Corrigendum to tax treaty text corrects typographical errors, clarifying wording in multiple treaty articles and provisions.
Corrigendum issues textual corrections to the Agreement notification in G.S.R. 915(E), prescribing precise word replacements across specified pages and articles-including Article 7 (paras 1, 2, 5), Article 10 (para 5), Article 11 (para 4), Article 12 (para 4), Article 15 (para 3) and Article 25 (para 4)-to correct typographical and drafting errors and align the Gazette text with the intended treaty wording.

Tax treaty corrigendum corrects typographical errors in India-New Zealand double taxation convention notification, amending specific textual entries.
Corrigendum to the Convention between India and New Zealand for avoidance of double taxation, amending textual errors in notification No. G.S.R. 314(E) dated 27 March 1987: replace "23rd" with "3rd"; correct "ax" to "tax" and "cuch" to "such"; amend "onwed" to "owned" in article 11(3); and change "receipt notice" to "receipt of notice".

Tax exemption under section 10(23C)(iv) confirms notification recognising a charitable institution's entitlement for the specified assessment year.
The Central Government, exercising powers under the sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, issued Notification S.O.1751 dated 18-4-1988 notifying Helpage India for the purposes of that sub-clause for the assessment year 1988-89.

Tax exemption notification under section 10(23C)(iv) recognises a trust's eligibility for a specified assessment year.
Notification under section 10(23C)(iv) designates Sir Dorabji Tata Trust as entitled to exemption under that sub-clause for the specified assessment year, with the Central Government issuing the statutory notification to recognise the trust's eligibility for tax treatment prescribed by the provision for that year.

Tax exemption notification: Chief Minister's Relief Fund Maharashtra notified under section 10(23C)(iv) for the assessment year.
The Central Government notifies the Chief Minister's Relief Fund, Maharashtra as falling within sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, thereby recognising the Fund for the tax exemption treatment provided by that sub-clause for the specified assessment year.

Tax exemption under section 10(23C)(v) notified for Nilgiris Diocesan Society by Central Government for specified years.
The Central Government, by Notification S.O.1463 dated 18-4-1988 (No. 7867/F.No.197/278/87-IT(A1)), notifies Nilgiris Diocesan Society, Ootacamund under section 10(23C)(v) of the Income-tax Act, 1961, recognising the society for tax-exemption treatment under that sub-clause for the assessment years 1986-87 to 1988-89.

Tax exemption under section 10(23C)(v): Central Government notifies specific temples as eligible for exemption for assessment years specified.
Central Government notification under section 10(23C)(v) designates six named religious institutions as qualifying for income-tax exclusion for the assessment years 1987-88 and 1988-89, formalised by Notification No. S.O.1462 dated 18-4-1988.

Specified taxable secured redeemable non-convertible bonds: transfer benefit conditioned on transferee notifying issuer by registered post within prescribed period.
Central Government specifies 7-year 13% taxable secured redeemable non-convertible bonds issued by the Housing and Urban Development Corporation Limited as covered by the proviso to section 193 of the Income-tax Act, making transfers of such bonds subject to a conditional benefit. The transferee must inform the issuing Corporation by registered post within sixty days of transfer to avail the benefit under the proviso.

Tax benefit for specified bonds requires transferee notification to the issuer within the prescribed period to retain eligibility.
Central Government specifies seven year taxable secured redeemable non convertible bonds issued by the Housing and Urban Development Corporation Limited as qualifying securities under clause (ii) of sub section (1) of section 80L of the Income tax Act, making holders eligible for the tax benefit under that provision. The specification conditions entitlement on a transferee's compliance: the transferee must inform the issuer by registered post within sixty days of transfer for the benefit to be admissible in the transferee's hands.

Tax-exempt bond specification: benefit for ten-year secured non-convertible bonds conditioned on holder registration with issuer.
Central Government specifies the 10 year 9% (Tax free) Secured Redeemable Non Convertible Bonds issued by the Housing and Urban Development Corporation Limited as qualifying under item (h) of sub clause (iv) of clause (15) of section 10, and conditions the admissibility of the benefit on the holder registering his name and holding with the Corporation.

Tax exemption notification under section 10(23C)(v): Sri Sringeri Mutt recognized for tax-exempt status for the assessment year.
The Central Government, exercising its statutory power under the relevant clause of section 10, notifies Sri Sringeri Mutt, Sringeri as eligible for tax-exempt treatment under the charitable-institution provision of the Income-tax Act for the specified assessment year, thereby conferring statutory recognition necessary for exemption.

Delegation of competent authority functions to Deputy Commissioners secures continuity of Chapter XX-A enforcement within prior local jurisdictions.
Every Deputy Commissioner of Income-tax is authorised to perform the functions of a competent authority under Chapter XX-A of the Income tax Act in place of the Inspecting Assistant Commissioners or Assistant Commissioners who were performing those functions immediately before the 1st day of April, 1988, and such Deputy Commissioners shall perform those functions within the local limits of the respective jurisdictions in which those Inspecting Assistant Commissioners or Assistant Commissioners had been performing them.

Exemption notification under section 10(23C)(v): two religious institutions recognised for tax purposes for assessment year 1988-89.
The Central Government, under the powers of sub clause (v) of clause (23C) of section 10 of the Income tax Act, notifies Sri Sarada Math, Calcutta and Ramakrishna Sarada Mission, Calcutta as qualifying institutions for income tax exemption under that provision for the assessment year 1988-89.

Tax notification recognising charitable institution status for Dohnavur Followship, enabling tax benefits for specified assessment years.
The Central Government notifies grant of tax-exempt status to "Dohnavur Followship, Tamil Nadu" under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, identifying the institution for the purpose of that provision for a specified series of assessment years; the notification includes an administrative file reference.

Notification under section 10(23C)(v) grants tax notification status to Sri Devarajaswamy Devasthanam for specified assessment years.
Notification under section 10(23C)(v) designates Sri Devarajaswamy Devasthanam, Kanchipuram as a notified institution; the Central Government issued S.O.1459 dated 6-4-1988 to apply the designation for assessment years 1985-86 to 1988-89.

Tax notification under section 10(23C)(v) recognizes temple as charitable institution, applying to specified assessment years.
Central Government notifies Arulmigu Chinthamaninathaswami Temple, Vasudevanallur, Tamil Nadu under section 10(23C)(v) of the Income-tax Act, 1961, exercising powers conferred by sub-clause (v) of clause (23C) of section 10, and recognizing the temple for the purpose of that provision for the assessment years 1985-86 to 1988-89.

Notification under section 10(23C)(v) confirms charitable trust's exemption status for the relevant assessment years by central government.
Notification under section 10(23C)(v) recognizes Sri Bala Murugan Devasthanam Trust, Ahmedabad for tax-exemption purposes under the Income-tax Act, exercising the Central Government's power under sub-clause (v) of clause (23C) of section 10. The recognition applies specifically to the assessment years 1987-88 and 1988-89, identifying the trust as eligible for the statutory exemption described in that provision.

Approval under section 35(1)(ii): institution treated as Association with conditions on accounts, annual returns and extensions.
Approval is granted to Dalmia Institute of Scientific and Industrial Research as an approved institution under section 35(1)(ii) in the category "Association", subject to maintaining separate accounts for research receipts, furnishing annual scientific activity returns by 31st May, submitting audited accounts and balance-sheet to the prescribed authority, CBDT and the Commissioner by 30th June, and applying for renewal to the Central Board at least three months before expiry.

Research institution approval under section 35(1)(ii) requires separate research accounts, annual returns and audited submissions.
Approval of Mothers of Research as an Institution under section 35(1)(ii) is conditional on maintaining separate research accounts, furnishing annual returns of scientific research activities by 31st May, submitting audited accounts and balance sheet to the prescribed authority, the central tax board and the concerned income-tax commissioner by 30th June, and applying for extension at least three months before expiry; late renewal applications may be rejected.

Designation of Appellate Commissioners preserves continuity of appellate jurisdiction despite redesignation of income-tax authorities.
Designation of specified Commissioners of Income-tax (Appeals) in Calcutta directs that they shall continue to perform appellate functions in respect of the territorial areas, persons, incomes or classes of cases in which they were exercising jurisdiction immediately before this notification, and shall exercise powers over all orders against which appeals were pending prior to the notification notwithstanding redesignation of the underlying income-tax authorities; their functions remain subject to any future notifications or orders issued by the Board or the Chief Commissioner.