Specified secured redeemable non-convertible bonds designation extends proviso benefit on transfer subject to transferee notice within prescribed period.
Central Government specifies the secured redeemable non-convertible bonds issued by M/s. National Hydroelectric Power Corporation Limited (B-series) as qualifying for the proviso benefit to the withholding provision. The benefit is conditional on transfers by endorsement or delivery where the transferee informs National Hydroelectric Power Corporation Limited by registered post within the prescribed period after transfer.

Tax approval for charitable conservation activities granted with annual reporting, audited accounts and separate donation accounting requirements.
Approval under Section 35CCB is granted to Green Future Foundation, Pune, for two conservation and environmental education programmes from 5 August 1987, subject to conditions: maintain separate donation accounts for conservation activities; submit annual progress reports by 30 June; file audited annual accounts showing total income and liabilities with the prescribed authority and send copies to the Commissioner of Income tax by 30 June; and accept that the prescribed authority may withdraw approval, including with retrospective effect.

Notification under section 10(23C)(v) recognising Diocese of Calcutta for specified assessment years, indicating tax exemption recognition.
Central Government notifies Diocese of Calcutta (Church of North India) under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 for the assessment years 1985-86 to 1988-89 by Notification No. S.O.3528 dated 15-10-1987, specifying the Diocese's recognition under that clause and the temporal scope of the notification.

Section 10(23C)(v) notification: society recognised under the clause for specified assessment years in tax law.
Central Government notifies The Society of the Franciscan Servants of Mary, Salem for the purposes of section 10(23C)(v) of the Income tax Act, applying that notification to the assessment years 1984 85 through 1988 89 and recording the government file reference for administrative purposes.

Tax exemption under section 10(23C)(iv) recognized for Homi Bhabha Fellowships Council for specified assessment years.
The Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies an educational fellowship body for the purposes of that clause for assessment years 1985-86 to 1988-89, identifying the entity by name and providing an administrative reference.

Notification under section 10(23C)(iv) confirms tax-exempt recognition of Indian Cotton Mills Federation for specified assessment years.
Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Indian Cotton Mills Federation, Bombay for the purposes of that clause, specifying the assessment years to which the notification applies and thereby recognising the Federation for tax exemption consideration under the provision.

Notification of tax-exempt status for National Co-operative Development Corporation under specified charitable clause for assessment year
Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies National Co-operative Development Corporation as falling within that clause for the specified assessment year, thereby designating the Corporation for the exemption provided by that provision.

Section 10(23C)(v) notification: Charity recognised for specified assessment years under the Income tax Act, enabling tax exemption status.
Central Government notification under section 10(23C)(v) notifies Shri Malladi Satyalingam Naicker Charities, Kakinada, for the purpose of clause (v) of sub section (23C) of section 10 of the Income tax Act, specifying recognition for the assessment years 1985 86 to 1988 90.

Notification under section 10(23C)(v) grants tax-exempt status to Dakshineswar Ramkrishna Sangha for a specified assessment year.
Central Government notification under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 recognises Dakshineswar Ramkrishna Sangha, Dakshineswar, Calcutta within that clause, designating the Sangha for the specified assessment year and thereby placing it within the statutory tax-exemption category by means of the formal government notification.

Notification under section 10(23C)(v) designates a charitable trust as eligible for tax treatment for specified assessment years.
Notification designates His Holiness The Dalai Lama's Charitable Trust as recognised under clause (v) of sub section (23C) of section 10 of the Income tax Act for specified assessment years, issued by the Central Government pursuant to that provision.

Income tax exemption recognition for a charitable trust under clause 10(23C)(v), granting notified status for assessment purposes.
Notifies Hazarat Pir Mohammed Shah Durga Sharif Trust as entitled to tax exemption under clause (v) of sub section (23C) of section 10 of the Income tax Act for the specified assessment year, the Central Government issuing a formal notification to recognize the trust's status for income tax assessment purposes.

Tax notification under section 10(23C)(v): recognition of Sree Narayana Dharma Sangham Trust for specified assessment years.
Notification designates Sree Narayana Dharma Sangham Trust, Varkala, Kerala, as eligible under the income tax provision for recognition of charitable/educational institutions, with the Central Government formally notifying the trust by name and specifying the assessment years to which the recognition applies, thereby conferring the statutory recognition required for the tax treatment under that clause.

Notification under section 10(23C) recognizes Seafarers' Welfare Fund Society Bombay for specified assessment years.
The Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notified Seafarers' Welfare Fund Society Bombay for the purposes of that clause for the specified assessment years, thereby designating the Society for the tax treatment contemplated by the provision for the period stated.

Tax notification: Joint Plant Committee recognised under section 10(23C)(iv) for the stated assessment year applicability.
The Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, formally notifies Joint Plant Committee for the purpose of that clause, thereby designating the Committee under the cited provision for the specified assessment year.

Exemption under section 10(23C)(v): notification treats IDBI Capital Bonds issued by the Industrial Development Bank as qualifying securities.
The Central Government, under the income tax exemption provision, notifies "3 Years - 9 per cent. IDBI Capital Bonds" issued by the Industrial Development Bank of India as qualifying instruments for the purposes of clause (v) of sub section (23C) of section 10 of the Income tax Act, by Notification No. 0181 dated 13 10 1987.

Research institution approval requires separate research accounts, annual audited returns, and timely renewal applications before expiry.
Approval is granted to the National Association of Critical Care Medicine (India), New Delhi, as an institution for income-tax recognition for scientific research, subject to maintaining separate research accounts, furnishing annual returns of research activities by 31st May, and submitting 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 30th June; renewal applications must be made at least three months before expiry.

Research institution approval requires compliance with annual reporting, audited accounts and timely renewal application to authority.
Approval is granted to Nimbkar Agricultural Research Institute, Satara, under section 35(1)(ii) for the category "Association" for 1-4-1987 to 31-3-1988, conditional on maintaining separate research accounts, filing annual research returns by 31st May, submitting audited annual accounts and balance sheet to the prescribed authority, the Central Board of Direct Taxes and the Commissioner of Income-tax by 30th June, and applying for extension at least three months before approval expiry.

Research institution approval requires separate research accounts, annual returns, audited accounts, and advance renewal application.
Approval of Salgaocar Medical Research Centre as an approved institution under clause (ii) of sub-section (1) of section 35 is effective from 1-4-1986 to 31-3-1989 and conditioned on maintaining a separate account for scientific research receipts, furnishing annual returns of research activities by 31 May, submitting audited annual accounts and balance-sheet copies by 30 June to the prescribed authority, the Central Board of Direct Taxes, and the concerned Commissioner of Income-tax, and applying for extension at least three months before expiry.

Approval under section 35(1)(ii) confirms research institution status with conditional reporting and renewal obligations annually.
Approval is granted to The Society for Reconstructive Surgery Rehabilitation and Research, Bombay, as a research institution subject to maintaining separate research accounts, filing annual returns of scientific 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, and applying for extension at least three months before expiry; the approval is effective from 1 April 1987 to 31 March 1989.

Tax approval for scientific research granted, subject to separate research accounts, annual returns, audited accounts, and timely renewal application.
The Foundation for Medical Research, Worli, Bombay is approved as an Institution for tax purposes relating to scientific research, effective 1-4-1986 to 31-3-1990, subject to conditions: maintain separate accounts for research funds; file annual returns of research activities by 31 May; submit audited accounts, income and expenditure statement and balance-sheet to the prescribed authority, the tax board and the Commissioner by 30 June; and apply for extension of approval at least three months before expiry.