Tax notification under section 10(23C)(iv) designates Institute for Motivating Self-employment for specified assessment years by central government.
Notification under section 10(23C)(iv) designates the Institute for Motivating Self-employment, Calcutta, as a notified institution under the said clause. The Central Government exercises its authority under clause (iv) of sub-section (23C) of section 10 to apply that provision to the institute for the specified assessment years, documenting the administrative reference for the notification.

Charitable status under Section 10(23C)(iv) notifies Seafarers' Welfare Fund Society as qualifying for income-tax exemption.
Notification under Section 10(23C)(iv) designates Seafarers' Welfare Fund Society, Bombay as a notified institution for income-tax purposes, identifying it as qualifying within the statute's scope and recording the temporal coverage of the designation.

Notification of tax exemption for a benevolent fund secures eligibility for specified assessment years under the designated income tax clause.
Central Government notification recognizes Karnataka Police Benevolent Fund as qualifying under clause (iv) of sub section (23C) of section 10, making the Fund eligible for the specified tax exemption solely for the assessment years 1986 87 through 1988 89.

Foreign Exchange Conservation (Travel) Tax exemption for pilgrimage to Katasraj removes tax on release of foreign exchange.
The central government, invoking powers under the Finance Act, exempts from the payment of the whole of the Foreign Exchange Conservation (Travel) Tax any release of foreign exchange for pilgrimage to Katasraj in Pakistan, thereby removing the tax leviable under Chapter V on such releases.

Approved institution status enables research tax allowance subject to separate accounts, annual returns and renewal conditions.
Approval is granted to the National Institute of Public Finance and Policy as an Approved Institution for purposes of tax allowance for scientific research, conditioned on maintaining a separate research account, submitting annual returns of scientific research activities by 30 April, and furnishing audited annual accounts and balance sheet to the prescribed authority and the tax commissioner by 30 June; approval is time-limited and requires advance application for renewal.

Research approval compliance requires annual returns and audited accounts to maintain tax benefits and timely renewal applications before approval expiry.
Thapar Institute of Engineering and Technology, Patiala is approved by the Department of Scientific and Industrial Research as an approved institution for research-related tax purposes under Section 35(1)(ii), subject to maintaining a separate research account, filing annual research returns by 31 May, submitting audited accounts and balance-sheet to the prescribed authority by 30 June with copies to the Commissioner, and applying for renewal at least three months before approval expiry.

Tax exemption notification under section 10(23C)(iv) designates Federation of Indian Export Organisations for specified assessment years.
Notification designates the Federation of Indian Export Organisations as recognised under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, and notifies the organisation for application to specified assessment years, bringing it within the statutory exemption framework for those years.

Section 35(1)(ii) approval requires institutional recognition with annual returns, audited accounts and timely renewal application.
Approval under Section 35(1)(ii) classifies the Centre for Regional Ecological and Science Studies in Development Alternatives, Calcutta, as an approved "Institution" for research-related tax purposes, conditioned on maintaining separate research accounts, furnishing annual research returns to the prescribed authority by 30 April, submitting audited annual accounts and balance sheet to the prescribed authority and Commissioner by 30 June, and applying for extension to the tax Board at least three months before approval expiry.

Approval under section 35(1)(ii) recognizes research-institution tax status subject to reporting, audited accounts, and renewal timing.
The Voluntary Health Services, Medical Centre, Madras is approved as an institution eligible under the income-tax research provision for 1 January to 31 December 1987, subject to maintaining a separate research account, filing annual research returns by 30 April, submitting audited accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June, and applying for extension to the central tax board at least three months before approval expiry.

Approval under section 35(1)(ii): conditional research association recognition requires separate accounts, annual returns, audited accounts and timely renewal application before expiry.
Approval granted to Ganesh Scientific Research Foundation as a research association under section 35(1)(ii), subject to maintaining separate accounts for research receipts, furnishing annual returns of scientific research activities by 30 April, and submitting audited accounts, income and expenditure statements and a balance sheet to the prescribed authority and the Commissioner by 30 June; renewal applications must be filed three months before approval expiry. The approval period runs from 1 April 1984 to 31 December 1987.

Approval under section 35(1)(iii) for research requires separate accounts and annual audited returns to authorities.
Approval of the Public Enterprises Centre for Continuing Education, New Delhi, as an institution under section 35(1)(iii) is subject to maintaining a separate account for research receipts; furnishing annual returns of scientific research activities to the prescribed authority by 30th April each year in prescribed forms; and submitting audited annual accounts showing total income and expenditure and a balance-sheet, with copies to the concerned Commissioner of Income-tax, by 30th June each year. The notification states an explicit effective period for the approval.

Approval under section 35(1)(ii) grants research association recognition subject to separate accounts and annual reporting obligations.
Approval is granted to Sitaram Bhartiya Institute of Scientific Research, New Delhi, as a research association under section 35(1)(ii), subject to maintaining a separate account for research receipts; filing annual returns of research activities by 30 April; and submitting audited annual accounts, income and expenditure statements, and a balance sheet to the prescribed authority and the Commissioner of Income-tax by 30 June each year. The approval covers the period 28 March 1984 to 31 March 1986.

Research association approval requires separate research accounts, annual returns, audited accounts and timely reapplication.
Approval is granted to the Lady Anusuya Singhania Medical Research Society as an Approved Association for tax recognition under the research expenditure provision, subject to conditions: maintain separate research accounts; file annual research activity returns by 31st May; submit audited annual accounts, income-expenditure statement and balance-sheet to the prescribed authority, central tax administration and income-tax commissioner by 30th June; and apply for extension of approval at least three months before expiry, with late applications liable to rejection.

Tax exemption notification under section 10(23C)(iv) recognizes Loreto House Educational Society's status for specified assessment years.
Notification designates The Loreto House Educational Society of Calcutta as entitled to the tax treatment under clause (iv) of sub section (23C) of section 10 of the Income tax Act, effective for the assessment years 1985-86 to 1987-88, issued as Notification No. S.O.1757 dated 6 2 1987.

Specification of bonds under section 193 clarifies which IDBI bond series are covered for proviso (iib) purposes.
Central Government, under the proviso to the Income tax Act provision on tax deduction, specifies by notification the bonds issued by the Industrial Development Bank of India, Bombay, enumerating identified IDBI bond series in an annexed Table and thereby designating those listed instruments as the specified bonds for the proviso's purposes.

Section 10(23C)(v) recognition: Kerala Jesuit Society notified as qualifying organisation for specified assessment years under Income-tax Act.
The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notifies Kerala Jesuit Society, Calicut as qualifying under that clause by Notification No. S.O.664 dated 28-1-1987, recognising the society for the assessment years 1984-85 to 1986-87.

Tax exemption recognition for an educational institution under income tax provisions, notified for specified assessment years by central government
The Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, notifies "Khelghar Shishu Nivas O Shiksha Kendra" as eligible under that clause for the specified assessment years, thereby fixing the temporal scope of its tax-exemption recognition.

Approval under section 35(1)(ii) made time bound; institute must maintain separate research accounts and file annual audited returns.
Perpetual approval is superseded by a time-bound approval valid to 31-12-1987, conditioned on maintaining separate research accounts, filing annual returns of scientific research by 30th April, submitting audited annual accounts and balance-sheet to the prescribed authority and Commissioner by 30th June, and applying for extension to the Central Board of Direct Taxes at least three months before expiry.

Time-bound approval for research institution conditioned on separate research accounts, annual returns, audited accounts, and timely renewal application.
The perpetual approval is converted into a time-bound approval subject to maintaining a separate account for research receipts; furnishing prescribed annual returns of scientific research activities by the annual deadline; submitting audited annual accounts, income and expenditure statements, and balance-sheet to the prescribed authority and to the tax commissioner by the stated annual deadlines; and applying in advance for extension of approval, with late applications liable to rejection.

Approval under section 35CCB enables institutional recognition for afforestation programmes, subject to annual reporting and audit.
Approval under section 35CCB is granted to Vikram Sarabhai Centre for Development Interaction for the "Afforestation of Wastelands" programme for three years from 1 December 1986. The approval is subject to maintaining a separate donations account for conservation activities; furnishing annual progress reports to the prescribed authority by 30 June each year; submitting audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to the concerned Commissioner of Income-tax; and acceptance that the prescribed authority may withdraw approval, including retrospectively.