Section 10(23C)(iv) notification recognizes Defence Civilians Welfare Fund's charitable status for specified assessment years under Income Tax law.
The Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, notifies the Defence Civilians Welfare (T.B. Cancer and Leprosy) Fund for the purposes of that provision for the period covering specified assessment years, thereby recognising the Fund within the statute's exemption/recognition framework for that stated period.

Notification under section 10(23C)(v) designates Idara Dawatul Quran as a recognised institution for specified assessment years.
Central Government notification S.O. 2907 dated 3-7-1986 designates Idara Dawatul Quran, Bombay as a notified institution under section 10(23C)(v) of the Income-tax Act, 1961, recognising it for the purposes of that provision for the assessment years 1984-85 to 1986-87.

Approval under section 35(1)(ii) permits association research deduction subject to accounting, annual returns, audited accounts and renewal.
Approval is granted to Associated Electronics Research Foundation, New Delhi, as an association for the purpose of deductions for scientific research under the Income-tax Act, subject to conditions: maintain separate research accounts; file annual research activity returns with the prescribed authority by 30 April; furnish audited annual accounts and balance-sheet to the prescribed authority and Commissioner of Income-tax by 30 June; and apply to the tax board for extension at least three months before approval expiry. The approval is effective from 15-5-1985 to 31-3-1988.

Avoidance of double taxation framework allocating taxing rights and credit relief between India and Thailand under defined residence and PE rules.
Convention provides a bilateral framework for avoidance of double taxation and prevention of fiscal evasion between India and Thailand, applying to residents and taxes on income of each State. It defines core terms, prescribes residence tie-breakers, and details permanent establishment criteria (including a 183-day service/construction threshold and specified exclusions). The treaty allocates taxing rights across income categories (business profits, immovable property, dividends, interest, royalties, capital gains, personal services) and requires the residence State to provide credit for tax paid in the source State subject to statutory limits. It also establishes non-discrimination, a Mutual Agreement Procedure, and an exchange of information regime with secrecy safeguards.

Approval under section 35(1)(ii) secures tax-recognition for research institutions, subject to annual returns, audited accounts, and renewal rules.
The Eye Research Foundation, Madras, is notified as an approved research institution under the tax provision for scientific research, conditional on maintaining a separate research account, filing annual returns of research activities by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and tax commissioner by 30 June, and applying for renewal three months before approval expiry; late renewal applications may be rejected. The notification names the institution and states a defined effective period.

Research approval grants tax-related benefits to a college subject to separate research accounts and annual reporting.
Approval granted to Bhartiya Vaidyak Samanvaya Samiti, Shri Ayurved Mahavidyalaya, Nagpur as a College for research related tax purposes is subject to conditions: maintain separate accounts for research receipts; furnish annual scientific research returns by 30th April; submit audited annual accounts and balance-sheet by 30th June with copies to the tax commissioner; and apply for renewal at least three months before approval expiry, late applications being liable to rejection.

Scientific research approval under section 35(1)(ii) requires separate research accounts, annual returns and audited reporting.
Approval of the Kerala Forest Research Institute, Peechi, as an association under section 35(1)(ii) is conditional on maintaining separate accounts for research funds, furnishing annual research returns to the prescribed authority by 30th April, and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30th June; approval renewal must be sought from the Central Board of Direct Taxes at least three months before expiry.

Approval under section 35(1)(ii) grants research-association tax status subject to separate accounts, annual returns, audited accounts, and timely renewal.
Approval is granted to Nimbkar Agricultural Research Institute as an approved research association for tax purposes, effective 1 April 1985 to 31 March 1987, conditional on maintaining separate research accounts, filing annual research activity returns by 30 April, submitting audited annual accounts and balance-sheet with copies to the Commissioner by 30 June, and seeking extension from the Central Board at least three months before approval expiry.

Withdrawal of income tax approval ends exempt status for Sugarcane Research Station, Jullunder, effective March 1986.
The institution's prior approval under the income tax exemption provision is rescinded, withdrawing the Sugarcane Research Station, Jullunder's approved status and specifying an operative effective date for that withdrawal, as recorded by notification and file references.

Notification under Section 10(23C)(iv): All India Pingalwara Society notified for specified assessment years for income-tax exemption purposes.
Notification designates All India Pingalwara Society (Regd.), Amritsar, under the charitable-institution provision of the Income-tax Act, applying the statutory tax-recognition for the assessment years 1986-87 to 1988-89 and reflecting central-government exercise of authority by official notification number for administrative reference.

Approval under section 35(1)(ii) conditions research recognition on separate accounts, annual returns, audited filings and renewal.
Approval under section 35(1)(ii) of the Income-tax Act is granted to the Taj Agricultural Research Centre as an "Association" subject to maintaining a separate account for research funds, furnishing annual research returns to the prescribed authority by 30 April, submitting audited accounts and balance-sheet with copies to the prescribed authority and Commissioner by 30 June, and applying for renewal to the Central Board of Direct Taxes at least three months before expiry.

Approval under section 35(1)(ii): research association granted tax-related recognition subject to accounts, returns, audits and renewal procedure.
Approval under section 35(1)(ii) is granted to Vivekananda Kendra Yoga Anusandhana, Samsthan as an Association for scientific research purposes, effective 14-5-1986 to 31-3-1988, subject to compliance with separate research accounts, annual research activity returns, audited annual accounts with copies to the Commissioner of Income-tax, and advance application for extension before expiry of approval.

Tax approval under section 35(1)(ii) requires research associations to maintain separate accounts and timely annual filings.
Approval under section 35(1)(ii) is granted to Man-Made Textile Research Association, Surat as an Association for scientific research, conditional on maintaining a separate account for research receipts, filing annual returns of research activities by 30 April, submitting audited accounts and balance sheet to the prescribed authority and the Commissioner by 30 June, and applying for approval extension at least three months before expiry, with late applications liable to rejection.

Research institution approval under tax law: Diabetes Research Centre approved subject to separate research accounts, annual returns and renewal application.
The Diabetes Research Centre, Madras, is approved as a research institution under the tax provision for associations, subject to maintaining separate accounts for research funds, filing annual returns of research activities in prescribed forms, submitting audited accounts and balance-sheet copies to the prescribed authority and the Commissioner of Income-tax by the stated annual deadlines, and applying in advance for extension of approval, with late applications liable to rejection.

Approval under section 35(1)(ii) grants research-institution tax-approved status subject to prescribed accounting and reporting conditions.
Approval is granted to the Centre for Earth Science Studies, Trivandrum as an approved institution under the specified tax provision for the period 1-4-1986 to 31-3-1987, subject to conditions: maintain separate research accounts; furnish annual research returns by 30 April; submit audited accounts and balance sheet to the prescribed authority by 30 June with copies to the Commissioner of Income-tax; and apply three months before expiry for extension.

Notification under section 10(23C)(iv) grants tax-recognition to a trust for specified assessment years period.
The Central Government notifies The Nehru Trust for Cambridge University for the purpose of tax exemption under 10(23C)(iv), conferring the statutory recognition described in that sub-clause for the assessment years 1985-86 to 1987-88, thereby fixing the temporal scope of the Trust's entitlement to the specified tax treatment.

Exemption under section 10(23C)(iv): organisation formally notified as eligible for specified assessment years.
The Central Government, exercising power under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, notifies "Jhana Prabhodhini, Pune" as eligible under that provision for the specified assessment-year period, thereby bringing the institution within the statutory exemption framework for the stated assessment years.

Tax exemption notification: Christian Service Society recognised under section 10(23C)(v) for specified assessment years status.
Notifies Christian Service Society, Midnapore under clause (23C)(v) of section 10 of the Income-tax Act, recognising the Society for the purposes of that section for the assessment years 1983-84 to 1987-88 by Notification No. S.O.2539 dated 12-6-1986.

Tax exemption notification under section 10(23C)(v) recognizes a trust's income tax status for specified assessment years.
Notification under section 10(23C)(v) designates Shri Shiva Balayogi Maharaj Trust, Bangalore as recognized for the purposes of that provision for the assessment years 1985-86 to 1987-88, specifying the temporal scope and recording the official notification reference.

Tax exemption recognition under section 10(23C)(v) - organisation formally notified and covered for specified assessment years.
Notification under section 10(23C)(v) recognises Hanumanprasad Poddar Smarak Samiti, Gorakhpur as an organisation eligible for income tax exemption under that sub clause and fixes the temporal scope of recognition for specified assessment years for tax assessment and administration.