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Approved Institution "The Bandra Holy Family Medical Research Society, Bombay" u/s 35(1)(ii)
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Approval under section 35(1)(ii): research association subject to separate accounts, annual returns, audited accounts, and renewal notice.
Approval is granted to the Bandra Holy Family Medical Research Society as an approved institution in the association category subject to compliance: maintain separate research accounts; furnish annual returns of scientific research activities by 30 April; submit audited annual accounts and balance-sheet to the prescribed authority and income-tax commissioner by 30 June; and apply for extension three months before expiry. The approval is effective from 13 May 1985 to 31 March 1987.
Notifies "Sheth Goculdas Tejpal Charities" u/s 10(23C)(v)
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Tax exemption under section 10(23C)(v) granted to Sheth Goculdas Tejpal Charities for specified assessment years.
Notification grants tax-exempt status to Sheth Goculdas Tejpal Charities by formal recognition under the Income-tax Act for the assessment years 1985-86 to 1987-88, bringing the institution within the statutory exemption framework for that period.
Notifies "India Literary House, Lucknow" u/s 10(23C)(iv)
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Tax exemption under section 10(23C)(iv) recognizes an educational institution via government notification for specified assessment years.
Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, notified India Literary House, Lucknow, as qualifying under that provision for the assessment years 1985 86 to 1987 88, thereby administratively recognising the institution for income tax exemption purposes under the specified sub clause.
Notifies "Institute of Company Secretaries of India" u/s 10(23C)(iv)
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Tax exemption notification under Section 10(23C)(iv) recognizing Institute of Company Secretaries of India for specified assessment years.
Central Government, under the clause of section 10 of the Income-tax Act, notifies the Institute of Company Secretaries of India as an eligible institution for tax exemption under the cited provision, applying that administrative recognition to the assessment years specified in the notification and thereby bringing the Institute's income within the exemption framework for that period.
Notifies "Bihar School of Yoga" u/s 10(23C)(iv)
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Tax exemption under section 10(23C)(iv) granted to a school for specified assessment years through formal notification.
Notification records administrative recognition under 10(23C)(iv) that "Bihar School of Yoga" is notified for purposes of the provision and thereby granted tax-exemption status for the period covering the specified assessment years, the effect being that the institution is treated as meeting the conditions for exemption under the cited clause for that assessment-year span.
Notifies various Fund u/s 10(23C)(iv)
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Tax exemption under section 10(23C)(iv) recognizes four Rajasthan Chief Minister funds as notified for specified assessment years.
Notifies four Rajasthan Chief Minister funds-Hospital Development Fund; General Relief Fund; Drought and Flood Relief Fund; Defence Service Welfare Fund-as qualifying under section 10(23C)(iv) of the Income-tax Act, 1961 for the assessment years 1985-86 to 1987-88.
Notifies "Delhi Orthodox Diocesan Council, New Delhi" u/s 10(23C)(v)
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Section 10(23C)(v) exemption notified for Orthodox Diocesan Council, recognizing its tax-exempt status for specified assessment years.
Notification designates an Orthodox diocesan body as entitled to tax exemption under the Income-tax Act by invoking the statutory provision governing recognition of certain educational or charitable institutions, identifies the organization by name and specifies the assessment years for which the recognition applies, thereby treating the entity as covered by the exemption clause for that stated period.
Notified "The Maunathul Islam Association, Ponnani Nagaram" u/s 10(23C)(v)
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Tax exemption recognition under section 10(23C)(v) granted to Maunathul Islam Association for specified assessment years.
The Central Government, invoking sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, notified The Maunathul Islam Association, Ponnani Nagaram, as recognised for the purposes of that provision for the specified assessment years noted in the official notification; the recognition is temporal and limited to the period covered by those assessment years.
Notifies "Indian Parliamentary Group" u/s 10(23C)(iv)
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Tax exemption notification under section 10(23C)(iv) confirms Indian Parliamentary Group's notified status for specified assessment years.
Notification confers notified entity status on the Indian Parliamentary Group under clause 23C(iv) of section 10, recognizing it as an eligible institution for the Act's exemption framework and fixing the specified block of assessment years as the temporal scope of that exemption.
Notifies "Pirojsha Godrej Foundation, Bombay" u/s 10(23C)(iv)
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Notification under section 10(23C)(iv): charitable foundation notified for specified assessment years under tax exemption rules.
Central Government, invoking sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, notifies Pirojsha Godrej Foundation, Bombay, for the purpose of that provision for the period covering the specified assessment years, recording the notification number and administrative file reference.
Notifies "Shri Mullavananatha Swami Temple, Tirukarugavur, Papanasam Taluk, Thanjavur Dist " u/s 80G
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Tax deduction eligibility under section 80G recognized for a temple as a place of public worship of statewide renown.
The Central Government, exercising power under section 80G sub section (2)(b), notifies Shri Mullavananatha Swami Temple, Tirukarugavur, Papanasam Taluk, Thanjavur District, as a place of public worship of renown throughout the State of Tamil Nadu, thereby granting administrative recognition for the tax-deduction treatment associated with that statutory designation.
Notifies "The ArulmiguKaraneeswararTemple, No. 16, Karaneeswarar Koil Street, Mylapore, Madras" under section 80G (2)(b)
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Place of public worship recognition under section 80G(2)(b) - temple notified for state-wide renown, enabling donor tax benefits.
The Central Government, under section 80G(2)(b) of the Income-tax Act, 1961, notifies The Arulmigu Karaneeswarar Temple, Mylapore, Madras, as a place of public worship of renown throughout the State of Tamil Nadu by Notification No. 4817 dated 09-09-1985 (File No. 176/34/85-IT(AI)).
Approved Institution "Vision Research Foundation, Madras" u/s 35(1)(ii)
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Research institution approval under section 35(1)(ii) requires separate research accounts and timely annual returns and audited accounts.
Approval granted to Vision Research Foundation, Madras under section 35(1)(ii) as an "Association" for scientific research for the period 1-4-1985 to 31-3-1987, subject to maintenance of a separate research account; annual returns of research activities to the prescribed authority by 30 April; submission of audited annual accounts and balance-sheet to the prescribed authority and Commissioner by 30 June; and advance application to the Central Board of Direct Taxes for extension at least three months before expiry, with late applications liable to rejection.
Approved Institution "Madras Institute of Magnetobiology, Madras" u/s 35(1)(ii)
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Research approval under income tax provisions: Madras Institute recognised subject to separate accounts, annual returns, audited accounts and renewal notice.
Approval of the Madras Institute of Magnetobiology as an Association eligible under the income-tax research deduction framework is granted subject to conditions: maintain a separate account for research receipts; furnish annual research activity returns to the prescribed authority by 30th April; submit audited annual accounts, income and expenditure statements and balance sheet to the prescribed authority and concerned tax commissioner by 30th June; and apply for extension three months before approval expiry, with late applications liable to rejection.
Approved Institution Gandhi Labour Institute, Thaltej (Drive-in) Road, Ahmedabad u/s 35(1)(ii)
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Approval of research institution status requires separate research accounts, annual returns and audited financial disclosure before renewal.
Approval of Gandhi Labour Institute as an approved institution for income tax research recognition is conditioned on maintaining separate accounts for research receipts, filing annual research returns by 30 April, submitting audited annual accounts and balance sheet to the prescribed authority and tax commissioner by 30 June, and applying for renewal three months before approval expiry; late renewal applications may be rejected.
Approved Institution Gandhian Institute of Studies, Rajghat, Varanasi u/s 35(1)(ii)
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Approval under section 35(1)(ii) requires institutional reporting, separate research accounts, audited returns, and timely renewal applications.
Approval granted to the Gandhian Institute of Studies, Rajghat, Varanasi under section 35(1)(ii) as an "Institution" for scientific research is subject to maintaining separate research accounts, furnishing annual research returns by 30 April, submitting audited annual accounts and balance-sheet copies to the prescribed authority and the Commissioner of Income-tax by 30 June, and applying for extension of approval at least three months before expiry; late applications may be rejected.
Social Security Certificates (Amendment) Rules, 1985
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Social Security Certificates: authorities may pay dues up to prescribed limits without probate when no nomination and no succession papers.
Where a savings certificate holder dies without a nomination and probate, letters of administration or succession certificate are not produced within the prescribed short period, the designated postal authority may pay sums due up to the statutory cap to any person appearing entitled or administering the estate without production of succession documentation; a table prescribes graded monetary limits for different postal authorities.
Approved Institution "Man-Made Textiles Research Foundation, Bombay" u/s 35(1)(iii)
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Approval under section 35(1)(iii) requires institutions to keep separate research accounts and submit annual audited returns.
Approval under section 35(1)(iii) is granted to Man Made Textiles Research Foundation, Bombay, as an Institution for research expenditure purposes, effective 1 4 1984 to 31 12 1986. Conditions require the Foundation to maintain a separate research account, furnish annual scientific research returns by 30 April, submit audited annual accounts and balance sheet to the prescribed authority and the Commissioner by 30 June, and apply for extension at least three months before approval expiry.
Approved Institution International Management Institute u/s 35(1)(iii)
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Approval under section 35(1)(iii) requires separate research accounts and annual audited submissions with timely extension applications.
Approval is granted to the International Management Institute as an institution under clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, conditional on maintaining a separate account for research funds, furnishing annual returns of scientific research activities by 30 April, and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June; extension applications must be filed three months before expiry.
Notifies "Centre for Public Sector Studies, New Delhi" u/s 10(23C)(iv)
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Notification under section 10(23C)(iv) confirms tax exemption recognition for a specified institution for defined assessment years.
The Central Government, invoking sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, notifies the Centre for Public Sector Studies, New Delhi, as qualifying for the exemption under that provision for the period covering the assessment years 1985 86 to 1987 88, specifying the statutory basis and temporal scope of the notification.

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