Tax exemption notification under section 10(23C)(v) confirms income-tax charitable trust recognition for specified assessment years.
The Central Government, exercising power under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notifies Shri Sachaiya Mataji Trust, Osian (Rajasthan) as eligible under that clause for the specified assessment years, thereby recognizing the trust for income-tax purposes under the said provision.

Tax exemption recognition under section 10(23C)(v) confirms charitable status under the Income Tax Act for specified assessment years.
The Central Government, invoking section 10(23C)(v) of the Income-tax Act, notifies "Sriman Madhwa Siddhantonnahini Sabha" as eligible under that clause for specified assessment years, thereby designating the society within the statutory tax-exemption category.

Tax exemption under the exemption clause notifies Shri Chitrapur Math as eligible for specified assessment years.
The Central Government notifies Shri Chitrapur Math, Karnataka as entitled to tax-exempt status under the exemption clause for the specified assessment years, exercising its statutory power to designate institutions for income-tax exemption.

Research approval under section 35(1)(ii) converted to time-bound status, subject to reporting and use restrictions.
Approval under section 35(1)(ii) for Birla Planetarium is converted to a time-bound approval valid to 31-3-1988, conditional on maintaining separate research accounts, filing annual research returns and audited accounts to prescribed authorities with copies to tax authorities, applying for extension three months before expiry, and not receiving funds under the approval for non-research activities.

Approval under section 35(1)(iii) requires institutions to keep separate research accounts and submit annual audited returns.
Approval is granted to India Foundation for Development, Manipal, as an institution under clause (iii) of sub section (1) of section 35 of the Income tax Act, subject to conditions: maintain separate accounts for scientific research; furnish annual research returns to the prescribed authority by 31 May; and submit audited annual accounts and balance sheet by 30 June each year to the prescribed authority, the central tax board and the concerned Commissioner. The notification specifies the institution's address and the effective approval period.

Tax exemption notification under section 10(23C)(iv): Trust declared eligible for tax exempt classification for the assessment year.
Central Government, exercising powers under section 10(23C)(iv) of the Income tax Act, notifies "Sri Sathya Sai Central Trust, Bombay" as eligible for the benefits of that clause for the stated assessment year, thereby granting the trust statutory exemption classification by formal government notification.

Place of public worship of renown notified statewide under section 80G, enabling donors to claim tax deduction.
The Central Government, under clause (b) of sub section (2) of section 80G of the Income tax Act, 1961, notifies St. Patrick's Cathedral, Pune as a place of public worship of renown throughout the State of Maharashtra by Notification S.O.2174, thereby bringing the institution within the statutory category specified in section 80G.

Double taxation agreement corrections update published text to rectify typographical and textual errors affecting treaty wording.
Corrigenda to the Gazette notification of the Agreement between India and Italy for the Avoidance of Double Taxation correct specific typographical, punctuation and formatting errors by listing, by page and line, replacements, insertions and an omission to be treated as the authoritative published text, thereby restoring the intended treaty terminology and clarifying the notification's wording.

Approval under section 35(1)(ii) granted to Rotary Eye Institute, subject to separate accounting, annual reporting and prior renewal application requirements.
Approval under section 35(1)(ii) was granted to Rotary Eye Institute as an "Association" on condition that it maintain a separate account for research receipts, file annual returns of scientific research activities by 31 May each year, submit audited annual accounts and balance-sheet by 30 June to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner, and apply to the Central Board of Direct Taxes at least three months before expiry for extension; the approval is effective from 17-2-1987 to 31-3-1988.

Approval for scientific research status granted to Mangalore University, subject to separate accounts, annual returns and renewal conditions.
Approval of Mangalore University as a University under section 35(1)(ii) for scientific research is notified subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities by 31 May; submit audited annual accounts, income and expenditure and balance-sheet to the prescribed authority, CBDT and the Commissioner by 30 June; and apply for renewal three months before expiry. The approval is effective from 17-9-1986 to 31-3-1989.

Research institution approval requires annual research returns, audited accounts and timely renewal applications to retain tax recognition.
The Salem Institute of Experimental Biology is recognised as an approved research association under the income-tax provision for scientific research, subject to conditions: maintain separate research accounts; furnish annual research returns by 31 May; submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority, the central tax board and the Commissioner of Income-tax by 30 June; and apply to the central tax board for extension at least three months before approval expiry. The notification specifies the institution's address and the approval period.

Approval of research institution under section 35(1)(ii) requires separate research accounts, annual returns, audited accounts and timely renewal.
Approval under section 35(1)(ii) recognises the All India Heart Foundation as an institution eligible for research-related tax provisions, subject to maintenance of a separate account for research receipts, exclusion of non-research expenditure from that account, prohibition on adding certain project assets, annual submission of research activity returns and audited financial statements to the prescribed authority and tax authorities, and timely application for extension of approval before expiry.

Double taxation avoidance treaty allocates cross-border taxing rights and provides credit relief, permanent establishment and information-exchange mechanisms.
Convention allocates taxing rights between India and New Zealand for taxes on income, defines resident and permanent establishment, and confines business profits taxation to the State of residence except when an enterprise operates through a permanent establishment in the other State. It prescribes attribution of profits to such establishments, allows customary deductions, sets withholding limits on dividends, interest and royalties for beneficial owners, provides rules for personal and employment services, and mandates elimination of double taxation by crediting source-State tax; it also includes non-discrimination, mutual agreement and exchange-of-information provisions.

Research institution approval requires annual returns, audited accounts filing, and timely renewal applications for continued tax recognition.
Approval is granted to The Mother's Institute of Research, New Delhi, under approval for research expenditure pursuant to clause (ii) of sub section (1) of section 35, subject to conditions: maintain separate research accounts; furnish annual scientific research returns by 31 May; submit audited annual accounts and balance sheet to the prescribed authority, the Central Board of Direct Taxes and the Commissioner by 30 June; and apply to the Central Board for extension at least three months before approval expiry.

Notification under section 10(23C)(v): Arpana Trust, Karnal notified by central government for specified assessment years.
The Central Government, exercising power under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies "Arpana Trust, Karnal" for the purpose of that clause for the assessment years 1985 86 to 1987 88.

Place of public worship recognition under section 80G confers eligibility for donor deduction treatment for donations to the temple.
Wadia Fire Temple (Wadiaji Atash Behram) Bombay is notified by the Central Government as a place of public worship of renown throughout the State of Maharashtra for the purposes of section 80G of the Income tax Act, 1961, pursuant to powers conferred by clause (b) of sub section (2).

Approval under section 35(1)(ii) requires research association to maintain separate accounts, file returns, submit audited accounts.
Approval under section 35(1)(ii) classifies Sandhata Medical Research Society, Miraj, as an Association for research-related tax purposes, subject to conditions: maintain a separate research account; file annual returns of scientific research activities by 31st May; submit audited accounts, income and expenditure statement and balance-sheet by 30th June to the prescribed authority with copies to tax administration; and apply for extension at least three months before approval expiry, failing which late applications may be rejected.

Research institution approval requires specified accounting and reporting conditions under income tax law to retain entitlement to deductions.
The Fredrick Institute of Plant Protection and Texicology, Padappai, is approved as an Association for income tax recognition related to scientific research, subject to conditions: maintain a separate account for research funds; file annual research returns to the prescribed authority by 31 May; submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority, the Central Board of Direct Taxes and the Commissioner of Income-tax by 30 June; and apply for extension of approval at least three months before expiry, with late applications liable to rejection.

Approval under section 35(1)(ii) grants research association recognition subject to account, reporting and renewal conditions.
Approval is granted to Hastimal Sanchati Research Foundation, Pune, under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, as an "Association" for research purposes, subject to conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities by 31 May; file audited annual accounts, income and expenditure statements and balance sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30 June; and apply for renewal at least three months before expiry.

Notification under section 10(23C)(v) confirms charitable trust status under Income-tax Act for specified assessment years.
The Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income-tax Act, notifies Sri Ragigudada Sri Prasanna Anjaneya Swamy Bhakhta Mandal Trust, Bangalore for the purposes of that clause, thereby recognising the trust under the statutory provision for the assessment years 1985 86 to 1987 88.