Tax exemption recognition under section 10(23C)(iv) granted to National Council for Co-operative Training for specified assessment years.
Notification under Section 10(23C)(iv) designates the National Council for Co-operative Training as entitled to the tax-exempt status under that clause, with the Central Government fixing the temporal scope of recognition for the specified assessment-year period.

Tax exemption notification under section 10(23C)(iv) confirms Indo-German Social Service Society's coverage for specified assessment years.
Central Government notification designates Indo-German Social Service Society, New Delhi, as entitled to tax exemption under section 10(23C)(iv) of the Income-tax Act, 1961, for the assessment years 1983-84 to 1985-86, exercising the powers conferred by that clause and formally recognizing the society for the stated period.

Tax exemption notification under section 10(23C)(iv) recognises a charitable foundation for specified assessment years.
Notification declares The C. P. Ramaswami Aiyar Foundation recognised for tax-exemption purposes under section 10(23C)(iv) of the Income-tax Act, 1961, by the Central Government for the assessment years 1983-84 to 1985-86.

Income tax exemption under section 10(23C)(iv) notified for Madhya Pradesh Mahila Kalyan Samiti covering specified assessment years.
Central Government notification under section 10(23C)(iv) of the Income tax Act names Madhya Pradesh Mahila Kalyan Samiti, Bhopal as recognized for the statutory purpose and specifies the assessment years covered; the instrument includes the notification number and file reference.

Research institution approval under section 35(1)(ii) requires separate accounts, annual returns and audited accounts submission.
Approval of Centre of Studies in Decentralised Industries, Bombay as an Institution under section 35(1)(ii) is conditional: maintain separate research accounts; furnish annual research activity returns to the prescribed authority by 30 April; and submit audited annual accounts, income and expenditure statements, and balance sheet to the prescribed authority by 30 June with copies to the Commissioner of Income-tax. The approval is time-limited from mid-July 1983 to mid-July 1986.

Section 80G notification designates temple as a place of public worship, enabling recognition for donor tax benefits.
The Central Government, exercising the power conferred by sub section (2)(b) of section 80G of the Income tax Act, 1961, notifies Shree Prasanna Veeranjaneya Swamy Temple, Bangalore as a place of public worship of renown throughout the State of Karnataka, thereby recognizing its status for donor tax considerations.

Tax exemption under section 10(23C)(v) notified for Society of the Franciscan Juniorate Home for specified assessment years.
Central Government notification recognizes the Society of the Franciscan Juniorate Home as eligible under section 10(23C)(v) of the Income-tax Act, 1961 for the assessment years specified, invoking clause (v) of subsection (23C) of section 10 to confer the tax status for that period.

Income-tax exemption under section 10(23C)(v) notified for specified temples by Central Government covering certain assessment years.
Notification under section 10(23C)(v) of the Income-tax Act formally notifies six named temples as qualifying institutions for the statutory income-tax exemption, limited to the period covering the assessment years 1964-65 to 1981-82.

Double taxation avoidance: treaty allocates taxing rights, defines permanent establishment and provides tax credit relief across jurisdictions.
The Convention provides a bilateral framework to avoid double taxation and prevent fiscal evasion by defining taxes covered, resident status and tie breaker rules, and by allocating taxing rights: immovable property is taxed where situated; business profits are taxable in the residence State unless attributable to a permanent establishment in the source State, with profits attributed on an arm's length basis; dividends, interest, royalties and management fees may be taxed in the source State subject to specified maximum withholding and exceptions when effectively connected to a permanent establishment.

Place of public worship notification: temple declared of renown, securing statutory recognition under tax law.
Notification designates Shri Charbhujanath Temple, Metracity, Distt. Nagpur (Rajasthan) as a place of public worship of renown throughout the State of Rajasthan by exercise of powers under the Income-tax Act; Central Government issued S.O.1553 dated 17-1-1984 recording official recognition of the temple's status within the tax-code framework for public worship entities.

Approval under section 35(1)(ii) for research status requires separate accounts, annual returns, and audited filings.
Approval of the Nutrition Society of India, Hyderabad as an approved association for natural and applied sciences under section 35(1)(ii) is granted subject to conditions: maintain separate accounts 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 and the Commissioner of Income-tax by 30 June. The approval is effective from 1 April 1983 to 31 March 1985.

Approval under section 35(1)(ii) grants research-institution status subject to separate accounts and annual reporting requirements.
Karnataka Cancer Therapy and Research Institute, Hubli, is approved as an institution eligible under clause (ii) of subsection (1) of section 35 for research-related recognition, classified as an "Association" in natural and applied sciences, effective 2-6-1983 to 1-6-1985. Conditions require maintaining a separate research account, filing annual research activity returns by 30 April to the prescribed authority, and submitting audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to the Commissioner of Income-tax.

Section 35 research approval allows Goa Cancer Society tax recognition subject to separate accounts, annual returns and audited accounts.
The Goa Cancer Society is approved under section 35(1)(ii) as an Association for scientific research, subject to maintaining a separate account for research receipts; furnishing annual returns of research activities to the prescribed authority by 30 April; and submitting audited annual accounts and a balance-sheet to the prescribed authority by 30 June with copies to the concerned Commissioner of Income-tax. The approval is issued by the Department of Science and Technology and is effective for the notified period.

Approval under section 35(1)(ii): tax recognition subject to separate research accounts and annual audited returns to authorities.
Approval under section 35(1)(ii) is granted to The Nutrition Foundation of India, New Delhi, as an approved institution for natural and applied sciences, subject to: maintaining a separate account for research receipts; furnishing annual research-activity returns to the prescribed authority by 30th April each year; and submitting audited annual accounts, income and expenditure statements, and a balance sheet to the prescribed authority and the Commissioner of Income-tax by 30th June each year.

Research-expenditure approval requires approved institutions to maintain separate research accounts and annual audited returns to authority.
Guha Institute of Biochemistry, Calcutta is approved as an approved institution for research expenditure purposes, conditional on maintaining a separate research account, filing annual returns of scientific research activities by 30th April, and submitting audited annual accounts with income and expenditure statements and a balance sheet to the prescribed authority and Commissioner of Income-tax by 30th June; approval is effective for the specified limited period.

Research institution approval under section 35 requires separate accounts, annual returns and audited accounts to tax authorities.
Approval is granted to Maharashtra Rajya Draksha Bagaitdar Sangh, Pune as an approved institution under Section 35 for scientific research, subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities in prescribed forms to the prescribed authority by the annual deadline; and submit audited annual accounts, income and expenditure statements, and balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax within the prescribed timeframe.

Scientific research approval under section 35(2A) enables tax recognition for a silica microfine fibres R&D project.
Approval is granted for a scientific research programme under sub section (2A) of section 35 of the Income tax Act, 1961, read with rule 6(iv) of the Income tax Rules, 1962, for the project Development of Silica based Microfine fibres sponsored by M/s. Advanced Microdevices Pvt. Limited and implemented by the Indian Institute of Sciences, Bangalore, covering April 1983 to April 1984 with an estimated outlay of Rs. 60,300.

Tax approval under section 35(2A) enables sponsor-funded scientific research projects to qualify for notified tax treatment.
Approval under section 35(2A) of the Income-tax Act, 1961 is recorded for two research projects-development of a fibre-optic laser current transformer and a device for measuring B-H curves-sponsored by M/s. W. S. Insulators of India Ltd., Madras, and implemented by the Indian Institute of Technology, Madras, with specified start/completion dates and estimated outlays; IIT Madras is noted as previously approved and eligible to accept sponsored projects.

Research programme approval under section 35(2A) confirms sponsored project recognition and implementing institute eligibility for tax purposes.
Approval is granted under sub-section (2A) of section 35 of the Income-tax Act for the project "Design & Development of formed steel structural systems" for June 1983-June 1986, sponsored by M/s. Tube Investments of India Ltd. and implemented by the Indian Institute of Technology, Madras, with the Institute confirmed as eligible to undertake sponsored projects.

Research institution approval: tax-related recognition conditioned on separate research accounts and annual audited returns.
Approval under section 35(1)(ii) was granted to Sangeet Research Academy, Calcutta, as an "Association" in other natural and applied sciences, subject to conditions: maintain a separate account for research receipts; file annual returns of research activities by 30 April to the prescribed authority; and submit audited annual accounts showing income, expenditure, assets and liabilities to the prescribed authority by 30 June, with copies to the Commissioner of Income-tax.