Section 35(1)(ii) approval: Institution granted research tax approval subject to separate accounts, annual returns, and audit filing.
Approval is granted to The Spastics Society of India as an institution under section 35(1)(ii) for the period 1-7-1985 to 30-6-1986, subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June, and applying for extension at least three months before approval expiry.

Approval under section 35CCB grants tax-recognised status to conservation programmes, subject to annual reports and audited accounts.
The Institute of Human Ecosystem, Chatterjee International, is approved under the prescribed authority for purposes of section 35CCB for specified conservation programmes for three years from 1 December 1985, subject to maintaining a separate donation account, furnishing annual progress reports to the prescribed authority by 30 June, submitting audited annual accounts with total income and liabilities to the prescribed authority and the Commissioner by 30 June, and continued satisfaction of the prescribed authority which may withdraw approval retrospectively.

Section 80G notification: Sri Athmanathasamy Temple designated a place of public worship renowned in Tamil Nadu.
Notification under sub section (2)(b) of section 80G designates Sri Athmanathasamy Temple at Thirupperunthurai as a place of public worship of renown throughout the State of Tamil Nadu, recognising the temple for the statutory classification under the Income tax Act notification regime.

Section 80G notification: Sri Valleeswarar Temple at Mylapore notified as a place of historic importance under law.
Central Government notification under the Income-tax Act designates The Sri Valleeswarar Temple/Devasthanam at Mylapore, Madras as a place of historic importance, identifying the temple by name and locality and citing the enabling statutory power as the basis for the formal designation.

Tax exemption notification: association recognised under section 10(23C)(v), confirming charitable status for specified assessment years.
The Central Government, exercising the power under section 10(23C)(v) of the Income-tax Act, notified Sri Sri Thakur Ramchandra Dev Association (Regd.) as eligible for the tax treatment under that provision for the specified assessment years, serving as formal recognition of the association's status by administrative notification.

Notification under section 10(23C)(iv): Assam Rifles Group Insurance Scheme recognised for assessment years 1982-1987.
Notifies the Assam Rifles Group Insurance Scheme as recognised under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, with the Central Government issuing the notification to apply that statutory recognition to the stated assessment-year period for income-tax purposes.

Tax exemption notification: Society for Promotion of Waste-lands Development recognised under section 10(23C)(iv) for specified assessment years.
The Central Government notifies the Society for Promotion of Waste-lands Development under section 10(23C)(iv) of the Income-tax Act, 1961, formally recognising the society for income-tax exemption purposes and specifying the assessment-year period to which that recognition applies.

Research institution approval requires maintaining separate research accounts and annual audited reporting to authorities and furnishing prescribed returns.
Approval under section 35(1)(ii) designates Birla Institute of Medical Research, Gwalior as an approved "Association" for research-related tax purposes subject to specified conditions: maintain separate accounts for research receipts; furnish annual scientific research returns to the prescribed authority in prescribed forms by the annual deadline; and submit audited annual accounts showing income, expenditure, assets and liabilities to the prescribed authority with copies to the concerned Commissioner of Income-tax by the annual deadline.

Approved research institution status under section 35(1)(ii) requires annual reporting and timely renewal to preserve tax recognition.
C. C. Shroff Research Institute is approved under section 35(1)(ii) as an institution for scientific research, subject to maintaining a separate research account, filing annual returns of research activities by 30 April, submitting audited annual accounts and balance sheet to the prescribed authority by 30 June with copies to the Commissioner, and applying for extension three months before approval expiry; approval effective 13 October 1985 to 31 December 1986.

Tax exemption notification under section 10(23C)(iv) grants charitable status to Vivekananda institutions for limited assessment years.
Central Government notification S.O.2231 dated 24-2-1986 recognizes Vivekananda Rock Memorial and Vivekananda Kendra, Madras as qualifying for the Income-tax Act exemption for charitable institutions and applies that notification to a specified sequence of assessment years.

Tax exemption notification under section 10(23C)(v) designates Thiruvavaduthurai Adheenam as eligible for income-tax exemption.
The Central Government notifies Thiruvavaduthurai Adheenam, Thanjavur District, as an entity recognised under section 10(23C)(v) of the Income-tax Act, 1961, for the assessment years 1985-86 to 1987-88, exercising the power conferred by sub-clause (v) of clause (23C) of section 10 to include the institution within the class eligible for the statutory tax treatment specified by that provision.

Section 35(1)(ii) approval restricted for Nowresjee Wadia Maternity Hospital; validity limited to 31 March 1986.
Approval under section 35(1)(ii) of the Income tax Act, 1961, granted to Nowresjee Wadia Maternity Hospital, Bombay, is restricted in duration and limited to 31 March 1986, thereby confining the temporal scope of the earlier notification and the hospital's entitlement under that income tax provision.

Approval under section 35(1)(ii) restricted, limiting perpetual tax exemption for Vijnana Parishad until the specified cutoff.
The perpetual approval earlier granted under section 35(1)(ii) of the Income-tax Act, 1961, to the Vijnana Parishad, Allahabad, is restricted by notification S.O.1455 dated 20-2-1986 so that the approval shall operate only up to 31-3-1987, modifying the effect of the prior 11-12-1972 approval.

Approval restriction under section 35(1)(ii): Salgaocar Medical Research Centre's tax-exempt research approval limited to 31 March 1986.
Approval granted to the Salgaocar Medical Research Centre, Chikalim, Goa, under section 35(1)(ii) of the Income-tax Act, 1961 is restricted so that the prior approval referenced in the Ministry of Finance notification dated 27 October 1975 is effective only up to 31 March 1986, as notified by S.O.1454 dated 20 February 1986.

Income-tax Appellate Tribunal updates dress regulations for members, representatives and professionals appearing before the tribunal.
The 1986 amendment substitutes Rule 17-A to prescribe dress regulations: Members shall wear white trousers with a black coat and black tie in summer (striped or black trousers allowed in winter); female Members a black coat over a white saree. Authorised representatives must wear specified formal or national dress, with professionals permitted to wear their prescribed court attire; all other persons must be properly dressed.

Research institution approval granted with mandatory separate accounts, annual reporting, audited accounts, and advance renewal application.
Approval is granted to Shri Sohanlal Jain Vidya Prasarak Samiti, Faridabad, as an Institution under clause (iii) of sub-section (1) of section 35, effective for the stated period, subject to conditions: maintain a separate account for research receipts; file annual research activity returns by 30 April; submit audited accounts, income and expenditure statement and balance-sheet to the prescribed authority by 30 June and to the Commissioner; and apply for extension of approval at least three months before expiry.

Tax exemption notification for a charitable medical research institution confirms eligibility under the Income-tax charitable provision for specified years.
The Central Government, exercising its power under the Income-tax Act charitable-institution provision, notifies a medical research charitable institution as eligible under the exemption clause and confines that recognition to specified assessment years, thereby directing that the institution be treated within the scope of the charitable-exemption provision for the stated period.

Tax exemption notification under section 10(23C)(v) confirms Shri Durganna Committee's notified status for specified assessment years.
Notification designates "Shri Durganna Committee, Amritsar" as notified under section 10(23C)(v) of the Income-tax Act, 1961, recognising the entity for tax-exemption purposes and limiting that recognition to the assessment years 1985-86 through 1987-88.

Approval under section 35(1)(iii) granted to Institute of Rural Management, Gujarat, subject to annual returns and audited accounts.
Approval under Section 35(1)(iii) is granted to the Institute of Rural Management, Anand, Gujarat, subject to maintaining separate research accounts, furnishing annual returns of scientific research activities by 30 April each year, submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June each year, and applying to the Central Board of Direct Taxes at least three months before approval expiry for extension.

Notification under section 10(23C)(iv): Hamdard Dawakhana (Wakf) recognized for specified assessment years, conferring tax exemption status.
The Central Government, invoking sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, notifies Hamdard Dawakhana (Wakf) as covered by that provision, thereby recognizing the institution under the statutory exemption category for the assessment years 1984 85 to 1987 88.