Section 10(23C)(v) notification recognises Shri Sai Baba Sansthan Shirdi for tax-exempt status for specified assessment years.
Central Government notification under Section 10(23C)(v) recognises "Shri Sai Baba Sansthan Shirdi" as eligible under that sub-clause for tax-exempt treatment for the assessment years 1986-87 to 1988-89, effectuating formal recognition of the institution for the specified assessment-year period.

Restriction on section 32A deduction: disallows deduction for ships, aircraft, machinery or plant acquired or installed after cut off.
The Central Government directs that the tax deduction under section 32A shall not be allowed for ships or aircraft, or any machinery or plant, that are acquired or installed after a prescribed cut off date, establishing a temporal eligibility condition for claiming the statutory deduction.

Recognition under section 10(23C)(iv) provides tax exemption to Arogyavaram Development Society for specified assessment years.
The Central Government, exercising powers under the relevant sub-clause of the income-tax provision, notifies Arogyavaram Development Society, Madanapalle as covered by that sub-clause for the period corresponding to the stated sequence of assessment years, thereby recognising the society for the provision's tax-exemption framework during that period.

Approval under section 35(1)(ii) subjects research institutions to separate accounting and specified annual reporting deadlines.
Approval is granted to Conwest Jain Medical Research Society, Bombay, under section 35(1)(ii) of the Income-tax Act, categorising it as an Association, effective 1-4-1986 to 31-3-1988, and subject to conditions: maintain separate research accounts; furnish annual research activity returns by 30 April; submit audited accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June; and apply to the Central Board for extension at least three months before expiry.

Tax exemption under income tax law confirms charitable status of Tirumala Tirupati Devasthanams for specified assessment years.
The Central Government, invoking sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies a specified charitable institution for the purpose of that provision and limits the notification to the assessment years set out in the instrument, thereby defining the temporal scope of the statutory tax recognition.

Approval under section 35CCB: institutional and programme recognition subject to annual reporting and accounting conditions.
Approval under section 35CCB was granted to Auromitra for its afforestation and agroforestry programme, valid from 1 January 1986 to 31 December 1988. Conditions require an annual progress report by 30 April, maintenance of a separate donations account for the programme, submission of audited annual accounts and a programme-specific balance-sheet by 30 June each year, and permit the prescribed authority to withdraw approvals, including retrospectively, for non-satisfaction.

Notification under charitable institutions provision grants recognition to association for income-tax purposes for specified assessment years.
Notification under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 notifies "Wildlife Association of South India, Bangalore" for the purpose of the said section, by Notification No. S.O.3576 dated 5-6-1986, and limits the notification to the period covered by the assessment years 1986-87 to 1988-89.

Approval under section 35(1)(ii) granted to Goa Cancer Society with conditional reporting and renewal obligations.
Goa Cancer Society is approved under section 35(1)(ii) as an Association for scientific research, subject to maintaining separate accounts for research receipts; furnishing annual research activity returns by 30 April; submitting audited accounts, income and expenditure statements and a balance sheet 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 approval expiry.

Approval under section 35(1)(ii) grants research-related tax recognition subject to annual accounting and reporting obligations.
Approval under section 35(1)(ii) recognises Arvind Medical Research Foundation, Madurai, as an approved institution (Association) subject to maintaining a separate account for scientific research, filing annual returns of research activities by 30 April, submitting audited accounts and balance-sheet with copies to the Commissioner by 30 June, and applying for extension to the Central Board of Direct Taxes at least three months before approval expiry; the approval runs from 1 April 1986 to 31 March 1989.

Approval under section 35(1)(ii): Indian Register of Shipping recognised as Association with research accounting and reporting conditions.
Approval under section 35(1)(ii) recognises Indian Register of Shipping, Bombay as an Association for income-tax treatment of scientific research, subject to conditions: maintain separate research accounts; furnish annual research returns by 30 April; submit audited accounts and balance-sheet copies to the prescribed authority and the concerned Commissioner of Income-tax by 30 June; and apply to the Central Board of Direct Taxes for extension at least three months before approval expiry. The notification is effective from 1 April 1986 to 31 March 1988.

Approved Institution status under section 35(1)(ii) requires separate research accounts, annual returns and audited accounts filings.
Approved Institution recognition for Potash Research Institute of India requires maintenance of separate research accounts; annual returns of scientific research activities to the prescribed authority by 30th April; and submission of audited annual accounts, income and expenditure statements and a balance sheet to the prescribed authority by 30th June with copies to the Commissioner of Income-tax. The Institute must apply to the Central Board of Direct Taxes for extension of approval three months before expiry; late applications may be rejected. The approval is effective for a specified limited period.

Approval under section 35(1)(ii): research association status granted subject to separate accounts, annual returns, audited accounts, and renewal notice.
Approval under section 35(1)(ii) is granted to Aspee Research Institute, Bombay, as a research Association for the period 1-4-1986 to 31-12-1986, subject to maintaining separate accounts for scientific research, furnishing annual research returns to the prescribed authority by 30 April, submitting audited accounts and balance-sheet with copies to the Commissioner by 30 June, and applying to the Central Board of Direct Taxes at least three months before expiry for extension.

Notification under section 194A designates Naval Group Insurance Fund, altering TDS applicability for its interest payments.
Notification designates the society known as Naval Group Insurance Fund, New Delhi, under the Income-tax statute's TDS framework by reference to the specified sub-clause, thereby determining the statutory treatment of payments (such as interest) falling within the provision's scope and subject to tax deduction at source.

Approved scientific research institution status requires separate research accounts, annual returns and audited accounts filed with tax authorities.
Approval is granted to Maneklal Scientific Research Foundation, Bombay, as an approved institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, conditional on maintaining separate accounts for research and furnishing annual returns of research activities by 30 April and audited annual accounts (income/expenditure and balance-sheet) to the prescribed authority and the Commissioner by 30 June each year.

Designation of place of public worship confirms tax-exemption recognition under income-tax provision for charitable institutions.
Notification under sub-section (2)(b) of section 80G designates "The Late Ervad D.B. Mehta's Zoroastrian Anjuman 'Atash Adaran'" as a place of public worship of renown throughout the State of West Bengal, the Central Government exercising its powers under the income-tax legislation to record statewide recognition for purposes of the tax provision.

Tax deduction eligibility for donations to a historic temple notified, permitting donor benefits under income tax.
The Central Government, exercising powers under section 80G of the Income-tax Act, notifies "Shri Chakrapaniswami Temple, Kumbakonam" as a place of historical importance of renown throughout the State of Tamil Nadu, thereby granting the statutory recognition contemplated by the provision.

Tax exemption recognition under section 10(23C)(v) notification granted to Christian Institute for specified assessment years.
Notification under section 10(23C)(v) of the Income-tax Act recognizes the Christian Institute for the Study of Religion and Society, Bangalore as eligible for the specified tax-exemption category for the stated assessment years, as recorded by the Central Government in its official notification.

Tax exemption under section 10(23C)(v) notified for Arulmigu Mandhirapureeswamy Temple for specified assessment years.
The Central Government notifies Arulmigu Mandhirapureeswamy Temple, Thiruturaipoonde Taluk, Tanjore District, as eligible for income-tax treatment applicable to specified charitable/religious institutions, applying that status for the assessment years 1980-81 through 1986-87 and recording the official notification reference.

Charitable exemption notification recognizes an institution for income-tax exemption under the specified provision for listed assessment years.
Notification designates Shree Kashi Mutt Sansthan, Bombay as an institution recognised under the provision conferring exemption in section 10(23C)(v) of the Income-tax Act, 1961, and operates for a specified set of assessment years by exercise of the Central Government's powers under that sub-clause.

Notification under section 10(23C)(v) recognizes charitable tax-exempt status of a temple for specified assessment years.
Notification under section 10(23C)(v) records that the Central Government has designated Arulmigu Meenakshi Sundareswarar Thirukoil, Madurai as within the tax-exempt category contemplated by that provision, applying to the temple for the period encompassed by the assessment years referred to in the notification.