Specification of REC-13th Series Bonds clarifies applicability of the proviso to section 193 for tax purposes.
The Central Government, exercising the power conferred by clause (iib) of the proviso to section 193 of the Income-tax Act, 1961, specifies the "REC-13th Series Bonds" issued by Rural Electrification Corporation Limited, New Delhi, by Notification No. S.O.2611 dated 16-7-1986 for the purposes of that clause.

Income tax exemption under section 10(23C)(v): R.C. Diocese of Palayamkottai notified for the assessment year.
The Central Government, invoking sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies R.C. Diocese of Palayamkottai by Notification No. S.O.3589 dated 14-7-1986 as entitled to exemption under section 10(23C)(v) for the assessment year 1983-84.

Tax exemption under section 10(23C)(v) grants notified charitable trust tax-exempt status for specified assessment years.
Central Government notification designates Shree Jayarambhai Dayabhai Chauhan (Bytco) Charitable Trust as recognised under section 10(23C)(v) of the Income-tax Act, 1961, granting administrative recognition of the trust for the specified assessment years and enabling application of the Act's exemption provision to the trust for that period.

Tax exemption under section 10(23C)(v) recognises a charitable trust's eligibility for specified assessment years.
Central Government notification designates Sechasanvasi Sri Akashar Purushottam Sanstha Trust as eligible for exemption under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, recognising the trust for the purposes of that provision for the specified assessment years.

Tax exemption under section 10(23C)(v) notified for Srirangam Srimad Andavan Periasramam for specified assessment years.
Central Government notification exercising power under section 10(23C)(v) notifies Srirangam Srimad Andavan Periasramam, Srirangam as an institution covered by the exemption provision for the assessment years 1985-86 to 1987-88, applying the recognition solely to the named entity and specified assessment period.

Notification under section 10(23C)(iv) of the Income-tax Act recognizes a society's exemption for specified assessment years.
Notification under section 10(23C)(iv) of the Income-tax Act notifies Calcutta Zoroastrian Stree Mandal as an entity eligible for tax exemption under that provision, declaring the organisation recognised for the purposes of the provision for the assessment years specified in the notification.

Approval under section 35(1)(ii) limited to a fixed validity period for the specified tax-approval institution.
Approval under section 35(1)(ii) for the Bhartiya Krishi Udyog Pratisthan (Bhartiya Agro-Industries Foundation), Uruli-Kanchan, District Poona, is superseded; earlier notifications are replaced and the approval is valid only up to 31-3-1987.

Tax approval under section thirty-five: association granted research status with accounting, audit, reporting and renewal obligations.
Approval is granted to Mukund Foundation for Agricultural Research, Coimbatore, as an approved institution under section 35(1)(ii), subject to maintenance of a separate account for research receipts; annual submission of scientific research returns to the prescribed authority by 30th April; and submission of audited annual accounts, income and expenditure statements and balance sheet to the prescribed authority with a copy to the Commissioner by 30th June, and advance application for extension of approval at least three months before expiry.

Approval under section 35(1)(ii) requires research associations to keep separate accounts and file annual audited returns.
Approval under section 35(1)(ii) of the Income-tax Act is granted to the Society of Indian Plant Taxonomists, Allahabad, as an Association for tax recognition of scientific research, subject to maintaining separate research accounts, filing annual returns of scientific research activities by 30 April each year, and submitting audited annual accounts and balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year; renewal applications must be filed three months before expiry.

Research approval requires separate research accounts, annual returns, audited accounts and timely renewal application.
Approval under Section 35(1)(ii) recognizes Dr. Jivraj Mehta Smarak Health Foundation as an institution eligible for research-related income-tax consideration, subject to maintaining a separate account for research receipts, furnishing annual scientific returns by 30th April, submitting audited annual accounts and balance-sheet to the prescribed authority and Commissioner by 30th June, and applying for extension of approval before expiry.

Approval under section 35(1)(iii) requires institutional accounting, annual research returns, audited accounts, and timely renewal.
Approval is granted to the Social Policy Research Institute, Jaipur, under the Income-tax Act provision for institutions engaged in scientific research, subject to conditions: maintain separate accounts for research sums; furnish annual returns of research activities to the prescribed authority by 30 April; submit audited annual accounts, income and expenditure statements and a balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June; and apply for renewal three months before approval expiry.

Research institution approval under income-tax provision - conditional on separate accounts, annual returns, audited accounts and renewal request.
Approval is granted to Bakul Finechem Research Centre, Bombay, as an approved institution under the income-tax provision for scientific research, categorised as an "Association", effective 1-4-1985 to 31-3-1987, subject to conditions: maintain separate research accounts; furnish annual scientific research returns to the prescribed authority by 30th April; submit audited annual accounts and balance-sheet to the prescribed authority and Commissioner of Income-tax by 30th June; and apply to the Central Board of Direct Taxes three months before expiry for extension, with late applications liable to rejection.

Approval under section 35(1)(ii) requires research institutions to meet strict reporting and audit compliance obligations.
Approval under section 35(1)(ii) recognises Shri Chitra Tirunal Institute as an approved institution for research-related tax purposes, subject to maintaining separate accounts for research receipts, filing annual returns of research activities to the prescribed authority by 30th April, submitting audited annual accounts and balance-sheet to the prescribed authority and copies to the concerned Commissioner of Income-tax by 30th June, and applying to the Central Board of Direct Taxes three months before approval expiry for extension.

Approval under section 35(1)(ii): research institution approval conditioned on accounting, annual returns, audited filings, and timely extension application.
Approval granted to Bhagawan Sri Ramana Maharshi Research Centre, Bangalore, as an approved institution for scientific research under the income-tax provision, categorized as an "Association," subject to maintaining separate research accounts, 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 three months before approval expiry for extension; late applications may be rejected.

Approval under section 35(1)(ii) - Rajkot Cancer Society must maintain separate research accounts and meet annual filing deadlines.
Approval of Rajkot Cancer Society as an approved institution under section 35(1)(ii) is subject to conditions: maintain separate accounts for research receipts; file annual returns of scientific research activities to the prescribed authority by 30 April; submit audited annual accounts and a balance-sheet to the prescribed authority and furnish copies to the Commissioner of Income-tax by 30 June; and apply to the tax board for extension at least three months before approval expiry.

Tax exemption under section 10(23C)(v) notified; charitable institution recognised for specified assessment years by central government.
Notification under section 10(23C)(v) of the Income-tax Act whereby the Central Government notifies Green Park Free Church, New Delhi, as eligible for the tax exemption under clause (23C)(v) for the assessment years stated in the notification, thereby formally recognising the institution's entitlement to the statutory tax treatment for that period.

Charitable deduction recognition: notification designates Shri Arulmigu Mariamman Temple as qualifying for donor tax deductions statewide.
Notification designates Shri Arulmigu Mariamman Temple, Karuvalur, Coimbatore as recognized under sub-section (2)(b) of section 80G of the Income-tax Act, 1961 and notifies it as a place of archaeological and historical importance for the State of Tamil Nadu, invoking the Central Government's statutory power and recording the notification and file references.

Notification under section 10(23C)(iv) recognizes Cancer Patients' Aid Association for specified assessment years in tax law.
The Central Government exercises its power under section 10(23C)(iv) of the Income-tax Act to notify Cancer Patients' Aid Association, Bombay, as qualifying under that provision for the specified assessment years, citing the official notification number and administrative reference.

Exemption under section 10(23C)(iv) notified by central government for a cooperative development body for specified assessment years.
The Central Government, invoking sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, notifies the National Co-operative Development Corporation as eligible under section 10(23C)(iv) for the specified assessment years, thereby including it within the Act's tax-exemption framework for that period.

Tax exemption notification: entity notified under section 10(23C)(iv), granting tax exempt recognition for specified assessment years.
Central Government notifies Cathedral Relief Service, Calcutta, under the section 10(23C)(iv) income tax exemption provision, invoking sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, and designating the organization as eligible for the specified exemption for the assessment years 1985 86 to 1987 88.