Specified bonds: transfer of NTPC secured redeemable bonds permits proviso benefit if transferee notifies corporation within sixty days.
Central Government specifies the "14 per cent. Secured Redeemable NTPC Bonds, 1986-Second Series" as specified bonds under the proviso to section 193 of the Income-tax Act. The proviso benefit on transfer by endorsement or delivery is admissible only if the transferee notifies the issuing Corporation by registered post within sixty days of the transfer.

Approval under section 35(1)(iii) imposes accounting, annual reporting and renewal conditions for research institutions.
Vivekananda Nidhi, Calcutta is approved under clause (iii) of sub-section (1) of section 35 of the Income-tax Act for 1-4-1987 to 31-3-1990, subject to maintaining separate research accounts, filing annual returns of scientific research activities by 31st May, submitting audited annual accounts and balance-sheet to the prescribed authority by 30th June with copies to the Central Board of Direct Taxes and the Commissioner, and applying for extension three months before approval expiry.

Approval under section 35(1)(ii): association approved subject to separate research accounts, annual returns, audited accounts and renewal application.
Approval under section 35(1)(ii) is granted to Sri Aurobindo Institute of Applied Scientific Research, Pondicherry, as an Association subject to maintaining a separate research account, furnishing annual returns by 31 May, submitting audited annual accounts and balance-sheet to the prescribed authority and copies to the Central Board of Direct Taxes and the concerned Commissioner by 30 June, and applying for extension to the Central Board of Direct Taxes at least three months before approval expiry.

Approval under section 35(1)(iii) requires institutions to maintain separate research accounts and file annual returns and audited accounts.
Approval under section 35(1)(iii) was granted to The Association for the Welfare of Persons with a Mental Handicap in Maharashtra, Bombay, as an Institution, conditional on maintaining a separate account for scientific research, furnishing annual returns of research activities by 31 May, submitting audited annual accounts and balance sheet to the prescribed authority by 30 June with copies to the Central Board of Direct Taxes and the concerned Commissioner, and applying three months before approval expiry for extension.

Approval under section 35(1)(ii) grants tax recognition to a research association subject to annual accounts and reporting.
Approval under section 35(1)(ii) recognizes the Maharashtra Association for the Cultivation of Science, Pune as eligible for tax recognition for scientific research, subject to maintaining separate research accounts, filing annual returns of research activities in prescribed forms by the annual deadline, and submitting audited annual accounts and balance-sheet to the prescribed authority and tax authorities; the institution must apply in advance for extension of approval or risk rejection.

Settlement Commission procedure sets filing, representation, confidentiality, report timelines and verification requirements for settlement applications.
The rules set the procedure for settlement applications: filings to the Secretary or authorised officer (including by registered post) are deemed presented on receipt; the Commission forwards the application copy to the Commissioner for an initial report and, if allowed to proceed, forwards annexures and accompanying documents for a further report within a specified period. Facts not supported by record must be verified by sworn affidavit. Authorised representatives must file written authorisation before hearing, pleadings may be in Hindi or English, proceedings are private, and the Commission may adjourn hearings and direct Benches to dispose of applications as ordered.

Avoidance of double taxation: treaty allocates taxing rights, limits source taxation and mandates mutual agreement and information exchange.
Bilateral tax treaty allocates taxing rights between India and Czechoslovakia, applies to residents and specified national taxes, and sets residency tie breaker rules and a definition of permanent establishment. It prescribes attribution of business profits to permanent establishments on an arm's length basis, limits source taxation of dividends, interest, royalties and fees for technical services for beneficial owners, and governs taxation of immovable property, capital gains and personal services. The treaty provides elimination of double taxation via exemption and credit rules, non discrimination, mutual agreement procedure, and exchange of information subject to confidentiality and legal limits.

Research institution approval under section 35 requires separate research accounts, annual returns, audited accounts, and timely renewal.
Approval of Jnana Prabodhini Samshodhan Sansthan, Pune, as an Institution for research-related tax recognition is conditional on maintaining separate research accounts, filing annual returns of scientific research activities by 31st May, submitting audited annual accounts and balance-sheet to the prescribed authority and tax authorities by 30th June, and applying for renewal at least three months before approval expiry; late renewal applications risk rejection.

Research Institution Approval under section 35(1)(iii): granted subject to separate accounts, annual returns, audited accounts and renewal notice.
The Centre for Women's Development Studies, New Delhi is approved as an Institution under Section 35(1)(iii) of the Income-tax Act, 1961, subject to conditions: maintain separate research accounts; furnish annual research returns by 31 May; submit audited annual accounts and balance-sheet to the prescribed authority, CBDT and Commissioner by 30 June; and apply for extension to CBDT at least three months before approval expiry. Approval effective from 1 April 1987 to 31 March 1990.

Research approval under income-tax exemption granted with reporting, accounting and renewal conditions, including audited annual accounts.
Approval under the income-tax research exemption is granted to the Centre for Study of Man and Environment, Calcutta, subject to conditions: maintain separate accounts for research receipts; furnish annual returns of scientific research by 31st May; submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30th June; and apply for extension at least three months before approval expiry.

Research approval under section 35(1)(iii) conditions accounting, annual returns, audited accounts and timely renewal for eligibility.
Approval is granted to the Centre for Studies in Decentralised Industries, Bombay as an Institution under clause (iii) of subsection (1) of section 35 of the Income-tax Act, subject to maintaining separate accounts for scientific research, furnishing annual returns by 31 May, submitting audited accounts and balance sheet to the prescribed authority by 30 June with copies to the tax authorities, and applying for extension at least three months before expiry; approval effective from 16 July 1986 to 31 March 1988.

Research approval conditioned on separate research accounts, annual returns, audited accounts and timely renewal application.
Approval is granted to the Universal Digital Communication Research Institute, New Delhi, as an approved institution for research-related income-tax benefits under the statutory provision, subject to conditions. The Institute must maintain a separate account for research funds, file annual returns of scientific research activities by 31st May, and submit audited annual accounts and a balance sheet to the prescribed authority and tax administration by 30th June. The Institute must apply for extension of approval at least three months before expiry; late applications may be rejected.

Tax exemption notification: Trust recognized under section 10(23C)(iv) for specific assessment years by Central Government under Income Tax Act.
The Central Government, exercising the power conferred by clause (iv) of sub-section (23C) of section 10, notifies Sanjivani Trust, Bombay as eligible under that clause for the specified assessment years, thereby placing the trust within the statutory exemption framework for those years and linking its status to the statutory provision and the Act's exemption regime.

Notification under section 10(23C)(iv) recognizes a society's tax-exempt status for specified assessment years.
Central Government, by Notification No. S.O.2966 dated 19-5-1987, notifies Indian Meteorological Society, New Delhi, under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, recognizing the Society for the purposes of that clause for the assessment years 1985-86 to 1987-88.

Tax exemption notification under section 10(23C)(iv) recognizes Andhra Pradesh Scheduled Castes Co-operative Finance Corporation for specified assessment years.
Notification designates Andhra Pradesh Scheduled Castes Co-operative Finance Corporation Limited, Hyderabad as an institution covered by the tax-exemption provision under clause (iv) of sub section (23C) of section 10 of the Income-tax Act, specifying entitlement to that exemption for the assessment years 1985 86 to 1987 88.

Notification under section 80G: temple recognised as a place of public worship for tax-deduction purposes.
Central Government notification designates Sri Mahaganapathy Temple, Chathapuram, Palghat as a place of public worship of renown throughout the State of Kerala under the power conferred by clause (b) of sub section (2) of section 80G of the Income tax Act, thereby recognizing it for the Act's tax-deduction related purposes.

Historic importance designation under section 80G recognizes Arulmigu Sri Srinivasa Perumal Tirukoil for income-tax charitable status.
Notification designates Arulmigu Sri Srinivasa Perumal Tirukoil, Nachiarkoil, Tanjore District, as of historic importance for the purposes of the income tax regime under the statutory power conferred by clause (b) of sub section (2) of the Income tax Act, 1961, formally recognizing the temple for tax treatment linked to its charitable and historic status.

Tax exemption recognition granted to a religious charitable society under the charitable institutions clause for an assessment year.
Notification recognizes The Bombay Society of the Franciscan Sisters of Mary under clause (v) of sub section (23C) of section 10 of the Income tax Act for the assessment year 1987 88, issued by the Central Government as Notification No. S.O.1976 (F. No. 197/196/86 IT(A1)) dated 19 5 1987, declaring the society to fall within the specified exemption category for that year.

Tax exemption notification: Malankara Marthoma Syrian Church of Malabar recognised under Income tax Act provision for an assessment year.
The Central Government notifies Malankara Marthoma Syrian Church of Malabar under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, recognising the institution for the purposes of that clause for the specified assessment year; the notification effects administrative recognition under the statutory tax exemption mechanism.

Tax exemption notification under section 10(23C)(v): Guru Gobind Singh Foundation recognised for specified assessment years.
Central Government notifies Guru Gobind Singh Foundation, Chandigarh under 10(23C)(v) of section 10 of the Income-tax Act, 1961, recognising the foundation for tax-exemption purposes for the stated assessment years and citing the notification number and file reference as the administrative instrument effecting that recognition.