Income tax exemption notification: organisation notified under the charitable institution exemption clause, confirming administrative eligibility.
Central Government notification designates The Dakshineswar Ramakrishna Sangha, Dakshineswar, Calcutta as an approved charitable institution for exemption under the charitable organisations provision of the Income tax Act for the specified assessment year, identifying the organisation by name and recording the official notification and file reference as administrative confirmation of eligibility.

Section 10(23C)(v) notification: Sundaram Charities recognised for tax exemption purposes for the relevant assessment year.
The Central Government, exercising powers under the specified sub-clause of clause (23C) of section 10 of the Income-tax Act, notifies Sundaram Charities, Madras as recognised for the purposes of that sub-clause for the assessment year 1989-90, conferring formal recognition for tax-exempt treatment for the stated year.

Tax exemption for specified REC bonds granted, subject to holder registration with the issuing corporation.
Central Government designates a specified series of secured, redeemable, non-convertible REC bonds as tax-free under the Income-tax Act provision applicable to such instruments. The tax benefit is qualified by a mandatory condition that the bondholder register his name and holding with the issuing corporation to be eligible for the exemption.

Tax exemption for specified railway bonds granted, subject to bondholder registration to secure the tax-free interest benefit.
Central Government specifies 10 year 9% tax-free secured redeemable non-convertible railway bonds (Series III) as eligible for exemption under the Income-tax Act; interest on these bonds is tax-exempt provided the bondholder registers his name and holding with the issuing corporation as a condition of entitlement.

Exemption notification under section 10(23C)(iv) confirms tax-exempt status for Indian People's Natural Calamities Trust for specified assessment years.
Central Government notification designates Indian People's Natural Calamities Trust as an exempt charitable institution under the exemption provision of section 10 clause (23C) sub-clause (iv) of the Income-tax Act for the assessment years 1986-87 through 1989-90.

Section 10(23C)(iv) notification recognizes a charitable institution's eligibility for income-tax exemption in the specified assessment year.
Section 10(23C)(iv) notification designates Royal Common Wealth Society for the Blind, Bombay as an eligible charitable institution under the Income-tax Act for the assessment year 1989-90, invoking the authority of sub-clause (iv) of clause (23C) of section 10.

Tax exemption notification under section 10(23C)(v) recognises Calcutta Zoroastrian Community's Religious and Charity Funds for assessments.
Central Government notification designates Calcutta Zoroastrian Community's Religious and Charity Funds as eligible under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 for the specified assessment years, thereby recognising the fund within the statutory income-tax exemption framework for those assessment years.

Reciprocal tax exemption for international shipping and air transport income, exempting resident carriers from foreign income tax.
Amendment to the India-United States double taxation arrangement establishes a reciprocal tax exemption for income from international operations of ship and aircraft operators: Air India, its wholly owned subsidiaries and Indian resident shipping enterprises are exempt from U.S. income tax on international operations from 1 January 1987, and equivalent exemption is extended to U.S. resident enterprises in India.

Notification under Section 10(23C)(iv) confirms tax-recognition of a family planning foundation for the assessment year.
The Central Government, exercising powers under Section 10(23C)(iv) of the Income-tax Act, notifies The Family Planning Foundation, New Delhi, for the purposes of that sub-clause for the assessment year 1989-90, identifying the organisation by name and citing the issuing notification number and date as the administrative basis for recognition.

Tax exemption notification under section 10(23C)(iv) confirms export promotion council's notified status for specified assessment years.
The Central Government notifies the Basic Chemicals, Pharmaceuticals and Cosmetics Export Promotion Council under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act for the purpose of that provision, specifying the notification's operative effect as confined to the stated assessment years and recording the notifying authority reference.

Tax exemption notification under section 10(23C)(iv) designates an educational charitable institution for tax recognition.
The Central Government, invoking section 10(23C)(iv) of the Income tax Act, notifies The Tata Agricultural and Rural Training Centre for the Blind, Bombay, as an institution covered by that sub clause for the assessment year 1989-90, formally recognizing its qualification for the statutory exemption category and recording the official reference for the administrative designation.

Tax exemption notification under section 10(23C)(iv) recognises charitable status for People's Action for Development, Maharashtra.
Central Government notification under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act notifies People's Action for Development, Maharashtra for the purposes of that sub-clause for the assessment year 1989-90, recognising the organisation within the statutory tax-exemption framework for that year.

Approval under section 35(1)(iii): institution approved subject to separate accounts, annual returns, audited accounts and renewal.
Approval under section 35(1)(iii) is granted to Ved Vignan Mahavidyapeeth as an Institution, conditional on maintaining separate accounts for scientific research, furnishing annual returns of research activities by 31st May, submitting audited annual accounts and balance-sheet to the prescribed authority and specified tax offices by 30th June, and applying to tax authorities for renewal before expiry; the notification also specifies the institution's address and the approval's operative period.

Tax exemption under section 10(23C)(iv) recognized for Homi Bhabha Fellowships Council for assessment year 1989-90.
Notification declares Homi Bhabha Fellowships Council, Bombay recognised under section 10(23C)(iv) of the Income tax Act, 1961 for the specified assessment year, effected by the Central Government exercising powers under that sub clause and recorded by the stated administrative reference.

Approval under section 35(1)(ii) recognition for scientific research requires separate accounts, reporting and audited filings.
Approval is granted to the Goa Cancer Society as an Institution for scientific research under section 35(1)(ii) for 1 April, 1988 to 31 March, 1989, subject to maintenance of separate research accounts, submission of annual research returns by 31 May, furnishing audited accounts and balance-sheet to the prescribed authority by 30 June with copies to the Central Board of Direct Taxes, DGIT (Exemption) and the Commissioner, and timely application for extension before expiry.

Scientific research approval under tax law requires associations to maintain separate accounts and complete annual filings.
Approval is granted to Bai Jerbai Wadia Hospital for Children and Institute of Child Health Research Society as an approved institution for scientific research under clause (ii) of sub section (1) of section 35, as an Association, subject to conditions: maintain a separate account for research receipts; furnish annual research activity returns by 31st May; submit audited annual accounts showing income, expenditure, assets and liabilities by 30th June to the prescribed authority and specified tax offices; and apply for approval extension before expiry.

Approval under section 35(1)(ii) for research institution requires separate accounts, annual returns and audited financial submissions.
Approval under section 35(1)(ii) was granted to Forbes Research Centre, New Delhi, as an "Association" on condition that it maintain a separate account for scientific research receipts; furnish annual returns of research activities by 31st May; submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority and specified tax offices by 30th June; and apply for extension to the central tax administration and exemption directorate before approval expiry.

Approval under section 35(1)(iii) confirms institution status subject to accounting, reporting, and renewal conditions.
Approval under section 35(1)(iii) recognises the Statistical Publishing Society, Calcutta as an institution for research-related tax purposes, conditional on maintaining separate accounts for research receipts, filing annual research returns in prescribed forms, and submitting audited accounts and balance-sheet copies to the prescribed authority and specified tax offices by prescribed dates. Approval requires timely application for renewal prior to expiry; late applications may be rejected.

Research approval compliance requires separate accounts, annual audited returns and timely renewal applications under tax law.
Approval under Section 35(1)(iii) is granted to People's Institute for Development and Training, New Delhi, subject to maintenance of a separate account for scientific research receipts, annual research returns to the prescribed authority by 31st May, and submission of audited annual accounts, income and expenditure statements and a balance sheet to the prescribed authority and specified tax offices by 30th June. The Institute must seek renewal from the tax authorities at least three months before approval expiry; late applications may be rejected.

Specified HUDCO Shelter Bonds require transferee to notify issuer within sixty days to secure tax proviso benefit.
Central Government specifies 7 year 13% taxable Secured Redeemable Non-convertible HUDCO Shelter Bonds (Series-II) issued by the Housing and Urban Development Corporation Limited as securities under clause (iib) of the proviso to section 193 of the Income-tax Act, 1961. The proviso's benefit on transfer by endorsement or delivery is admissible only if the transferee informs the Corporation by registered post within sixty days of the transfer.