Section 80G notification: place of public worship recognised for donation deductibility under the Income tax Act.
Notifies Sree Lakshmi Narasimha Navaneetha Krishna Temple at Nanganallur, Madras under clause (b) of sub section (2) of section 80G of the Income tax Act, 1961 as a place of public worship of renown throughout Tamil Nadu by Central Government notification S.O.3594 dated 4 8 1986, formally recognising the temple within the statute's tax related qualification framework.

Approval under section 35(1)(ii) granted with compliance conditions, annual reporting and renewal deadlines for research institutions.
Approval granted to Guha Institute of Biochemistry, Calcutta, as an approved institution for tax purposes, subject to maintaining a separate account for research receipts, filing annual research returns by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority with copies to the Commissioner by 30 June, and applying for extension of approval at least three months before expiry. Approval effective from 1 April 1985 to 31 March 1987.

Approval under section 35(1)(iii): institution granted status subject to research accounting, annual returns, audited accounts and renewal rules.
Approval under section 35(1)(iii) is granted to Foundation for Organisational Research, New Delhi, as an Institution for tax recognition for scientific research, contingent on maintaining separate research accounts, furnishing annual research returns to the prescribed authority 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 three months prior to expiry. The approval is effective from 1 April 1986 to 31 March 1989.

Income tax Appellate Tribunal rules amended to allow the Senior Vice President to exercise functions alongside the President.
The 1963 rules are amended to insert after the word President the words "or the Senior Vice President", authorising the Senior Vice President to exercise the same function identified in that clause as the President; the amendment takes effect on publication in the Official Gazette and does not alter other eligibility or service provisions.

Charitable deduction eligibility: temple designated as place of public worship of renown enabling donor tax benefits.
The Central Government, under clause (b) of sub-section (2) of section 80G of the Income-tax Act, 1961, notifies Arulmighu Sundareswara Swamy Temple, Valamarkottai, Thanjavur as a place of public worship of renown throughout the State of Tamil Nadu, thereby aligning the temple with the statutory framework for donor tax treatment applicable to notified places of worship.

Tax recognition under section 80G: notification designates a temple as a place of public worship enabling eligibility for deductions.
Central Government, under clause (b) of sub section (2) of section 80G of the Income tax Act, 1961, notifies Sri Giriraja Kannigalambal Sametha Srijalanatheswara Alayam as a place of public worship of renown throughout the State of Tamil Nadu by Notification No. S.O.3638 dated 1 8 1986 (No. 6833/F. No. 176/43/86 IT(AI)).

Notification under section 10(23C)(v) designates a temple as a notified charitable institution for specified assessment years.
Notification under section 10(23C)(v) designates Arulmigu Pasupatheeswarar Tirukkovil, Pandanallur, as a notified institution for tax-exemption purposes, with the Central Government specifying the temporal scope of recognition by reference to particular assessment years and recording the action by notification number.

Notification under section 10(23C)(v): recognition of tax-exempt status for Mirza Agiari and Parsi Anjuman for specified assessment years.
The Central Government has notified Mirza Agiari and Parsi Anjuman, Jamnagar under 10(23C)(v) of the Income-tax Act, recognizing the entity for the purposes of that clause and specifying the period of assessment-year recognition by way of S.O.3592 dated 1-8-1986.

Notification recognizing a temple as place of public worship under section 80G, confirming statutory tax-related recognition.
Central Government, in exercise of the powers conferred by clause (b) of sub-section (2) of section 80G of the Income tax Act, 1961, notifies Arulmigu Mariamman Vinayagar Temple at Sulakkal, Coimbatore to be a place of public worship of renown throughout the State of Tamil Nadu by Notification No. S.O.3591 dated 1-8-1986.

Tax approval for scientific research institution requires separate research accounts, annual audited returns, and timely renewal applications.
Approval of Anam Scientific and Technological Applied Research Foundation as a research association requires maintenance of a separate account for research receipts, annual submission of prescribed returns by 30 April, and filing of audited annual accounts and balance sheet to the prescribed authority and tax commissioner by 30 June; renewal applications must be filed three months before approval expiry, with late applications liable to rejection. The approval period runs from 1 January 1986 to 31 March 1987.

Notification under 10(23C)(v) designates a temple as a notified charitable religious institution for tax classification.
Central Government notification designates Arulmigu Hirudayakamalanatha Swami Temple, Valivalam, as a notified religious/charitable institution under 10(23C)(v) of the Income-tax Act for specified assessment years, exercising executive power to identify the entity within the statutory category and specifying the temporal scope of the designation.

Approval under section 35(1)(ii): research approval requires separate accounts, annual returns, audited accounts and timely renewal.
Approval under section 35(1)(ii) is granted to Span Research Centre, Udhna, Surat, as an "Association" subject to conditions: maintain separate accounts for research receipts; furnish annual returns of scientific research activities by 30 April; submit audited annual accounts, income and expenditure statements and balance sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30 June; and apply to the Central Board of Direct Taxes three months before expiry for extension.

Research approval requires separate research accounts, annual returns, audited statements and advance renewal applications to retain tax recognition.
Approval of the Society for Research on Haematology and Blood Transfusion, Calcutta, as an approved institution for tax relief for scientific research is granted in the category of an association, subject to maintaining separate research accounts; filing annual returns of research activities to the prescribed authority; submitting audited annual accounts, income and expenditure statements and balance sheet to the prescribed authority and the tax commissioner; and applying in advance for extension of approval before expiry.

Section 269SS notification: HDFC Home Savings Plan and Loan Linked Deposit Scheme recognised under proviso clause (e).
Notification designates Housing Development Finance Corporation Limited, Bombay, as recognised under the proviso to section 269SS of the Income-tax Act, 1961 in respect of its Home Savings Plan Scheme and Loan Linked Deposit Scheme, pursuant to powers conferred by clause (e) of that proviso.

Specification under Section 138: Central Government authorises Uttar Pradesh Vigilance Commission for functions under the Income tax Act.
Central Government specifies the Uttar Pradesh Vigilance Commission, Lucknow, for the purposes of sub clause (ii) of clause (a) of sub section (1) of section 138 of the Income tax Act, 1961, and permits any officer specifically authorised by the Commission to act for the Commission in relation to that sub clause, effecting formal designation and delegation for the statutory function.

Approval under section 35(1)(iii) requires distinct research accounts, annual returns, audited accounts and timely renewal applications.
Approval is granted to the Centre for Research, Planning & Action under section 35(1)(iii) read with rule 6, subject to maintaining a separate account for research funds, furnishing annual research returns by 30 April, submitting audited accounts and balance-sheet to the prescribed authority and Commissioner by 30 June, and applying to the Central Board of Direct Taxes for extension three months before expiry. The approval is effective from 1 April 1986 to 31 March 1988.

Research approval granted: institute must maintain separate research accounts and submit annual returns and audited accounts.
Approval is granted to Lal Chand Agro Research Institute, New Delhi, under section 35(1)(ii) as an "Association" for the period 1-4-1986 to 31-3-1987, subject to maintaining separate accounts for research receipts, furnishing annual returns of scientific research activities by 30 April each year, submitting audited annual accounts and balance-sheet to the prescribed authority and Commissioner by 30 June each year, and seeking extension of approval from the Central Board of Direct Taxes three months before expiry.

Specification of secured redeemable non-convertible bonds under the withholding proviso, altering their treatment for tax withholding.
Central Government, under the proviso to the income-tax withholding provision, specifies the "14% Secured Redeemable Non-convertible Bonds----1986, 'A' Series" issued by Indian Telephone Industries Limited, Bangalore, as falling within that proviso for withholding tax purposes and subject to the proviso's tax-withholding framework.

Specification under section 193 proviso designates NTPC Secured Redeemable Bonds for that provision, first series.
Central Government specifies the 14% Secured Redeemable N. T. P. C. Bonds - 1986, First Series, issued by National Thermal Power Corporation Ltd., New Delhi, under clause (iib) of the proviso to section 193 of the Income-tax Act by Notification S.O.2613 dated 16-7-1986, thereby designating those bonds for the purposes of that proviso.

Specified Secured Non-convertible Bonds designated under income tax proviso for tax treatment by government notification.
Central Government, invoking the proviso to section 193 clause (iib), designates the 14% Secured Non-convertible Bonds issued by Neyveli Lignite Corporation Limited, Neyveli, Tamil Nadu, as specified instruments for the purposes of that proviso under the Income-tax Act.