Section 10(23C)(v) notification recognizes specified mandirs as notified institutions under the Income-tax Act for assessment-year tax treatment.
Notification under section 10(23C)(v) of the Income-tax Act lists six named mandirs and recognises them as institutions covered by that clause for the specified assessment years, effectuating statutory recognition for tax purposes by the Central Government.

Tax recognition under section 10(23C)(v) confirms an institution's charitable status for specified assessment years.
Recognizes Sree Parvathi Sankara Mahaganapathi Parishad, Trichur under section 10(23C)(v) of the Income tax Act; the Central Government notifies the institution for the purpose of that clause for the assessment years 1984 85 to 1986 87, with the notification number and filing reference recorded.

Approved Institution status under section 35(1)(ii) requires annual compliance with reporting, accounting, and renewal conditions.
Approval under section 35(1)(ii) is granted to the Indian Cancer Society, Jamshedpur Branch as an Approved Institution for scientific research, subject to maintaining a separate research account, furnishing annual returns of research activities by 30 April, and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June. Renewal requires application to the tax Board three months before expiry; late applications risk rejection. The approval is effective from 24 October 1986 to 31 March 1988.

Notification under section 10(23C)(iv) grants tax-exempt status to an association for specified assessment years.
Notification under section 10(23C)(iv) designates the Indian Association of Parliamentarians on Population and Development as entitled to tax-exempt status under the cited clause, applying to the assessment years 1984-85 through 1986-87 by exercise of the Central Government's notification power.

Approval under section 35(1)(ii) conditions tax recognition on separate research accounts and mandated reporting requirements.
Approval under section 35(1)(ii) recognises the National Agricultural and Scientific Research Foundation, Calcutta as an eligible research association contingent on maintaining a separate account for research receipts, furnishing annual returns of scientific research activities by 30th April, and submitting audited annual accounts and balance-sheet copies to the prescribed authority and the concerned Commissioner of Income-tax by 30th June; extension requires application to the Central Board of Direct Taxes at least three months before expiry.

Approval under section 35(1)(ii) conditions association recognition on separate research accounts, annual returns and audited filings.
Approval under the Income-tax Act granted Indchem Research and Development Laboratory, Madras, recognition as an Association under clause (ii) of sub-section (1) of section 35 read with the Income-tax Rules, subject to conditions: maintain separate research accounts; file annual research activity returns by the prescribed deadline; submit audited annual accounts and balance-sheet to the prescribed authority and Commissioner by the specified annual date; and apply for extension to the Central Board of Direct Taxes before approval expiry.

Approval under section 35(1)(ii): institute status granted subject to accounting, reporting and renewal conditions.
Approval under section 35(1)(ii) grants Sah Industrial Research Institute status as a scientific-research association conditional on maintaining separate accounts for research receipts; filing annual returns of research activities by 30 April; submitting audited annual accounts, income and expenditure statements, and balance sheets to the prescribed authority and the Commissioner of Income-tax by 30 June; and applying for renewal to the Central Board of Direct Taxes three months before approval expiry, with late applications liable to rejection.

Research institution approval under section 35(1)(ii) requires separate research accounts, annual returns, audited accounts, and timely renewal.
Approval of Hexamar Agricultural Research and Development Foundation under section 35(1)(ii) as an Association is conditional on maintaining separate research accounts, furnishing annual research activity returns by 30 April, submitting audited annual accounts and balance-sheet with copies to the prescribed authority and Commissioner by 30 June, applying for renewal three months before expiry, and utilising fifty per cent of the corpus before accepting further research sums. The approval is effective from 1 January 1986 to 31 March 1988.

Approval conversion under section 35(1)(ii) results in time bound recognition with compliance obligations for research institutions.
Approval under section 35(1)(ii) for River Research Institute, Calcutta is converted from perpetual to time bound validity up to 31 12 1985, subject to maintaining a separate account for research funds, furnishing annual returns of scientific research activities by 30th April to the prescribed authority, and submitting audited annual accounts and a balance sheet to the prescribed authority by 30th June with copies to the concerned Commissioner of Income tax.

Research approval under section 35(1)(ii) granted with compliance, reporting, and renewal conditions for tax eligibility.
Approval under section 35(1)(ii) is granted to Sri Sathya Institute of Higher Learning as a "University" for research tax purposes, conditional on maintaining separate research accounts, filing annual research returns by 30 April, submitting audited accounts and balance-sheets to the prescribed authority and Commissioner by 30 June, and applying for renewal to the Central Board of Direct Taxes three months before expiry; the approval runs from 28 April 1986 to 31 March 1989.

Approval under section 35(1)(ii) granted with conditions on separate research accounts and annual reporting obligations.
Approval is granted to The Society for the Indian Institute of Health Management Research, Jaipur, as an approved institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to conditions requiring separate accounts for scientific research, annual returns of research activities by 30 April, audited annual accounts and balance sheet submission by 30 June to the prescribed authority with copies to the Commissioner, and a requirement to apply for extension three months before expiry.

Research institution approval under tax law requires separate accounts, annual audited returns and timely renewal application.
Approval certifies Dr. Patani, Scientific and Industrial Research, Bombay as an approved research Association for the tax provision on scientific research, effective 1 April 1986-31 March 1987, subject to conditions: maintain separate research accounts; file annual research activity returns by 30 April in prescribed form; submit audited annual accounts and balance sheet to the prescribed authority and the Commissioner by 30 June; and seek extension from the Central Board of Direct Taxes at least three months before approval expiry.

Tax exemption notification under section 10(23C)(v) recognizes a charitable institution for specified assessment years.
The Central Government, invoking sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, notifies "Shri Jain Swetamber Bhandar Tirth Pawapuri" for the purpose of that clause for specified assessment years, thereby formally recognising the institution's qualification for the provision's tax benefit and specifying the temporal scope of the notification.

Tax exemption notification under section 10(23C)(iv) designates a relief fund for specified assessment years period.
Notification designates the Chief Minister's Relief Fund, Maharashtra, as an exempt charitable institution under the Income tax Act exemption clause for assessment years 1985-86 to 1987-88, issued by the Central Government by S.O.366 dated 13 11 1986.

Notification under section 10(23C)(iv) designates Institute of Company Secretaries of India for tax purposes for an assessment year.
The Central Government, by S.O.365 dated 13-11-1986, notified the Institute of Company Secretaries of India under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act for the assessment year 1987-88, exercising the statutory power to designate an entity for the purposes of that clause.

Tax exemption notification under section 10(23C)(iv) designates a police welfare trust as notified for specified assessment years.
The Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Rajasthan Police Personnel Welfare Trust, Jaipur as eligible under that clause for the specified assessment years by Notification No. S.O.364.

Time-bound approval under section 35(1)(ii): institute must keep separate research accounts and file annual and audited returns.
Perpetual approval under section 35(1)(ii) for the National Sugar Institute, Kanpur is converted into a time-bound approval valid to 31-12-1985. Conditions: maintain a separate account for sums received for scientific research; furnish annual returns of scientific research activities to the prescribed authority by 30 April each year in prescribed forms; and submit audited annual accounts showing income, expenditure, assets and liabilities to the prescribed authority by 30 June each year, with a copy to the concerned Commissioner of Income-tax.

Approval withdrawal under tax law for Belle Vue Clinic removes previously granted exemption-related approval effective retrospectively.
Approval granted to Belle Vue Clinic, Calcutta under clause (ii) of sub section (1) of section 35 of the Income tax Act is withdrawn, the withdrawal taking effect from 6 1 1981 and communicated by departmental notification dated 5 11 1986 which revokes the prior 4 2 1981 notification.

Section 10(23C)(iv) notification: Spastics Society of Eastern India recognised for certain assessment years under the Income tax Act.
The Central Government notifies Spastics Society of Eastern India under clause (iv) of sub section (23C) of section 10 of the Income tax Act for the assessment years 1986 87 to 1988 89, formally recognizing the Society within the statutory category specified by that clause for those assessment years.

Approval under section 35(1)(iii) conditions research institution tax recognition on separate accounting, annual returns, audited accounts, and renewal.
Approval under section 35(1)(iii) recognises Thakur Research Foundation, New Delhi as an eligible research institution subject to maintaining separate research accounts, furnishing annual research activity returns by 30 April, and submitting audited annual accounts and balance sheet to the prescribed authority and Commissioner of Income-tax by 30 June, with time limited approval requiring timely renewal applications.