Notification under section 80G designates Sri Navansetheswaraswamy Temple as a notified place of historical and public worship.
The Central Government, exercising powers under clause (b) of sub section (2) of section 80G of the Income tax Act, notifies Sri Navansetheswaraswamy Temple, Sikkal, Tamil Nadu, as a place of historical and archaeological importance and a place of public worship of renown for the purposes of that clause.

Charitable exemption under section 10(23C)(iv) recognised for a trust, subject to income application, investment and business accounting conditions.
Charitable exemption under section 10(23C)(iv) notifies The Divine Light Trust for the Blind, Bangalore for assessment years 1990-91 to 1992-93, subject to conditions: income must be applied or accumulated solely for its objects; investments and deposits must conform to forms permitted by sub-section (5) of section 11 except for voluntary contributions retained as tangible assets; and business income qualifies only if incidental to objectives with separate books maintained.

Notification under section 10(23C)(iv) recognizing Arya Vaidyasala Kottakkal for tax treatment in the assessment year.
Notification under section 10(23C)(iv) of the Income-tax Act, 1961, notifies "Arya Vaidyasala Kottakkal" for the purpose of that sub-clause for the assessment year 1989-90 by Notification No. S.O.946 dated 25-2-1991, issued by the Central Government exercising powers conferred by the provision.

Tax approval under section 35(1)(ii) granted to research association subject to accounting, reporting, and annual audit obligations.
Approval under section 35(1)(ii) is granted to Diabetes Research Centre Foundation, Madras as an association for scientific research subject to maintaining separate research accounts, filing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the local Commissioner/Director by 30th June each year.

Research institution approval requires separate research accounts, annual DSIR returns, and audited accounts filed annually.
Approval is granted to the Institute of Management Development, Lucknow, as an Institution under clause (iii) of sub section (1) of section 35, subject to maintenance of a separate account for scientific research receipts, annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submission by 30 June of audited annual accounts to the Director General (Exemptions), the Secretary, DSIR, and the local Commissioner/Director of Income tax (Exemptions); renewal applications must be made in advance with specified copies.

Approval under section 35(1)(ii): institution must keep separate research accounts and file annual returns and audited accounts.
Approval is granted to Amul Research and Development Association as an Institution for purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, subject to conditions: maintain a separate account for scientific research receipts; furnish annual returns of research activities to the Department of Scientific and Industrial Research by 31st May each year; and submit audited annual accounts showing income, expenditure, assets and liabilities by 30th June each year to the Director-General of Income-tax (Exemptions), the Department Secretary and the relevant income-tax authority.

Research institution approval under section 35(1)(ii) requires separate research accounts and timely annual audited filings.
Environmental Research Laboratory, Lucknow is approved as a research institution subject to conditions: maintain a separate account for scientific research receipts; furnish annual scientific research returns to the research secretary by 31st May each year; and submit audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the research secretary, and the local Commissioner/Director of Income-tax (Exemptions) by 30th June each year. The approval is effective for the stated period and instructions for applying for extension are provided.

Research institution approval under section 35(1)(iii) imposes separate research accounts, annual returns and audited filings.
Gandhi Labour Institute, Ahmedabad, is approved as an Institution under clause (iii) of sub section (1) of section 35 of the Income tax Act, 1961, subject to maintaining a separate account for scientific research receipts; furnishing annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May; and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director General of Income tax (Exemptions), the Secretary (DSIR) and the Commissioner/Director of Income tax (Exemptions) by 30th June each year.

Research approval grants institutional tax exemption subject to annual reporting, audited accounts and separate research accounts required.
Approval under clause (ii) of sub-section (1) of section 35 designates the Indian Society of Soil Science as an Institution for research-related tax purposes, conditioned on maintaining separate research accounts, filing annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to specified income-tax and scientific authorities by 30th June each year.

Research approval under section 35(1)(ii): approval grants qualifying research status subject to annual accounting and reporting requirements.
Approval is granted to Jagdale Scientific Research Foundations as an approved research association subject to conditions: maintain a separate account for research funds; file annual returns of research activities to the Department of Scientific and Industrial Research by 31st May; and submit audited annual accounts showing income, expenditure, assets and liabilities to designated tax and departmental authorities by 30th June. The approval is time limited and continuation requires timely application for extension through the local tax authority, with specified copy and submission requirements to the Department.

Tax exemption notification under section 10(23C)(iv) confirms Sanjivani Trust's recognition for the assessment year.
The Central Government, invoking the powers of section 10(23C)(iv) of the Income-tax Act, issues S.O.945 dated 22-2-1991 notifying Sanjivani Trust, Everest, Bombay, as eligible under that sub-clause for the specified assessment year, thereby recording the administrative recognition and providing the notification reference for official records.

Specified secured non convertible bonds: TDS benefit on transfer requires transferee to notify issuer within prescribed period.
The Central Government specifies secured, redeemable, non-convertible bonds issued by Coal India Limited as covered by the proviso to section 193, and conditions the availability of the benefit under that proviso on the transferee informing the issuing corporation by registered post within sixty days of a transfer by endorsement or delivery.

Specified CIL Bonds tax benefit under section eighty L requires transferee to notify the issuer by registered post within prescribed period.
Central Government specifies 7-year 13% taxable Secured Redeemable Non-Convertible CIL Bonds II Series issued by Coal India Limited as eligible under the cited statutory clause for tax benefit; transfers by endorsement or delivery attract a procedural condition that the transferee must inform the issuing corporation by registered post within a prescribed period for the benefit to be admissible.

Specified bonds under section 193 proviso: transfer benefit requires transferee to notify issuer by registered post within sixty days.
Central Government specifies 7-year 13% (taxable) Secured Redeemable Non-convertible Bonds issued by the Visakhapatnam Steel Project under the proviso to section 193 of the Income-tax Act. The notification makes the proviso's benefit conditional on a transferee's procedural obligation: the transferee must inform the Project by registered post within sixty days of the transfer for the benefit to be admissible.

Section 47(ix) notification: Indira Gandhi National Centre for Arts designated, altering transfer treatment for specified assessment years.
Notification designates Indira Gandhi National Centre for Arts, New Delhi, for the purposes of clause (ix) of section 47 of the Income-tax Act for assessment years 1991-92 to 1994-95, applying the statutory provision to that institution and timeframe.

Research approval requires maintaining separate research accounts and filing annual research returns and audited accounts by set deadlines.
Approval under section 35(1)(ii) is granted to Siddhomal Research Foundation subject to maintaining a separate account for research receipts, furnishing annual research activity returns to the Secretary, Department of Scientific and Industrial Research by the annual deadline, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the local Commissioner/Director of Income-tax (Exemptions) by the prescribed annual date.

Research institute approval under tax law requires compliance with reporting and accounting obligations and annual audit filings.
Approval is granted to Fie Research Institute, Ganganagar, as an Association for tax purposes subject to conditions: maintain a separate account for sums received for scientific research; furnish annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May each year; and submit audited annual accounts showing income, expenditure, assets and liabilities to designated income tax and departmental authorities by 30th June each year. The notification specifies a fixed effective period and prescribes procedures and timelines for applying for extension of the approval.

Proviso on tax deduction: specified National Housing Bank bonds transfer exempt if transferee notifies bank within sixty days.
Notification specifies the 11.5 per cent National Housing Bank Bonds, 2010 (Third Series) under clause (iib) of the proviso to section 193, making the proviso applicable to transfers of those bonds; however, where transfer is by endorsement or delivery the proviso's benefit is allowed only if the transferee informs the National Housing Bank by registered post within sixty days of the transfer.

Specified bond recognition under clause (iib) requires transferee to notify issuer by registered post within sixty days.
The Central Government specifies the 11.5 per cent Exim Bank Bonds-2010 (Eighth Series) as specified bonds under the proviso to clause (iib) of section 193 of the Income tax Act, and provides that the proviso's benefit on transfer by endorsement or delivery is admissible only if the transferee informs the issuing bank by registered post within sixty days of the transfer.

Research approval under section 35(1)(ii) requires separate research accounts and annual audited returns to authorities.
The National Health and Education Society, Bombay is approved as an Institution for tax treatment of scientific research subject to conditions: maintain a separate account for research receipts; file annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May; and submit audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the Commissioner/Director of Income-tax (Exemptions) by 30th June. The notification sets an effective period and prescribes procedures for applying for extension of approval.