Specified bonds under section 193 proviso require transferee notice by registered post within sixty days to claim tax benefit.
Central Government designates certain EXIM Bonds issued by the Export Import Bank of India as specified bonds for the proviso to section 193 of the Income tax Act. The notification lists four bond series and conditions the proviso benefit on a procedural requirement: if such bonds are transferred by endorsement or delivery, the transferee must inform the Export Import Bank of India by registered post within sixty days of the transfer to be eligible for the benefit.

Specified bond exemption under section 193 requires transferee to notify issuer within sixty days to retain tax benefit.
Specification under the proviso to section 193 designates the "12.5 per cent. HDFC Bonds, 1997 (B)" as specified bonds; transfers by endorsement or delivery qualify for the proviso's benefit only if the transferee notifies the Housing Development Finance Corporation Limited by registered post within sixty days of transfer.

Specified tax treatment for HPF bonds requires transferee to notify issuer by registered post within sixty days to claim benefit.
Central Government designates the 13 per cent. Secured Redeemable Non-Convertible ('A' Series) HPF Bonds issued by Hindustan Photo Films Manufacturing Company Ltd. as specified under the proviso to the Income-tax provision; where such bonds are transferred by endorsement or delivery, the transferee must inform the Company by registered post within sixty days of the transfer for the benefit under the proviso to be admissible.

Specified bond transfer requirement: notification to issuer within sixty days enables benefit under proviso to section 193.
The Central Government specifies the 1987-88 IPCL secured redeemable non-convertible bonds for the proviso to section 193; where such bonds are transferred by endorsement or delivery, the benefit under the proviso is admissible only if the transferee informs the issuer by registered post within sixty days of the transfer.

Tax withholding exemption for specified IDBI bonds requires transferee to notify issuer by registered post within sixty days.
The Central Government specifies a series of IDBI bonds as specified securities under the Income-tax proviso affecting withholding on transfers. For transfers by endorsement or delivery, the transferee must inform the issuer by registered post within sixty days of the transfer for the proviso's benefit to be admissible.

Research institution approval under section 35(1)(iii): separate accounts, annual returns, audited accounts and advance renewal required.
Shankara Vidya Kendra is approved as an Institution under section 35(1)(iii) subject to maintaining a separate account for scientific research, filing annual returns of research activities to the prescribed authority by 31 May, submitting 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 applying for extension to the Central Board of Direct Taxes three months before expiry. Approval effective 28-2-85 to 31-3-88.

Approval under section 35(1)(ii): institution must keep separate research accounts and file annual returns and audited accounts.
Narinder Mohan Hospital and Medical Research Centre is approved as an institution for scientific research purposes under the Income tax framework, conditional on maintaining separate research accounts, filing annual returns of research activities by 31st May, submitting audited accounts and balance sheet copies to the prescribed authority, the Central Board of Direct Taxes and the Commissioner by 30th June, and applying for approval extension to the Central Board at least three months before expiry; late applications risk rejection.

Tax exemption under section 10(23C)(iv) confirms charitable status and extends income tax notification to the institution.
Central Government notified Bharat Sevashram Sangha, Calcutta under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, recognizing the institution for income-tax exemption purposes and specifying the notification's temporal scope for particular assessment years.

Tax exemption recognition under section 10(23C)(iv) confirms charitable status for an institution for a specified assessment year.
Notification under 10(23C)(iv) designates Ramana Kendra, Delhi (Regd.) as an organisation falling within the specified sub-clause for purposes of income-tax exemption for the assessment year 1988-89, issued by the Central Government exercising powers conferred by that provision.

Notification of charitable institution status: Indian Ex services League notified under tax provision for assessment year coverage.
Central Government formally notifies Indian Ex services League under clause (23C)(iv) of section 10 for the purposes of that provision in relation to the specified assessment year, recording the notification number and date and limiting the act to assessment year coverage.

Notification under section 10(23C)(iv): association formally recognized for tax provision purposes for the stated assessment year.
The Central Government notifies the National Association for the Blind, Karnataka Branch under the specified sub clause of section 10 for the relevant assessment year, formally recognizing the association for the statutory purpose of that provision and providing the notification number and administrative reference for official record.

Notification under section 10(23C)(iv): Pirojsha Godraj Foundation notified for tax-exempt status for the relevant assessment year.
The Central Government, exercising powers under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies "Pirojsha Godraj Foundation, Bombay" for the purposes of that sub-clause and records the institution's recognition under the provision for the assessment year specified in the notification (S.O.1744).

Notification under section 10(23C)(iv) recognises an educational society for income-tax exemption for a specified assessment year.
Central Government, exercising powers under 10(23C)(iv) of the Income-tax Act, 1961, notifies The Loreto House Educational Society of Calcutta as qualifying for the purpose of that sub-clause for the specified assessment year, identifying the society under a formal notification and reference.

Notification of charitable status under section 10(23C)(iv) confirms tax-exempt recognition for the foundation for the assessment year specified.
Notification under section 10(23C)(iv) of the Income-tax Act, 1961 recognises The C.P. Ramaswami Aiyar Foundation, Madras as an entity within the cited sub-clause for the purposes of income-tax assessment, with the Central Government formally issuing the notification to identify the Foundation for tax-exemption-related treatment for the specified assessment year.

Notification under clause 10(23C)(iv): institution recognized for specified assessment years, enabling tax-exempt treatment.
The Central Government notifies Shri Kanyakumari Gurukula Ashram, Kanyakumari as qualifying under clause (iv) of clause (23C) of section 10 of the Income-tax Act for the specified assessment years, formally recognizing the institution for the tax treatment contemplated by that clause.

Tax exemption recognition under section 10(23C)(iv) notified for Kasturba Gandhi Kanya Gurukulam for assessment years 1987-88 and 1988-89.
The Central Government, exercising powers under section 10(23C)(iv) of the Income tax Act, notifies Kasturba Gandhi Kanya Gurukulam, Vedaraniam, Tanjavur District, Tamil Nadu, for the purposes of that sub clause, applying to the specified assessment years as stated in the notification.