Notification under section 10(23C)(v) grants notified status to Sri Raghavendraswamy Mutt for specified assessment years.
Central Government S.O.3086 dated 12-9-1984 exercises powers under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 to notify Sri Raghavendraswamy Mutt, Tungabhadra (Andhra Pradesh) for the purposes of that provision for the assessment years 1985-86 to 1987-88.

Specification of State application of estate duty amendments applies to agricultural land estate duty in Punjab from 1 March 1981.
The Central Government specifies the State of Punjab as the State to which the amendments by the Estate Duty (Amendment) Act, 1982 apply, pursuant to a resolution under Article 252, and declares that those amendments are deemed to have applied from 1 March 1981 to estate duty on agricultural lands situated in Punjab.

Specification under section 5A(2B)(b) applies Estate Duty (Amendment) Act 1982 to agricultural land in Karnataka and Tripura.
Central Government specifies Karnataka and Tripura under section 5A(2B)(b) to apply the Estate Duty (Amendment) Act, 1982; the States adopted the amendments under article 252, and the amendments to sections 3-6 are deemed to have applied from 1 March 1981 to estate duty on agricultural lands in those States.

Charitable donation approval permits donations to Baroda City Family Welfare Fund to qualify for income-tax deduction.
The Central Government approves the "Baroda City Family Welfare Fund" for the purpose of donations towards promoting the family planning programme, rendering donations to that institution eligible for the tax deduction treatment provided under section 80G of the Income-tax Act, by notification S.O.3833 dated 11-9-1984.

Notification under section 80G recognises a temple as a place of public worship, enabling tax treatment of donations.
The Central Government, exercising the power under sub section (2)(b) of section 80G of the Income tax Act, 1961, notifies Arulmigu Mariamman Temple, Udamalpet as a place of public worship of renown throughout the State of Tamil Nadu, thereby bringing the temple within the statutory framework governing tax treatment of donations to recognised places of worship.

Research approval under section 35(2A) granted for acrylonitrile reactor fluidisation project with National Chemical Laboratory implementing.
Approval under Section 35(2A) is granted for the project "Basic Research in Fluidisation Research with reference to Acrylonitrile Reactor," sponsored by M/s. Indian Petrochemicals Corporation Ltd., implemented by National Chemical Laboratory, Poona, with commencement in December 1982, anticipated completion in December 1984, an estimated outlay, and an approval validity noted up to 28-2-1984 for the purposes of the Income-tax Rules, 1962.

Research institution approval under section 35(1)(ii) requires separate research accounts and annual audited reporting.
Resources Development Institute, Bhopal is approved as an Institution for tax recognition of scientific research, effective 11-5-1984 to 31-3-1987, by the Department of Science & Technology. Approval is conditional on maintaining a separate account for research receipts, filing annual returns of research activities to the prescribed authority by 30 April, and submitting audited annual accounts and balance sheet to the prescribed authority and the Commissioner of Income-tax by 30 June.

Research institution approval under income tax rules requires separate research accounts, annual reporting, and audited accounts submitted to authorities.
Approval under section 35(1)(ii) was granted to Kaivalyadhama S. M. Y. M. Samiti as an Institution for research-related tax purposes, conditional on maintaining a separate research account, furnishing annual returns of scientific research activities to the prescribed authority in notified forms, and submitting audited annual accounts and balance-sheet to the prescribed authority with copies to the concerned Commissioner of Income-tax.

Approval under section 35(1)(ii) imposes separate accounting and annual reporting obligations on the research institute.
Approval is granted to Aspee Research Institute, Bombay, under clause (ii) of sub section (1) of section 35 of the Income tax Act read with the Rules as an Association, conditional on maintaining a separate account for scientific research, furnishing annual returns of research activities to the prescribed authority by 30 April each year, and submitting audited annual accounts and balance sheet to the prescribed authority by 30 June each year with copies to the concerned Commissioner of Income tax.

Tax recognition for approved scientific research project under law; approval, sponsor, implementing lab and validity recorded.
Approval is granted for Basic Research in Fluidisation with reference to Acrylonitrile Reactor, sponsored by M/s. Indian Petrochemicals Corporation Ltd. and implemented by National Chemical Laboratory, Poona; the project commenced December 1982, was to complete December 1984, and carried an estimated outlay. The implementing laboratory is a CSIR unit with prior tax approval, and the research approval is time-limited with an expressly stated expiry of validity.

Approval under section 35(1)(ii) requires separate research accounts and annual audited returns to tax authorities.
Approval under section 35(1)(ii) was granted to Burns Association of India, Bombay, as an "Association" for research-related tax purposes, subject to maintaining a separate account for sums received for scientific research, furnishing annual returns of scientific research activities to the prescribed authority by 30 April each year, and submitting audited annual accounts and balance sheet with copies to the concerned Commissioner of Income-tax by 30 June each year.

Research expenditure approval secures tax recognition for institution subject to separate accounts, annual returns and audited filings.
Approval was granted to the Resources Development Institute, Bhopal as an institution eligible for recognition in relation to research expenditure, conditional on maintaining a separate account for research funds, furnishing annual returns of scientific research activities in prescribed forms to the prescribed authority by the annual deadline, and submitting audited annual accounts (income and expenditure statement and balance sheet) to the prescribed authority with copies to the Commissioner of Income-tax within the stipulated annual timeframe.

Research institution approval under tax law requires annual accounts and reporting to tax authorities by specified deadlines.
Approval as a college for purposes of section 35(1)(ii) is granted subject to conditions: maintain a separate account for scientific research; furnish annual returns of scientific research activities to the prescribed authority by the annual deadline; and submit audited annual accounts and a balance sheet to the prescribed authority and furnish copies to the concerned Commissioner of Income tax by the specified annual date.

Approved research institution status: approval conditions and compliance obligations for scientific research accounting and reporting.
Approval is granted to Kamayani Udyog Kendra Society, Pune as an Approved Institution for research under the Income-tax Act framework, subject to conditions: maintain separate research accounts; furnish annual returns of research activities to the prescribed authority in prescribed forms by the annual deadline; and submit audited annual accounts and balance sheet to the prescribed authority with copies to the concerned Commissioner of Income-tax by the annual deadline.

Approval validity under income-tax rules restricted for Economic and Scientific Research Association, Calcutta, limiting the approval's term.
The departmental notification restricts the validity of the Income-tax Act approval granted to the Economic and Scientific Research Association, Calcutta, by limiting the duration of that approval and citing the original approval instrument and administrative reference numbers as the controlling record.

Recognition of charitable institution: Sri Sringeri Mutt notified under section 10(23C)(v) for specified assessment years.
Central Government notification recognizes Sri Sringeri Mutt, Sringeri as a charitable institution under clause (23C)(v) of section 10 of the Income-tax Act, conferring exemption treatment for the specified assessment years.

Research institution approval under section 35 imposes reporting, separate accounts, audited submissions and renewal obligations.
Approval of the International Management Institute, New Delhi, as an Institution under clause (iii) of sub section (1) of section 35 requires maintenance of a separate account for scientific research receipts, annual returns of research activities to the prescribed authority by 30 April, and submission of audited annual accounts and balance sheet to the prescribed authority and the concerned Commissioner of Income tax by 30 June; approval renewal must be sought from the Central Board of Direct Taxes three months before expiry.

Notification under section 10(23C)(iv): charitable society recognised for tax-exempt status for two assessment years consecutively.
Notification under section 10(23C)(iv) of the Income-tax Act designates Churhat Childrens' Welfare Society as an entity covered by the tax-exemption provision, the Central Government formally notifying the society for the purpose of that provision for the assessment years 1984 85 and 1985 86.

Tax exemption notification under section 10(23C)(iv) confirms charitable status of a music academy for limited assessment years.
The Central Government, invoking the authority in section 10(23C)(iv) of the Income tax Act, notifies The Music Academy, Madras as an institution covered by that provision for a specified series of assessment years, thereby identifying the academy for the Act's tax exemption treatment under the cited clause.

Research institution approval under section 35(1)(ii) requires separate accounts, annual returns and timely audited filings.
Approval under the income tax provision was granted to Alchemic Research Centre (P.) Ltd., Bombay as an approved institution in the Association category for other natural and applied sciences, subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities by 30th April each year, and submitting audited annual accounts and balance sheet copies to the prescribed authority and the concerned Commissioner of Income tax by 30th June each year.