory scheme, listing the temple by name and locality and recording the designation by formal S.O. notification.
Approved Institution "Eye Research Centre, 13, Cathedral Road, Madras-86" u/s 35(1)(ii)
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Research-expenditure approval under section 35(1)(ii) requires separate research accounts, annual returns, and audited submissions.
Approval under section 35(1)(ii) as an Association for other natural and applied sciences is granted to Eye Research Centre, Madras, subject to conditions: maintain a separate account for scientific research receipts; furnish annual returns of scientific research activities to the prescribed authority by the prescribed annual deadline; and submit audited annual accounts, income and expenditure statements, and a balance-sheet to the prescribed authority with copies to the concerned Commissioner of Income-tax.
Approved Institution "Nalanda Dance Research Centre, Bombay" u/s 35(1)(iii)
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Research institution approval under tax law requires separate research accounts, annual returns and audited submissions before deadlines.
Nalanda Dance Research Centre, Bombay, is approved as an approved research institution in the area of other natural and applied sciences for a stated fiscal period, subject to maintaining separate accounts for research funds, filing prescribed annual returns of research activities by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June, and applying for extension of approval at least three months before expiry, with late applications liable to rejection.
Approved Institution/association "Environmental Society, BesantGardens, Besant Avenue, Madras-20" and its programmes u/s 35CCB
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Tax approval for charitable environmental programmes granted, conditional on separate donation accounting and annual reporting.
Approval is granted to the Environmental Society, Besant Gardens, Madras, and specified conservation programmes-botanical garden development, park schemes, green belt creation, and a beach study-for the purposes of the tax provision. The approvals are valid for three years from December 1, 1984, subject to maintaining separate donation accounts, annual progress reports to the prescribed authority by June 30, submission of audited accounts and balance sheets to the authority and tax commissioner by June 30, and possible retrospective withdrawal by the prescribed authority.
Notifies "Shri Mahishamardini Temple, Neelaver" u/s 80G
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Notification under section 80G designates Shri Mahishamardini Temple Neelaver as a place of historical and archaeological importance.
Central Government notification designates Shri Mahishamardini Temple, Neelaver as a place of historical and archaeological importance throughout the State of Karnataka under the powers conferred by sub-section (2)(b) of section 80G of the Income-tax Act, thereby recognizing the temple within the Act's framework for tax-related treatment of cultural and charitable sites.

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Acts Income Tax