Notification under section 10(23C)(iv) confers notified charitable status on Bangiya Sahitya Parisad for specified assessment years.
The Central Government notifies Bangiya Sahitya Parisad, Calcutta, as a notified institution under the charitable exemption provision of the income-tax law, specifying that the organisation is entitled to the benefits of that provision for the stated assessment years and thereby fixing the period of its exemption classification.

Notification under section 10(23C)(iv) grants tax-exempt recognition to Bangiya Sahitya Parisad for specified assessment years.
Notification confers tax-exempt recognition on Bangiya Sahitya Parisad, Calcutta under section 10(23C)(iv) of the Income-tax Act, 1961, the Central Government notifying the society for the specified assessment years, thereby treating it as an entity covered by the exemption provision for the period identified.

Designation of specified corporate bonds requires transferee to notify issuer within sixty days to obtain proviso benefit.
Central Government specifies 13 per cent. Secured Redeemable Non-convertible Bonds (B-Series) issued by Neyveli Lignite Corporation Limited as covered by the proviso to section 193 of the Income-tax Act. The notification conditions the proviso benefit on the transferee informing the issuer by registered post within sixty days of any transfer by endorsement or delivery.

Tax exemption for specified secured redeemable non convertible bonds; benefit available only if holder registers the holding.
The Central Government specifies certain secured redeemable non-convertible bonds issued by a public financing corporation as eligible under the income tax provision for specified securities, subject to the condition that the holder registers his name and the holding with the issuing corporation; entitlement to the tax benefit arises only upon such registration.

Tax exemption under section 10(23C)(v) notified for National Spiritual Assembly of the Bahais of India.
The Central Government, in exercise of the powers conferred by clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies "National Spiritual Assembly of the Bahais of India" for the purpose of that clause for the assessment years 1985 86 to 1988 89 by Notification No. S.O.124 dated 19 11 1987, with file reference [No. 7622/F. No. 197-A/189/82--IT(AI)].

Research institution approval under section 35(1)(ii) requires separate research accounts and annual audited returns for tax compliance.
FIE Research Institute is approved as an institution under clause (ii) of sub section (1) of section 35 for the period 1 7 1987 to 31 3 1989, under the "Association" category, subject to maintaining separate research accounts, furnishing annual returns of scientific research by 31 May, submitting audited annual accounts with income/expenditure and balance sheet to the prescribed authority by 30 June with copies to the Central Board of Direct Taxes and the Commissioner, and applying three months before expiry for extension.

Recognition under section 10(23C)(v) confirms the trust's notification for income-tax exemption for specified assessment years.
The Central Government notifies Pushtimargiya Tritiya Peeth Trust, Udaipur, under tax exemption under section 10(23C)(v) of the Income-tax Act, designating the trust for purposes of that clause for the assessment years 1985-86 to 1988-89, thereby specifying the statutory basis and temporal scope of the recognition.

Notification under section 10(23C)(iv): Indian Dairy Corporation notified for tax exemption purpose for specified assessment years.
Notification exercising Central Government power to designate section 10(23C)(iv) coverage: Indian Dairy Corporation is notified for the purpose of clause (iv) of sub-section (23C) of section 10 for specified assessment years, with reference and filing details recorded for administrative traceability.

Approval under section 35(1)(ii) imposes separate research accounts, annual returns and audited accounts filing obligations.
Approval is granted to Jai Research Foundation, Gujarat as an Association under clause (ii) of sub section (1) of section 35 of the Income tax Act for 1 4 1987 to 31 3 1988, subject to maintaining a separate research account, furnishing annual returns of scientific research activities by 31 May, submitting audited annual accounts and balance sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30 June, and applying to the Central Board for extension at least three months before approval expiry.

Research institution approval requires separate accounts, annual returns by May and audited accounts by June to retain tax benefit.
Approval under section 35(1)(ii) is granted to Sitaram Bhartia Institute of Scientific Research as an Institution subject to maintaining separate research accounts, filing annual returns of research activities by 31 May, submitting audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to the Central Board of Direct Taxes and the Commissioner of Income-tax, and applying for extension at least three months before approval expiry. The approval period is 1 April 1986 to 31 March 1989.

Approval under section 35(1)(iii) converted to time-bound status, subject to mandatory accounting, annual reporting, audit, and renewal applications.
Approval under section 35(1)(iii) for the Indian Econometric Society, Hyderabad is converted to a time-bound approval valid until 31-3-89, conditional on maintaining a separate research fund account, furnishing annual scientific research returns by 30th April, submitting audited annual accounts and balance sheet to the prescribed authority and the Commissioner by 30th June, and applying to the Central Board of Direct Taxes at least three months before expiry for any extension.

Tax exemption recognition under section 10(23C)(iv) notifies a relief fund's charitable status for specified years.
Notification of charitable status under section 10(23C)(iv) of the Income-tax Act: the Central Government notifies the "West Bengal Chief Minister's Relief Fund" as a qualifying institution under that provision for the specified assessment years, identifying the fund by name and recording the legal basis for its recognition.

Approved research institution status affects tax deduction eligibility and compliance obligations for scientific research entities.
Approval is granted to VMA Oilseeds Research and Development Institute, New Delhi, as an approved institution for qualification under the provision for scientific research expenditure, subject to maintaining separate accounts for research receipts, furnishing annual returns of research activities by 31st May, submitting audited accounts and balance sheet to the prescribed authority and tax administration by 30th June, and applying for extension of approval at least three months before expiry.

Approval of Research Institution status requires separate research accounts, annual audited returns, and pre-expiry reapplication for extension.
World Wildlife Fund, India is approved as a research institution subject to conditions: maintain separate research accounts; file annual returns of scientific research activities by 31 May; submit audited annual accounts, income and expenditure statement and balance-sheet to the prescribed authority, central tax administration and the concerned tax commissioner by 30 June; and apply for extension of approval at least three months before expiry, with late applications liable to rejection. Approval is effective for the specified period.

Specified bonds notification requirement: transferee must notify issuer within the prescribed period to obtain proviso benefit.
Central Government specifies 13 per cent. and 14 per cent. Secured Redeemable Non-Convertible Bonds-'B' Series-1987, issued by Indian Telephone Industries Limited, Bangalore, as covered by the proviso to section 193; the proviso benefit on transfer by endorsement or delivery is admissible only if the transferee informs the issuer by registered post within sixty days of the transfer.

Specified bonds eligible under section 80L require transferee notification to preserve the tax deduction entitlement.
Central Government specifies certain secured redeemable non-convertible bonds issued in 1987 by a public hydroelectric corporation as qualifying instruments for the deduction under section 80L, bringing that class of bonds within clause (ii) of sub-section (1) for the purpose of the tax benefit.

Tax exemption for specified tax-free bonds conditioned on holder registration with the issuer to claim the benefit.
The notification designates a class of secured, redeemable, non-convertible bonds issued in 1987 as tax-exempt under the specified exemption clause; the tax benefit is conditional on the holder registering their name and holding with the issuing corporation.

Research institute approval under section 35(1)(ii) requires separate accounts, audited annual returns, and timely renewal applications before expiry.
Approval under Section 35(1)(ii) recognizes the Institute of History of Medicine and Medical Research for research-related tax purposes subject to conditions: maintain separate accounts for research receipts; file annual returns of scientific research activities by 31 May; submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30 June; and apply for extension at least three months before approval expiry.

Approval under section 35(1)(ii) grants research institution tax recognition, requiring distinct accounts, annual reports, audited accounts, and renewal applications.
Approval under section 35(1)(ii) registers Shri Ram Scientific & Industrial Research Foundation as an approved research institution subject to maintaining separate research accounts, furnishing annual returns of scientific research activities by the specified annual deadline, submitting audited annual accounts and balance-sheet copies to the prescribed authority and tax authorities, and applying for extension of approval in advance of expiry; approval effective from 1-4-1987 to 31-3-1990.

Research institution approval under section 35(1)(ii) requires separate research accounts, annual reporting and timely renewal applications.
Approval is granted to the Central India Institute of Medical Sciences, Nagpur, under section 35(1)(ii) as an association for scientific research, subject to maintaining a separate account for research receipts, furnishing annual scientific research returns by 31 May, submitting audited annual accounts and balance-sheet to the prescribed authority (with copies to the tax board and Commissioner) by 30 June, and applying for extension at least three months before approval expiry.