Income-tax Appellate Tribunal recruitment rules preserve reservations, age relaxations and concessions for specified categories as per central orders.
The substituted rule provides that nothing in the Tribunal members' recruitment and service rules shall affect reservations, relaxation of age limit and other concessions required for the Scheduled Castes, the Scheduled Tribes, Ex servicemen and other special categories of persons, in accordance with orders issued by the Central Government.

Approval under section 35(1)(ii) permits association status for research deductions subject to accounting, reporting and renewal conditions.
Approval was granted to Lions Cancer Detention Centre Trust as an approved institution in the category of Association for purposes of research-related tax recognition, subject to conditions: maintaining a separate account for research receipts; filing annual returns of scientific research activities in prescribed form to the prescribed authority by the annual deadline; submitting audited annual accounts and a balance sheet to the prescribed authority with copies to the tax commissioner by the annual date; and applying for extension of approval in advance to avoid rejection.

Research institution approval under section 35(1)(ii) confers recognized status subject to annual returns, audited accounts, and renewal.
Deccan Sugar Institute, Manjari, Pune is approved as an Institution for research-related tax recognition subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities by 30th April; submit audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30th June; and apply for extension at least three months before approval expiry. The approval applies for the period 1-4-1985 to 31-3-1988.

Approval under section 35(1)(ii) requires separate accounts, annual returns and audited accounts for institutional research recognition.
Approval under section 35(1)(ii) for Maharogi Sewa Samithi, Warora, is subject to maintaining a separate account for scientific research, furnishing annual returns of research activities to the prescribed authority by 30 April each year, and submitting audited annual accounts, income and expenditure statements, and a balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year; the institution must apply for extension of approval at least three months before expiry.

Approval under section 35(1)(iii) restricted to 31-12-1985, limiting the scope of prior charitable approval per notification.
Approval under the Income-tax Act previously granted to Sri Aurobindo Society is expressly limited in temporal scope: the institutional approval referenced by the Ministry's 1967 notification is restricted to operate only up to 31-12-1985, confining the legal efficacy of that earlier approval to the stated expiry.

Approval restriction for charitable institution under section 10(2)(xiii) limited to a specified period, affecting tax-exempt status for the institution.
Restriction of approval under approval under section 10(2)(xiii) is imposed on the United Planters Association of Southern India, Coonoor by administrative notification, limiting the period during which the association may be treated as an approved institution for income-tax purposes and specifying the terminal date of that approval.

Corrigendum: Notification wording corrected, changing clause reference and 'Association' to 'Institution' in prior income tax notification
Corrigendum to prior income tax notification directs that the words "clause (ii)" and "Association" in Notification No. 5091-A are to be read as "clause (iii)" and "Institution" respectively, amending the earlier notification's wording for general information.

Tax exemption notification under section 10(23C)(iv) for Seva Sangh Samiti, Howrah covering specified assessment years.
The Central Government notifies Seva Sangh Samiti, Howrah as eligible for tax exemption under the applicable clause of the Income-tax Act, designating the institution for the specified assessment years and thereby placing it within the statutory framework governing notified charitable or similar entities.

Tax exemption under section 10(23C)(v) notifies Shree Rama Vaikunth Temple Trust for specified assessment years.
The Central Government, exercising powers under Section 10(23C)(v) of the Income tax Act, notifies Shree Rama Vaikunth Temple Trust, Pushkar, as an institution covered by that provision for the assessment years 1985 86 to 1987 88, specifying the legal basis and temporal scope of recognition.

Tax exemption notification for a charitable institution confirms notified status and temporal coverage under income tax rules.
The Central Government, exercising powers under the sub-clause of clause twenty three C of section ten of the Income-tax Act, notifies Kodalamanickam Devaswom, Irinjalakuda, as covered by the income tax exemption provision for charitable or religious institutions for the specified assessment years, thereby fixing the institution's notified status and its temporal scope under that provision.

Charitable exemption notification: Institution notified under section 10(23C)(iv) securing tax-exempt status for specified assessment years.
The Central Government notified India International Centre, New Delhi, under the exemption category of clause (23C)(iv) of section 10 of the Income-tax Act, recognizing the institution for tax-exempt treatment for a specified series of assessment years and delimiting the temporal scope of that recognition.

Approval under section 35(1)(ii) for research institution requires separate accounts, annual returns, audited accounts, and timely renewal.
Approval is granted to the Research Society of Bombay College of Pharmacy under section 35(1)(ii) as an "Association" subject to conditions: maintain separate research accounts; furnish annual research returns by 30 April; submit audited accounts and balance sheet with copies to the Commissioner by 30 June; and apply for renewal to the Central Board of Direct Taxes at least three months before expiry. The approval covers 1 April 1985 to 31 March 1988.

Approval under section 35(1)(ii) - research approval granted subject to separate accounts, annual returns, audited accounts and renewal application.
Approval under section 35(1)(ii) of the Income-tax Act is granted to Ruparel College as a College for scientific research, effective 10-9-1985 to 31-3-1987, subject to conditions: maintain separate research accounts; file annual research returns by 30th April; submit audited annual accounts and balance-sheet to the prescribed authority and Commissioner by 30th June; and apply to the Central Board of Direct Taxes for extension at least three months before expiry.

Approval for research expenditure deduction granted to Petroleum Conservation Research Association, subject to annual reporting, audited accounts, and renewal conditions.
Approval is granted to the Petroleum Conservation Research Association as an approved institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to maintaining a separate account for research receipts, 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 to the Central Board of Direct Taxes for renewal at least three months before approval expiry; the approval period is 1 April 1985 to 31 March 1987.

Approval under Section 35(1)(iii) requires separate research accounts and annual audited returns for eligible institutions.
Approval is granted to Sangit Mahabharti under Section 35(1)(iii) as an institution in other natural and applied sciences, subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities to the prescribed authority by the stated annual deadline; submit audited annual accounts, income and expenditure statements, and a balance-sheet with assets and liabilities to the prescribed authority and the concerned Commissioner of Income-tax by the prescribed date.

Research expenditure deduction approval granted; association must maintain separate research accounts and submit annual audited returns.
Approval of the Nutrition Society of India under section 35(1)(ii) is subject to conditions: maintain separate accounts for research receipts; file annual returns of research activities to the prescribed authority by 30th April; submit audited annual accounts and balance sheet to the prescribed authority and the Commissioner of Income-tax by 30th June; and apply to the Central Board of Direct Taxes for extension at least three months before approval expiry, with late applications liable to be rejected.

Tax exemption recognition under income tax law notified for Baba Kali Kamliwala Panchayat Kshetra, Rishikesh for specified assessment years.
Notification recognizes Baba Kali Kamliwala Panchayat Kshetra, Rishikesh for tax-exempt status under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, with the Central Government fixing the institution's eligibility and the temporal scope of the exemption for the specified assessment years.

Tax exemption under section 10(23C)(iv) notifies charitable institution's exempt status for specified assessment years period.
Central Government notification designates Father Muller's Charitable Institutions, Mangalore as a notified charitable institution under the specified provision of the Income tax Act, with the designation applicable for the assessment years 1985-86 to 1987-88, thereby fixing the temporal scope of the institution's notified status under the statute.

Tax exemption notification under section 10(23C)(iv) confers benefit on Harijan Ashram Trust for specified assessment years.
Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, notifies Harijan Ashram Trust, Ahmedabad, as eligible for the exemption purpose of that provision for the assessment years 1985-86 to 1987-88, thereby formally designating the Trust within the class entitled to the specified tax treatment for that period.

Research approval under section 35(1)(ii): institution approved subject to accounting, reporting, audited accounts, and renewal conditions.
Approval is granted to the Advanced Centre of Cryogenic Research, Jadavpur University, as an approved institution under clause (ii) of sub section (1) of section 35 of the Income tax Act in the category "Association," subject to maintaining a separate account for research receipts, 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 at least three months before expiry. The approval is effective from 14 August 1985 to 31 March 1987.