Tax exemption under Section 10(23C)(v) notifies institutions for tax benefits in the specified assessment year.
Notifies two named institutions as entitled to tax-exempt status under Section 10(23C)(v) of the Income-tax Act, the Central Government designates (i) Sri Sarda Math, Calcutta and (ii) Ramakrishna Sarda Mission, Calcutta for the purpose of that clause for the assessment year, thereby placing both institutions within the statutory exemption framework for that year.

Exemption notification under section 10(23C) recognizes charitable status and entitlement to tax concession for an association.
Notification designates the Student Christian Movement of India, Bangalore as entitled to tax exemption under clause (v) of sub-section (23C) of section 10, with the Central Government formally recognizing the association's eligibility for the tax concession for the specified assessment years.

Section 10(23C)(v) notification: trust notified for specified assessment years under the Income tax Act by Central Government.
The Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Bala Mandir Kamraj Trust, Madras, for the purpose of that clause by Notification No. S.O.1971 dated 19 May 1987, applying the notification to the assessment years 1984 85 and 1986 87.

Tax exemption under section 10(23C)(v) notified for Sri Kailash Ashram Mahasamsthana for specified assessment years.
Notification designates Sri Kailash Ashram Mahasamsthana, Bangalore as eligible for tax-exempt status under section 10(23C)(v) of the Income-tax Act, 1961 for the assessment years 1985-86 to 1987-88, identifying the legal basis, beneficiary institution, and temporal scope of the exemption.

Section 10(23C)(v) notification: Shri Hariharaputra Bhajan Samaj registered as notified institution for specified assessment years.
Notification under section 10(23C)(v) designates Shri Hariharaputra Bhajan Samaj (Regd.), Bombay as a notified institution for the purpose of that clause, by Notification No. S.O.1969-1 dated 19-5-1987, specifically applying to the assessment years 1986-87 and 1987-88.

Tax exemption notification under section 10(23C)(v): Dohnavur Fellowship granted notified status for specified assessment years.
Notification confers statutory recognition to Dohnavur Fellowship, Tamilnadu, as eligible under clause (v) of sub-section (23C) of section 10 for specified assessment years by formally notifying the institution for the purpose of income-tax treatment under that provision.

Notification under section 10(23C)(v): charitable institution recognised for tax exemption applicability for specified assessment years.
Central Government notifies Shree Kavle Math Samsthan, Bombay under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961 by Notification No. S.O.1842 dated 19 5 1987, recognising the institution for the purposes of that clause for assessment years 1985 86 to 1987 88 and recording the exercise of the statutory power to confer that recognition.

Notification under section 10(23C)(v): recognition of charitable institution for tax exemption for specified assessment years.
Central Government notifies The Coimbatore Sree Ayyappa Seva Sangham as entitled to tax exemption under section 10(23C)(v) of the Income-tax Act for the assessment years 1984-85 through 1987-88, recognising its charitable status for income tax purposes and specifying the temporal scope of that recognition.

Notification under section 10(23C)(v): Arulmigu Sakthi Vinayagar Temple specified for tax exemption for certain assessment years.
Notification declares Arulmigu Sakthi Vinayagar Temple, Chingleput, Madras, as recognised under the income tax provision corresponding to clause (v) of sub section (23C) of section 10, for specified assessment years, thereby making the temple eligible for the fiscal treatment provided by that clause for the stated period.

Charitable exemption notification under section 10(23C)(iv) confirms recognition of Muslim Women Aid Society for specified assessment years.
Central Government notification under 10(23C)(iv) of the Income-tax Act recognises Muslim Women Aid Society, Madras as eligible under that clause for the specified assessment years, formally placing the society within the statutory category for Income-tax Act purposes for those years.

Notification under section 10(23C)(iv) confirms tax-exemption recognition for Voluntary Health Association of India for specified years.
The Central Government notifies Voluntary Health Association of India, New Delhi under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, recognising the organisation for exemption purposes and limiting that recognition to the assessment years specified in the notification.

Notification under section 10(23C)(iv): Tibetan Homes Foundation granted notified status for specified assessment years under income tax law.
The Central Government, exercising the power under clause (iv) of sub section (23C) of section 10 of the Income tax Act, issues S.O.1790 dated 19 5 1987 notifying Tibetan Homes Foundation, Delhi for the purposes of that clause for the assessment years 1985 86 to 1987 88, thereby conferring the statutory recognition described in section 10(23C)(iv).

Charitable status recognition under section 10(23C)(iv): notification grants tax-exempt recognition to an organization for specified assessment years.
The Central Government notifies "National Society for Clean Cities--India" under clause (iv) of sub section (23C) of section 10 of the Income tax Act, recognising the society for the tax-exemption regime and specifying the assessment years to which this recognition applies, with an official notification number and administrative file reference.

Income-tax exemption recognition confirms organisation's eligibility for specified assessment years under notified charitable clause and tax treatment.
The Central Government, exercising powers under section 10(23C)(iv) of the Income-tax Act, 1961, notifies Action for Food Production, New Delhi as eligible under that clause for the assessment years 1985-86 to 1987-88, thereby classifying the organisation for income-tax purposes pursuant to the notified charitable provision.

Tax exemption under section 10(23C)(iv) notified for Assam Rifles Group Insurance Scheme, confirming its tax-recognition.
The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies the Assam Rifles Group Insurance Scheme, Shillong for the purpose of that clause, thereby recognising the Scheme for the specified assessment year under the Act.

Income tax exemption recognition under clause for charitable entities notified, conferring eligibility for specified assessment years.
The Central Government, exercising the statutory power to notify qualifying charitable entities for income tax exemption, recognised the Indian Council for Child Welfare under the exemption category corresponding to clause (iv) of sub-section (23C) of section 10 for the stated assessment years, thereby formally conferring notification-based eligibility for those periods.

Notification under section 10(23C)(iv) confirms trust recognition for tax-exemption purposes by central government for specified years.
The Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, notifies Sri Sassoon David Trust Fund, Bombay as recognised for the purposes of that clause for specified assessment years, formally conferring the statutory status required for tax-exemption eligibility under the provision.

Specification of three-year IDBI Capital Bonds under section 193 proviso clarifies qualifying securities for tax withholding.
The Central Government, under the proviso to section 193 of the Income tax Act, specifies the three year IDBI Capital Bonds issued by the Industrial Development Bank of India, Bombay, as the instruments to be treated as qualifying securities for the purposes of that proviso, thereby clarifying their treatment for withholding tax application under the cited provision.

Income tax rates and compliance reforms: new rate schedule, TDS regime, capital gains and Settlement Commission restructuring.
The Act revises income tax charging for the 1987-88 year by prescribing new rates (First Schedule), detailing aggregation rules for net agricultural income and methods for calculating income tax and advance tax, and enacts extensive amendments to definitions, capital gains computation (section 48), withholding obligations and TDS administration (including tax deduction account numbers and penalties), special deemed profit provisions for specified businesses, and restructuring of Settlement Commission benches and procedures, with parallel consequential changes to wealth tax and gift tax laws.

Approval under income tax research provision: institution must keep separate research accounts, file annual returns and seek timely renewal.
Approval under the income tax provision for scientific research recognises Bala Mandir Research Foundation, Madras, as an approved association subject to compliance: maintain separate research accounts; file annual scientific research returns by 31 May; submit audited accounts, income and expenditure statement and balance sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30 June; and apply for approval extension at least three months before expiry to avoid rejection.