Tax exemption notification: temple designated under clause (v) of section 10(23C) for specified assessment years.
Central Government notifies Arulmighu Jambukeswarar Akilandeswari Temple, Tiruchy for tax-exempt status under clause (v) of sub section (23C) of section 10 of the Income-tax Act, 1961, applying to specified assessment years, thereby recognising the institution for the purposes of that clause.

Notification under section 10(23C)(v) confirms recognition of Jagdamba Mandir Trust for specified income-tax assessment years.
The Central Government exercised its power under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 to notify Jagdamba Mandir Trust, Bombay for the purposes of that clause, specifying the recognition as applicable for the assessment years 1983-84 to 1985-86 by official notification.

Tax exemption notification under Section 10(23C)(v) confirms charitable status of Catholic Church Dhandhuka for specified years.
The Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Catholic Church Dhandhuka, Gujarat, for the purpose of that clause, recognising its status under the income tax exemption framework for the assessment years 1985 86 to 1987 88.

Exemption under section 10(23C)(v) granted to a charitable society, notifying its tax-exempt status for specified years.
The Central Government, by Notification S.O.258 dated 19-12-1986, exercises its power under clause (v) of sub-section (23C) of section 10 of the Income-tax Act to notify Society of Servants of Mary, Thalavadi (Madras) as qualifying for the clause's tax-exempt status for the specified assessment years, thereby conferring the society with statutory exemption classification for that period.

Backward area designation enables eligibility for income-tax benefits; notification lists specified districts and territories with stated exclusions.
Central Government notification designates specific States, Union Territories and listed districts (with stated block/taluka or urban exclusions) as backward areas for purposes of the Income-tax Act provision on tax benefits, effective from 1 April 1983, thereby defining the geographic scope of eligibility by an attached Schedule.

Specified tax-exempt telephone bonds under section 80L require transferee notice to promptly claim tax benefit.
Central Government specifies 7-year 14 per cent. secured redeemable non-convertible telephone bonds issued by Mahanagar Telephone Nigam Limited as qualifying under the eligibility provisions of section 80L. Where such bonds are transferred by endorsement or delivery, the transferee is eligible for the tax benefit only if the transferee notifies the company by registered post of the transfer within 60 days.

Approval under section 35(1)(ii) confirms university research funding compliance and reporting obligations, including annual returns and audited accounts.
Approval under section 35(1)(ii) recognises Anna University as a University-category institution for research-related tax purposes, conditioned on maintaining a separate account for research receipts, furnishing annual returns of scientific research activities by 30 April, and submitting audited annual accounts and balance sheet copies to the prescribed authority and the concerned Commissioner of Income-tax by 30 June; extensions require application to the Central Board of Direct Taxes three months before expiry.

Time-bound approval conversion for research institution requires separate research accounts, annual returns, audited accounts and timely renewal.
Conversion of perpetual approval under section 35(1)(ii) into a time-bound approval for National Hospitals, Bombay, valid to 31-3-1987, subject to conditions: maintain separate accounts for scientific research; file annual research returns to the prescribed authority by 30 April; submit audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June; and apply to the Central Board of Direct Taxes three months before expiry for extension.

Section 35(1)(ii) approval converted to time-bound validity with annual accounts, audited returns and renewal application conditions.
Perpetual approval under section 35(1)(ii) for The Research Society for Grant Medical College and J. J. Group of Hospitals, Bombay, is converted into time-bound approval valid until 31-3-1988, subject to maintaining separate research accounts, filing annual research returns by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and Commissioner by 30 June, and applying to the Central Board of Direct Taxes for extension at least three months before expiry.

Approval under section 35(1)(ii): institute authorised for scientific research subject to accounts, returns, audits and renewal application.
Approval is granted to the National Institute for Training in Industrial Engineering, Bombay under Section 35(1)(ii) as an 'Association' for scientific research from 14-6-1986 to 31-3-1988. Conditions require maintaining separate accounts for research receipts, filing annual research returns by 30 April, submitting audited accounts and balance sheet to the prescribed authority and Commissioner of Income-tax by 30 June, and applying to the Central Board of Direct Taxes three months before approval expiry for extension.

Research institution approval under section 35(1)(ii) requires separate research accounts, annual returns and audited statements.
B. E. Research Centre, Hyderabad is approved as an approved institution under clause (ii) of sub section (1) of section 35 read with rule 6, classified as an "Association", subject to maintaining separate research accounts, furnishing annual research returns by 30 April, submitting audited annual accounts and balance sheet to the prescribed authority and Commissioner by 30 June, and applying for extension at least three months before approval expiry; approval effective 14 May 1986 to 31 March 1988.

Research expenditure approval under section 35(1)(ii) creates conditional tax benefit requiring annual reporting and timely renewal.
Approval under section 35(1)(ii) is granted to Janta College, Bakewar, Etawah subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities by 30th April, and submitting audited annual accounts, income and expenditure statements, and a balance-sheet to the prescribed authority and the concerned tax commissioner by 30th June; the institution must apply for extension three months before approval expiry, with late applications liable to rejection.

Approved research institution status under section 35(1)(ii) requires separate accounts, annual returns, audited submissions and renewal application.
Approval is granted to Gujarat Industrial Research and Development Agency, Industrial Research Laboratory, Baroda, as an approved institution under section 35(1)(ii) in the category "Association" subject to conditions requiring separate accounts for research receipts, annual returns of research activities by 30 April, submission of audited accounts and balance-sheet with copies to the Commissioner by 30 June, and advance application for extension to the Central Board of Direct Taxes at least three months before expiry. The approval is effective from 24 October 1986 to 31 March 1988.

Time-bound approval for a research institution imposes separate accounting, annual returns, audited accounts and advance renewal requirements.
Conversion of perpetual approval into time-bound approval is effected, making recognition valid until the specified expiry and subject to compliance. The institution must maintain a separate account for research receipts, furnish annual returns of research activities in prescribed forms by 30th April, submit audited accounts and balance-sheet to the prescribed authority and the tax commissioner by 30th June, and apply for extension at least three months before expiry, with late applications liable to rejection.

Approval under section 35(1)(ii) conditions institute tax status on maintaining research accounts and timely audited reporting.
Approval was granted to the Institute of Financial Management Research, Madras, as an Institution under clause (ii) of sub section (1) of section 35 of the Income tax Act, subject to conditions: maintain separate accounts for scientific research; furnish annual returns of research activities by 30th April each year; submit audited annual accounts and balance sheet to the prescribed authority and the Commissioner by 30th June each year; and apply in advance to the Central Board of Direct Taxes for extension of approval.

Approval under section 35(1)(ii): institute recognised as Association with specific research accounting and reporting obligations.
Approval under section 35(1)(ii) of the Income tax Act, 1961 was granted to Sardar Patel Renewable Energy Research Institute as an "Association" for the period 24 10 1986 to 31 3 1988, subject to maintaining separate research accounts; filing annual research activity returns by 30 April; submitting audited annual accounts and balance sheet to the prescribed authority and Commissioner of Income tax by 30 June; and applying to the Central Board of Direct Taxes at least three months before approval expiry for extension.

Approval under section 35(1)(ii): research institution status granted with conditions on accounts, returns and renewal timing.
Approval under section 35(1)(ii) is granted to N. M. Wadia Charitable Hospital, Solapur, as an institution for scientific research for the period 1 7 1986 to 30 6 1987, subject to maintaining separate research accounts, furnishing annual research returns by 30 April, submitting audited accounts and balance-sheet with copies to the Commissioner by 30 June, and applying for extension three months before expiry.

Investment Deposit Account Scheme notified under section 194A(3)(vi) to prescribe it for withholding tax purposes.
Central Government notifies the Investment Deposit Account Scheme, 1986 under clause (vi) of sub section (3) of section 194A of the Income tax Act, 1961, making the framed scheme operative for the purposes of that clause and thereby prescribing it for the statutory withholding provision.

Notification under section 10(23C)(iv) recognizes Medical Research Foundation, Madras for tax exemption in specified assessment years.
The Central Government, under section 10(23C)(iv) of the Income tax Act, notifies Medical Research Foundation, Madras as eligible under that clause for the specified assessment years, thereby administratively recognizing the institution for tax exemption purposes for the temporal scope stated.

Tax exemption notification under section 10(23C)(v) designates a trust as notified for specified assessment years.
Central Government notification designates Jaffer Suleman Musafirkhana Trust, Bombay as a notified charitable trust under clause (v) of sub section (23C) of section 10 of the Income tax Act for assessment years 1984 85 to 1986 87, formally recognising the trust for that exemption category.