Tax exemption notification under section 10(23C)(iv) notifies Jhargram Leprosy Project for specified assessment years.
Central Government notifies Jhargram Leprosy Project, Calcutta as qualifying under the clause permitting notification of institutions for the purposes of the Income-tax Act, 1961, designating the Project for the period covered by the assessment years 1981-82 and 1982-83 by Notification No. S.O.175 dated 23-12-1983.

Tax exemption recognition under income-tax notification confirms Maharashtra State Council for Child Welfare's charitable status for specified years.
Central Government notifies Maharashtra State Council for Child Welfare as an institution eligible under the Income-tax Act notification provision, conferring tax-exemption status for the assessment years 1983-84 to 1985-86 by S.O. 174 dated 23-12-1983.

Tax exemption notification recognises Sanjivani Trust under income tax law for specified assessment years by Central Government.
Central Government issued Notification No. S.O.173 dated 23 December 1983 notifying Sanjivani Trust, Bombay under clause (iv) of sub section (23C) of section 10 of the Income tax Act, thereby recognising the trust for the purposes of that exemption provision for the period covering assessment years 1983 84 to 1985 86.

Notification under section 10(23C)(v): recognition of charitable institution status and income exemption for specified assessment period.
Notification under clause (v) of sub section (23C) of section 10 of the Income tax Act designates Shri Santram Maharaj Mandir, Nadiad, as an institution covered by that provision, with the Central Government specifying the temporal scope of recognition for the relevant assessment period.

Notification under section 10(23C)(iv) confirms tax-exempt recognition of Indian National Theatre for specified assessment years.
The Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Indian National Theatre, Bombay, for the purposes of that provision. The notification applies to the period covered by the assessment years 1981-82 to 1983-84 and is recorded as Notification No. S.O.171 dated 23-12-1983 with the departmental reference number provided.

Scientific research approval under section 35(2A) for catalyst conversion project, listing eligible sponsor, implementing lab, and duration.
Approval under section 35(2A) of the Income-tax Act, 1961 is granted for a research project on catalysts and conversion processes, naming M/s. I. P. C. L. as sponsor and National Chemical Laboratory, Poona as implementing laboratory, and specifying the authorised project period and estimated outlay in accordance with rule 6 of the Income-tax Rules, 1962.

Approval under section 35(1)(ii) conditions tax recognition on separate research accounts and annual audited returns.
Approval under section 35(1)(ii) recognizes Lions Cancer Detection Centre Trust, Surat as an "Association" for natural and applied sciences, subject to conditions: maintain a separate account for scientific research receipts; file annual research activity returns to the prescribed authority by 30 April in prescribed forms; and submit audited annual accounts (income, expenditure, balance-sheet, assets and liabilities) to the prescribed authority by 30 June with copies to the Commissioner of Income-tax. The approval is effective from 19 November 1982 to 31 March 1985.

Specification of authorised officers under income tax: officers of and above Superintendent of Police designated for special police establishment.
Central Government specifies that officers of and above the rank of Superintendent of Police in the Special Police Establishment constitute the authorised class of officers for the relevant provision of the Income-tax Act, thereby designating eligibility by rank for exercise of the powers or functions under that provision.

Specification of officers under Section 138 designates class I Reserve Bank officials at Ahmedabad for statutory income-tax purposes.
The Central Government, invoking the enabling provision of the Income-tax Act, specifies that all class I officers of the Reserve Bank of India, Regional Office, Ahmedabad are covered for the purposes of the cited provision; the notification identifies the class of officers and furnishes the issuing reference.

Approval under Section 35(1)(ii): tax recognition conditioned on separate research accounts, annual returns, and audited accounts submission.
Approval under Section 35(1)(ii) was granted to Regional Engineering College, Tiruchirappalli as a college in other natural and applied sciences, conditional on maintaining a separate account for scientific research receipts, furnishing prescribed annual returns of research activities by 30 April each year, and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June each year; the approval is effective from 9 August 1983 to 8 August 1986.

Research approval under section 35 requires separate accounting and annual audited submissions to the prescribed authority.
Approval is granted to the All India Heart Foundation, New Delhi, as an Association for scientific research under clause (ii) of sub section (1) of section 35, conditional on maintaining a separate account for research funds and complying with reporting and audit obligations. The Foundation must file annual research returns to the prescribed authority by 30 April and submit audited accounts, income and expenditure statements, and a balance sheet to the prescribed authority and the Commissioner of Income tax by 30 June. The notification is effective from 16 7 82 to 15 7 83.

Section 80G notification designates Sri Krishnaswamy Temple as a place of public worship of renown, formalising tax recognition.
The Central Government, exercising powers conferred by the Income-tax Act provision concerning recognition of institutions, notifies Sri Krishnaswamy Temple, Ravipuram, Cochin, to be a place of public worship of renown throughout the State of Kerala, via Notification No. S.O.4591 dated 26-11-1983.

Charitable donation tax deduction: temple notified as a recognised place of public worship qualifying for deduction eligibility.
Central Government notifies Sri Kothanda Ramaswami Sri Anjaneya Swami Temple, Ammapet, Thanjavur District, Tamil Nadu, as a place of public worship of renown throughout the State of Tamil Nadu under sub-section (2)(b) of the Income-tax Act, 1961, by Notification S.O.4590 dated 26-11-1983 for the purposes of section 80G.

Notification under section 10(23C)(v): Jamshedpur Diocesan Corporation recognised as eligible for income-tax exemption for specified assessment years.
The Central Government, exercising the power under section 10(23C)(v) of the Income-tax Act, 1961, notifies Jamshedpur Diocesan Corporation, Jamshedpur, as qualifying for the tax-exemption recognition under that clause for the assessment years specified in the notification, thereby formally conferring the provision's operative effect for the period stated.

Notification under section 10(23C)(v): Sri Pattesswaraswamy Devasthanam recognised for tax-exempt status for specified assessment years.
Notification under section 10(23C)(v) recognises Sri Pattesswaraswamy Devasthanam, Perur, as entitled to the fiscal treatment under that provision; the Central Government notifies the Devasthanam for the period covering specified assessment years, recording its administrative recognition for income tax purposes.

Exemption notification under section 10(23C)(iv) designates Chief Minister's Relief Fund, Maharashtra as notified for specified assessment years.
Notification under section 10(23C)(iv) designates the Chief Minister's Relief Fund, Maharashtra as a notified charitable entity for the purposes of that provision, applying to the assessment years 1981-82 to 1984-85 and invoking the Central Government's power under clause (iv) of sub section (23C) of section 10.

Income tax notification recognising charitable status of Commonwealth Parliamentary Association Punjab Branch for specified assessment years.
The Central Government, exercising its power under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies Commonwealth Parliamentary Association, Punjab Branch as eligible for tax exemption purposes, specifying the assessment years covered and issuing the formal notification reference for the stated assessment year period.

Tax exemption notification under section 10(23C)(iv) designates Solatium Fund Authority, applying to specified assessment years.
Central Government notifies the Solatium Fund Authority under section 10(23C)(iv) of the Income tax Act, 1961, designating that entity for purposes of the exemption and limiting the designation to the assessment years 1982 83 through 1984 85.

Exemption from foreign travel tax for visiting heads of government and accompanying delegates for international departure after the meeting.
Exemption from foreign travel tax is granted to Heads of Government, their spouses, delegates, officials and foreign media representatives attending the Commonwealth Heads of Government Meeting in New Delhi, applying to their international journey at the close of the meeting and limited to the tax leviable under the Finance Act, subject to the notification's prescribed period of operation.

Avoidance of double taxation of international air transport income exempts profits of enterprise from tax in the other Contracting State.
Agreement establishes a bilateral exemption mechanism for the avoidance of double taxation on profits from operation of aircraft in international traffic between India and Australia, defines covered taxes and key terms including enterprise and place of effective management, extends the exemption to pooled and joint operations and related interest, and provides commencement, retrospective effect for income from a specified date, and termination by diplomatic notice.