Tax exemption notification recognizes Sri Ahobila Mutt under income tax provision for specified assessment years.
Notification under section 10(23C)(v) recognizes Sri Ahobila Mutt, Tamil Nadu as qualifying for the specified income-tax provision. The Central Government, acting under the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies the institution for the period covering the stated assessment years and records the action by notification number and file reference.

Tax exemption notification under section 10(23C)(v) recognizes Federation of Parsi Zoroastrian Anjumans for specified assessment years.
Central Government, invoking powers under sub clause (v) of clause (23C) of section 10 of the Income tax Act, notifies "Federation of Parsi Zoroastrian Anjumans of India" for the purpose of that section for the period covering assessment years 1987 88 to 1988 89.

Notification under section 10(23C)(v): William Carey Study and Research Centre, Calcutta notified for specified assessment years.
The Central Government, exercising authority under Section 10(23C)(v) of the Income-tax Act, notified William Carey Study and Research Centre, Calcutta as an institution within the Act's exemptional category, specifying that the notification applies for the assessment years 1985-86 to 1987-88.

Tax exemption notification recognises a nonprofit's tax-exempt status under the relevant provision for specified assessment years.
Notification declares that Helpage India is recognised for the purposes of the tax exemption provision corresponding to clause (23C)(iv) of section 10 of the Income-tax Act, with the Central Government specifying that the organisation is eligible for the exemption for the discrete assessment-year period covered by the notification.

Tax exemption notification under section 10(23C)(iv) confirms charitable status for specified assessment years of the Ex services Benevolent Fund.
The Central Government, invoking section 10(23C)(iv) of the Income tax Act, notifies the Tamil Nadu Ex services Personnel Benevolent Fund, Madras, as eligible under that provision for the assessment years 1985 86 to 1987 88, thereby recognising the Fund's entitlement to the tax exemption treatment specified by the clause for the stated period.

Notification under section 10(23C)(iv) confirms tax-exempt recognition for Raja Rammohan Roy Library Foundation for specified years.
The Central Government notifies Raja Rammohan Roy Library Foundation, Calcutta under clause (iv) of clause (23C) of section 10 of the Income-tax Act, recognizing the Foundation for the purposes of that provision and specifying the operative period as the assessment years 1984-85 to 1987-88.

Section 10(23C)(iv) recognition of Amalgamated Tamil Nadu Shares fund for tax purposes for specified years.
Central Government notifies Amalgamated Tamil Nadu Shares of Post-war Services Reconstruction and Rehabilitation of Ex-servicemen Fund under clause (iv) of clause (23C) of section 10 of the Income-tax Act, recognising the fund for the purpose of that provision for the period covering assessment years 1985-86 to 1987-88.

Tax exemption notification recognizes Servants of India Society as a charitable institution under income-tax law for specified assessment years.
Central Government notification accords tax-exempt status to Servants of India Society, Pune under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, recognizing the Society for the statutory tax-exemption regime and specifying the assessment years covered by that recognition.

Tax exemption under Section 10(23C)(iv) - government notification recognises a charitable institution's eligibility for specified assessment years.
Notification under Section 10(23C)(iv) designates The Muncherjee Nowrojee Banajee Industrial Home for the Blind, Bombay as a qualifying charitable institution for tax-exemption purposes, recognising its eligibility for the specified assessment years under the Income-tax Act by formal Central Government notification.

Social Security Certificates amendment updates departmental titles to Director General, Posts and Department of Posts.
The Social Security Certificates (Amendment) Rules, 1986 substitute the wording "Director General, Posts and Telegraphs" with "Director General, Posts" across specified rules and replace "Indian Posts and Telegraphs Department" with "Department of Posts" in Forms 2 and 3; the rules are made under section 12 of the Government Savings Certificates Act, 1959 and commence on publication in the Official Gazette.

Correction of exempt institution name under section 10(23C): government amends temple name in earlier notification.
The Central Government, invoking the authority under the provision relating to clause (23C) of the Income-tax Act, amends Notification No. 6515 dated 29-11-1985 by replacing the name "Sree Padmanabhaswamy Temple Trust, Trivandrum" with "Sri Padmanabhaswamy Temple, Trivandrum," effecting a formal corrigendum in the notification dated 20-05-1986.

Section 10(23C)(v) notification recognises an institution for tax-exemption for specified consecutive assessment years.
The Central Government, invoking clause (23C)(v) of section 10 of the Income-tax Act, notifies The Late Ervad D. B. Mehta's Zoroastrian Anjuman Adash Adaran as recognised for the purposes of that provision for the specified consecutive assessment years, thereby designating the institution within the tax-exemption framework for the stated period.

Approval under Section 35(1)(ii) conditions institute recognition on separate research accounts, annual returns, audited filings and timely renewal.
Approval under clause (ii) of sub section (1) of section 35 read with rule 6 recognizes INYS Medical Research Society as an approved institute for research, subject to maintaining separate research accounts, filing annual scientific returns by 30th April, submitting audited accounts and balance sheet to the prescribed authority and Commissioner by 30th June, and applying to the Central Board of Direct Taxes for extension at least three months before approval expiry.

Research institution approval requires separate research accounts, annual returns, audited accounts, and timely renewal applications before approval expiry.
Approval under section 35(1)(ii) is granted to Shri Verindra Nath Jamuna Das Psychiatric Research Institute as an Association, subject to conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities by 30 April; submit audited annual accounts, income and expenditure statements, and balance-sheet copies to the prescribed authority and Commissioner by 30 June; and apply for extension to the tax board at least three months before approval expiry.

Compulsory purchase of immovable property: new framework vests property in government on apparent consideration under structured procedures.
The Act re-specifies income-tax rates and surcharge via the First Schedule; defines and prescribes computation of net agricultural income; introduces section 32AB allowing deductions for prescribed investment deposits subject to audited accounts, disallowances and recapture; creates section 115BB taxing winnings from lotteries and gambling; empowers income-tax authorities under section 133B to enter business premises for information collection; establishes penalties (section 272AA) and criminal sanctions (section 276AB); and enacts Chapter XXC enabling Central Government purchase and vesting of immovable property through appropriate authorities with procedural safeguards.

Research Institution Approval requires separate research accounts, annual returns, audited accounts and timely renewal application to tax authority.
The Asthma Bronchitis and Cancer Lung Foundation is approved as an Institute under section 35(1)(ii) subject to maintaining separate accounts for scientific research, filing annual research activity returns by 30 April, submitting audited accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June, and applying to the tax board for extension of approval at least three months before expiry; late applications may be rejected.

Tax notification designates Shri Arulmigu Mariamman Temple as an archaeological and historical place across Tamil Nadu.
Central Government, invoking sub section (2)(b) of section 80G of the Income tax Act, 1961, notifies Shri Arulmigu Mariamman Temple, Karuvalur, Coimbatore as a place of archaeological and historical importance throughout the State of Tamil Nadu by Notification No. S.O.2398 dated 8 5 1986, thereby formally designating its heritage status for tax purposes.

Approval for scientific research institutions requires separate research accounts, annual audited returns, and timely renewal applications.
Approval under section 35(1)(ii) is granted to Hyderabad Science Society as an "Association" subject to conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities to the prescribed authority by 30 April; submit audited annual accounts showing income, expenditure, assets and liabilities to the prescribed authority and the Commissioner of Income-tax by 30 June; and apply for extension to the Central Board of Direct Taxes at least three months before approval expiry.

Approval under section 35(1)(ii) confirms college research eligibility with conditions on accounts, returns and renewal.
Approval is granted to Maharashtra Academy of Engineering and Educational Research (Maharashtra Institute of Technology) as a college for research-expenditure recognition, subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the prescribed authority by the annual deadline, submitting audited annual accounts and balance-sheet with copies to the concerned Commissioner of Income-tax by the stated date, and applying for extension of approval in advance of expiry.

Approved research institution status requires separate research accounts, annual returns and audited accounts submission to authorities.
Poona District Leprosy Committee is approved as an institution eligible for the Income tax research exemption under clause (ii) of sub section (1) of section 35, conditional on maintaining separate accounts for research receipts, furnishing annual returns of scientific research activities to the prescribed authority by 30th April each year, and submitting audited annual accounts and balance sheet to the prescribed authority by 30th June each year with copies to the concerned Commissioner of Income tax; the approval covers the period from 29 12 1984 to 31 3 1986.