Specified bonds under section 193 proviso: transfer benefit conditioned on transferee notifying the issuer by registered post.
Central Government designates particular corporate bonds as specified bonds under the proviso to section 193 of the Income-tax Act; transfers of those bonds qualify for the proviso's benefit only if the transferee notifies the issuer by registered post within the prescribed limited notice period after transfer.

Tax exemption recognition under section 10(23C)(iv): Children's Book Trust notified as eligible for relevant assessment years.
The Central Government notifies The Children's Book Trust, New Delhi, as qualifying under section 10(23C)(iv) of the Income-tax Act for the assessment years 1985-86 to 1988-89, identifying the statutory basis and temporal scope of recognition.

Extension of Central Tax Acts to Sikkim enables phased commencement and defers an advance tax instalment.
Notification extends the Income-tax Act, Wealth-tax Act and Gift-tax Act to Sikkim with adaptations: references to non-existent laws or functionaries in Sikkim are read as references to corresponding local counterparts, with the Central Government empowered to determine the corresponding functionary where necessary. Commencement of provisions is by Central Government notification, permitting different dates by provision and area. Chapter XVII of the Income-tax Act is made immediately applicable, and one instalment of advance tax ordinarily due in September is deferred to coincide with the December instalment for the specified assessment year.

Jurisdiction of Commissioner of Income-tax affirmed over salaried employees despite TDS at employer head office, affecting territorial assignment.
Direction preserves the territorial jurisdiction of the Commissioner of Income-tax, Pune, over persons with salary income posted at or residing in the area of the Income-tax Officer or Assistant Commissioner, Salary Circle, Thane, where tax is deducted at source by the employer at its head office in Bombay; this operates from the notification's publication under powers conferred by the Income-tax Act.

Income tax exemption recognition for a blind training centre, notifying it as a charitable institution for the assessment period.
Income tax exemption recognition was granted to The Tata Agricultural and Rural Training Centre for the Blind by central government notification, identifying the Centre as eligible for notified charitable/institutional status and thereby altering its tax treatment for the relevant assessment year.

Tax treaty corrigenda correcting textual errors to align the notified convention text with the intended treaty wording.
Corrigenda to the India-Norway tax convention notification set out specific editorial corrections and one textual insertion across the published Gazette pages, including replacement of misspellings, restoration of omitted words, correction of treaty references (notably substituting ARTICLE 19 and amending "Convention" to "Contracting"), omission of an erroneous phrase in Article 30, and addition of a joint secretary's name to the notification, thereby aligning the Gazette text with the intended treaty wording.

Tax benefit for donations: temple designated as public worship place subject to donation-use and accounting conditions.
Notification under section 80G designates Sri Kumaraswamy Temple, Hanumanthonagar, Bangalore as a place of public worship of renown in Karnataka, subject to the conditions that the temple maintain separate books of account and that donations be used exclusively for temple renovation; the designation is valid up to the assessment year 1993-94.

Notification of charitable trust status confirms tax-exempt recognition for Sanjay Gandhi Memorial Trust for a specified assessment year.
Central Government notification recognises Sanjay Gandhi Memorial Trust, New Delhi, as a charitable institution entitled to income-tax exemption under the provision for charitable and educational organisations, specifically applying that recognition for the assessment year 1989-90.

Cancellation of notification under section 295: Central Board of Direct Taxes withdraws the earlier Gazette notification.
The Central Board of Direct Taxes, invoking section 295 of the Income-tax Act, 1961, cancels Government Notification No. S. O. 585(E), dated 14 June 1988, by issuing Notification No. S.O.936(E) dated 10 October 1988, thereby withdrawing that Gazette publication.

Notification under section 10(23C)(v) recognises tax exemption entitlement for a religious institution for specified assessment years.
Central Government, exercising powers under sub clause (v) of clause (23C) of section 10 of the Income tax Act, 1961, notifies Evangelical Luthern Church, Madhya Pradesh for the purposes of that provision for specified assessment years, recording the institution's entitlement under the exemption head and identifying it administratively for income tax treatment by means of Notification No. S.O.3236 dated 10 10 1988.

Notification under section 10(23C)(iv): West Zone Cultural Centre granted tax-exempt status for specified assessment years.
Central Government notification S.O.196 dated 10-10-1988 notifies "West Zone Cultural Centre, Udaipur, Rajasthan" under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, thereby applying the provision's statutory status to the specified assessment years by exercise of powers vested in the Central Government.

Section 10(23C)(v) notification grants tax-exempt status to a temple for specified assessment years under Income-tax Act.
Central Government notification designates Arulmigu Mandhirapureeswaraswamy Temple, Kovilur, Muthupet, as eligible under section 10(23C)(v) of the Income-tax Act for specified assessment years, conferring tax-exempt recognition to the named religious institution for those assessment periods.

Tax exemption notification under section 10(23C)(v) recognises charitable trust status for specified assessment years, ensuring statutory recognition of charitable status
Central Government notification under sub clause (v) of clause (23C) of section 10 designates Shri Swaminarayan Mandir Trust, Ahmedabad as eligible for the benefit of that sub clause for the specified assessment years, identifying the trust by name and linking recognition specifically to those assessment years for purposes of the income tax exemption provision.

Tax exemption notification under section 10(23C)(iv) recognises a seed certification body for specified assessment years.
The Central Government, under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, issues S.O.195 dated 5-10-1988 notifying Karnataka State Seed Certification Agency, Bangalore, for the purposes of that sub-clause for the assessment years 1987-88 and 1989-90, thereby formally recognising the agency as covered by the specified tax-exemption provision.

Tax exemption notification recognizes an educational institution as qualifying under the income-tax provision for specified assessment years.
The Central Government, under section 10(23C)(iv) of the Income-tax Act, 1961, notifies Khelaghar Shishu Nivas and Shiksha Kendra, Calcutta as qualifying under that provision for the assessment years specified in the notification, identifying the institution by name and citing the official notification number and date.

Approval under section 35D(2)(a): company authorized to prepare feasibility and project reports and conduct market surveys.
M/s. Gherzi Eastern Ltd. is approved under section 35D(2)(a) of the Income tax Act to prepare feasibility reports, project reports, conduct market or other surveys, and provide engineering services. The Central Board of Direct Taxes notified this approval with administrative file references, effective from 1 4 1986 to 31 3 1989.

Tax exemption notification under section 10(23C)(v) designates an institution as eligible for specified assessment years.
Notification records the Central Government's exercise of power under Section 10(23C)(v) to notify "Gaffar Suleman Musafirkhana, Bombay" as eligible under that sub-clause for the assessment years 1987-88 and 1988-89, citing the official notification reference.

Notification under Section 10(23C)(v): Institute formally designated for specified assessment years under statutory authority.
The Central Government, invoking sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, notifies the named religious-society entity for the purpose of that sub-clause for specified assessment years, recording the administrative reference for the action.

Tax exemption notification under section 10(23C)(v) recognizes charitable status for a notified development board for tax purposes.
Central Government notifies "Kurukshetra Development Board" under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, designating the Board for the purposes of that sub-clause for the assessment year 1988-89 and recording the notification number and date as the administrative basis for that designation.

Notification under section 10(23C)(iv) confirms charitable status for Divine Light for the Blind, Bangalore organization.
Notifies Divine Light for the Blind, Bangalore under section 10(23C)(iv) of the Income tax Act as recognised for the purposes of that sub clause, applying that recognition to the assessment years 1987 88 to 1988 89 and recording the formal notification reference for administrative effect.