Approval under section 35(2A): research project on cold climate rice improvement approved with sponsor and implementing lab specified.
Approval is granted for the scientific research programme titled "Improvement of native rices adapted to cold climate" for income-tax research deduction purposes, naming M/s. Hindustan Lever Limited as sponsor and the University of Agricultural Science, Bangalore as implementing lab, with stated commencement and completion dates, a three-year duration from approval, and an estimated outlay; the implementing laboratory's prior governmental approval under the research-institution scheme is recorded.

Tax exemption notification: institution notified under section 10(23C)(v) of the Income tax Act for a specified assessment year.
Central Government notifies Bhartiya Vidya Bhavan, Bombay under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, as an organisation covered by that provision for the period corresponding to the assessment year 1985-86 by S.O.714 dated 16 2 1984 (No. 5629/F. No. 197 A/179/82 IT(AI)).

Tax exemption recognition under section 10(23C)(v) confirming a temple's notified status for specified assessment years.
The Central Government notifies Arulmigu Kapaleeswarar Temple, Madras under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, recognizing the temple as covered by that provision for the assessment years 1982-83 to 1984-85 and thereby subjecting it to the statute's tax-exemption regime for that period.

Tax exemption notification under section 10(23C)(v) confirms charitable trust's notified status for specified assessment years.
Central Government, exercising the power under Section 10(23C)(v) of the Income-tax Act, 1961, notifies Sir Vithaldas Damodar Thackersey Charitable Trust as eligible under that provision for the assessment years 1984-85 to 1986-87 by Notification No. S.O.712 (file ref. No. 5637/F. No. 197/75/83-IT(AI)).

Tax exemption notification recognises Swargashram Trust's charitable status for specified assessment years under Income-tax Act
The Central Government, invoking clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notifies Swargashram Trust, Rishikesh for tax-exempt recognition for the assessment years 1984-85 to 1986-87, specifying the legal basis and temporal scope of the Trust's entitlement to the exemption.

Notification under section 10(23C)(v): recognition granted to Franciscan Missionaries of Mary for specified assessment years.
The Central Government, exercising the power under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notifies Franciscan Missionaries of Mary, Society No. 14, Nazareth Convent, Ootacamund, Nilgiris, as a notified entity for the purposes of that provision for the assessment years 1981-82 to 1984-85, by S.O.710 dated 16-2-1984.

Charitable status under section 10(23C)(v) notified for Maharaja Kashiraj Dharmakarya Nidhi for specified assessment years.
Notification recognizing Maharaja Kashiraj Dharmakarya Nidhi as eligible for tax-exempt status under section 10(23C)(v) of the Income-tax Act, 1961, with the Central Government formally notifying the institution for the purposes of that provision for the stated assessment years.

Tax exemption notification under section 10(23C)(v) designates Sri S.R.V.B.S. Choultry as eligible for specified assessment years.
Notification under section 10(23C)(v) notifies Sri S.R.V.B.S. Choultry, Peddapuram for the purposes of that provision; the Central Government issued S.O.708 dated 16 2 1984, covering assessment years 1983 84 to 1984 85.

Exemption notification under section 10(23C)(v) recognizes Shri Datta Sansthan as tax-exempt for specified assessment years.
Central Government notification S.O.707 dated 16-2-1984 notifies Shri Datta Sansthan Balekundri under section 10(23C)(v) of the Income-tax Act, 1961, recognising the institution as covered by that exemption provision for the assessment years 1983-84 to 1985-86.

Approval under section 35(1)(ii) confirms university eligibility and imposes research accounting and reporting requirements annually.
Approval under section 35(1)(ii) designates Mangalore University as an approved institution for scientific research, subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities by 30 April each year, and submitting audited annual accounts and balance sheet to the prescribed authority by 30 June each year with copies to the Commissioner of Income-tax; the approval is effective for three years from 17 September 1983 to 16 September 1986.

Deletion of qualifying phrase narrows the scope of the original notification by removing specified subject-matter language.
Deletion of the words "in the area of other natural and applied sciences" from Ministry of Finance Notification No. 5412 (F. No. 203/35/83-ITA, II), dated 28-9-1983, is effected by Corrigendum Notification No. 1746 dated 10-02-1984, removing that qualifying language from the original notification.

Approval under section 35(1)(ii) grants institutional research recognition subject to separate accounts and annual audited filings.
Approval is granted to Maharogi Sewa Sumiti, Warora, as an institution for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act in the area of other natural and applied sciences, subject to conditions: maintain a separate account for research sums; furnish annual returns of scientific research activities to the prescribed authority by 30 April each year in prescribed forms; and submit audited annual accounts, income and expenditure statements and a balance sheet to the prescribed authority by 30 June each year with copies to the concerned Commissioner of Income tax.

Approval under section 35(1)(iii): institution approved subject to separate research accounts, annual returns and audited reporting.
Centre for Organisation Development, Hyderabad is approved as an Institution under section 35(1)(iii) for other natural and applied sciences, subject to conditions: maintain a separate account for research receipts; furnish annual research activity returns to the prescribed authority by 30 April; and submit audited annual accounts and balance sheet to the prescribed authority by 30 June with copies to the Commissioner of Income-tax. Approval effective 1 September 1983 to 31 August 1986.

Approval under section 35(1)(ii) confers university research status, subject to separate accounts and annual reporting requirements.
Visva Bharati, Santiniketan, is approved under section 35(1)(ii) as a University for other natural and applied sciences, subject to maintaining separate accounts for scientific research, filing annual research activity returns by 30 April, and submitting audited annual accounts to the prescribed authority and the Commissioner of Income tax by 30 June; approval effective from 1 April 1983 to 31 March 1986.

Approval under section 35(1)(ii): institution must maintain separate research accounts and file annual returns and audited accounts.
Approval under section 35(1)(ii) is granted to Kidwai Memorial Institute of Oncology, Bangalore as an "Institution" for research, subject to maintaining a separate account for research receipts, filing annual returns of research activities by 30 April each year, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the prescribed authority and the Commissioner of Income tax by 30 June each year; the approval is effective for a one year period from 29 November 1983 to 28 November 1984.

Approval under section 35 research provision requires approved institutions to maintain separate research accounts and file annual audited returns.
Approval designates Bhaskaracharya Pratishthana, Poona, as an approved institution under clause (ii) of sub-section (1) of section 35 read with rule 6, subject to compliance: maintain a separate account for research receipts; furnish annual returns of scientific research activities in prescribed forms to the prescribed authority each financial year; and submit audited annual accounts, income and expenditure statements, and balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax within prescribed annual deadlines.

Relief from estate duty for property bequeathed to notified memorial fund when delivered under prescribed conditions.
The Central Government directs that no estate duty shall be payable on property bequeathed to the Jawahar Lal Nehru Memorial Fund and actually delivered to the Fund after the notification, provided delivery occurs within the prescribed temporal windows measured from the notification, death, or grant of probate/letters of administration, and provided the property has been or is liable to be included in the deceased's estate such that estate duty has been levied and collected or is liable under the Estate Duty Act, 1953.

Notified institution approval for research expenditure requires separate research accounts, annual returns and audited account submissions.
Approval of the National Institute of Immunology, New Delhi, as a notified institution in the category "Association" for natural and applied sciences is recorded, subject to maintaining a separate account for research funds, furnishing annual returns of scientific research activities by 30th April each year, and submitting audited annual accounts including income and expenditure and a balance sheet to the prescribed authority by 30th June each year with copies to the Commissioner of Income-tax; notification effective from 14-9-1983 to 13-9-1986.

Specification of rural development programmes under section 35CC clarifies eligible activities for income-tax deductions and eligibility.
Specification of programmes for qualification under section 35CC: the Central Government designates specified classes of rural development activities that qualify under section 35CC, namely construction and maintenance of rural roads and sanitation; drinking water projects; hospitals, dispensaries and family planning centres; community pastures or forests on government or gram panchayat land; minor irrigation and community tubewells; veterinary dispensaries and artificial insemination centres; and educational and vocational training centres.

Tax exemption notification under section 10(23C)(iv) recognizes J. N. Tata Endowment's coverage for specified assessment years.
Central Government notification designates J. N. Tata Endowment, Bombay as recognised under the charitable exemption provision of section 10(23C)(iv) of the Income-tax Act, applying that recognition for the assessment years 1984-85 to 1986-87.