Tax exemption notification under section 10(23C)(iv) recognizes The Music Academy, Madras for specified assessment years.
Notifies The Music Academy, Madras under section 10(23C)(iv) of the Income-tax Act, 1961, recognizing the Academy for the statutory tax exemption purpose and fixing the temporal coverage of that recognition for the specified assessment years.

Tax exemption notification under section 10(23C)(iv) confers statutory recognition and tax treatment for a specified assessment period.
Notification under sub clause (iv) of clause (23C) of section 10 designates the Organisation of Pharmaceutical Producers of India as entitled to the statutory tax treatment specified by that provision for the assessment years 1985 86 to 1987 88, operating as an official administrative entry conferring recognition under the stated tax provision for that period.

Tax exemption recognition under section 10(23C)(iv) - trust notified eligible for specified assessment years period.
Notification under section 10(23C)(iv) of the Income-tax Act, 1961 notifies Kasturba Gandhi National Memorial Trust, Kasturbagram, Indore as eligible for tax exemption treatment for the specified assessment-year period, issued by the Central Government with an official Gazette reference and date.

Research Institution Approval under Section 35(1)(iii) requires separate research accounts, annual returns and audited accounts.
The Centre for Development Studies and Activities, Pune, is approved as an institution under clause (iii) of sub-section (1) of section 35, subject to maintaining a separate account for research funds, submitting annual returns of scientific research activities by 30 April, providing audited accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June, and applying for extension of approval at least three months before expiry. The approval is effective from 1 April 1983 to 31 March 1986.

Notification under section 10(23C)(v) grants tax recognition to Sri Vedantha Desikar Devasthanam for specified assessment years.
Central Government notifies Sri Vedantha Desikar Devasthanam, Mylapore under sub clause (v) of clause (23C) of section 10 of the Income tax Act, 1961, registering the institution for the purposes of that provision and specifying applicability for the assessment years 1985 86 to 1987 88 by Notification No. S.O.4753 dated 29 8 1985.

Approval under section 35(1)(ii) restricted, limiting the period an institution may claim the statutory tax benefit.
Approval under section 35(1)(ii) of the Income-tax Act, 1961, granted to Voluntary Health Service, Madras, is restricted to operate only up to 31-12-1986, thereby curtailing the period during which the institution may avail the statutory benefit under that provision.

Tax exemption under section 10(23C)(v) notifies Shree Rani Satiji Mandir as exempt for specified assessment years.
The Central Government notifies Shree Rani Satiji Mandir, Jhunjhunu as an institution covered by the exemption provision in clause (23C)(v) of section 10 of the Income-tax Act, declaring its eligibility for the statutory tax exemption for the assessment years specified in the notification and identifying the temporal scope of that designation.

Tax exemption notification under section 10(23C) confirms notified charitable status and eligibility for specified assessment years.
Central Government notification formally recognizes Hindu Satkar Samity, Calcutta as a notified charitable institution entitled to income-tax exemption under the statutory clause for the specified assessment years, identifying the legal basis and temporal scope of the designation.

Permanent establishment rules limit source taxation to profits attributable to a fixed place, guiding cross border business taxation.
The Protocol revises residence and tie breaker rules, modernises the definition of permanent establishment including specified inclusions and exclusions and a six month rule for construction sites, and confines source taxation to profits attributable to a PE determined on an arm's length basis with allowed deductions for PE expenses. It also sets capped withholding rates and detailed rules for dividends, interest, royalties and technical fees, allocates capital taxation by situs or residence, and prescribes methods for elimination of double taxation and a mutual agreement procedure for resolving treaty application disputes.

Tax exemption notification under section 10(23C)(iv) confirms a trust's notified status for specified assessment years.
Notification under section 10(23C)(iv) recognizes Shri Sathya Sai Central Trust, Bombay as a notified entity for income-tax purposes, applying to the assessment years 1984-85 to 1986-87 and specifying the temporal scope of that recognition under the relevant statutory provision.

Approval under section 35D for preparation of feasibility and project reports and market surveys for assessees.
M/s. Chaturvedi & Company, Calcutta, is notified as an approved concern under section 35D to carry out preparation of feasibility reports, preparation of project reports, and conducting market surveys for assessees; notification No. S.O.4814 dated 23-8-1985 records the firm's address and states the approval is effective from 19-8-1985 to 18-8-1988.

Exemption notification under section 10(23C)(v) grants tax-exempt status to a trust for specified assessment years.
Notifies grant of tax exemption to Sri Venkatachalapathy Anna Chattiram Trust, Kapisthalam, Thanjavur District, under section 10(23C)(v) of the Income-tax Act, 1961 for the assessment years 1985-86 to 1987-88, identifying the trust by name and citing the official notification reference.

Research institution approval under tax provisions recognised, subject to separate research accounts and annual audited reporting.
Approval under section 35(1)(ii) is granted to Arvind Medical Research Foundation, Madurai, subject to conditions requiring maintenance of a separate account for scientific research receipts, annual returns of research activities to the prescribed authority in prescribed forms by the annual deadline, submission of audited annual accounts and balance sheet to the prescribed authority with copies to the Commissioner of Income-tax by the annual deadline, and advance application to the Central Board of Direct Taxes for extension before approval expiry.

Notification under section 10(23C)(iv): Institute notified for tax exemption purposes for specified assessment years.
The Central Government, exercising the power conferred by sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, notifies the Institute of Chartered Accountants of India for the purposes of that provision for the assessment years 1982 83 to 1984 85.

Tax exemption recognition under section 10(23C)(iv) confirmed for Associated Chambers of Commerce & Industry of India.
The Central Government notifies The Associated Chambers of Commerce & Industry of India for the purposes of the income-tax exemption provision under clause (iv) of clause 23C of section 10, specifying recognition limited to the stated assessment years and recording the official notification reference.

Research tax approval requires separate research accounts, annual returns, audited accounts, and timely renewal applications.
Approval is granted to the National Institute of Mental Health & Neuro Sciences, Bangalore, as an approved institution categorized as an Association for research-related tax purposes, subject to maintaining a separate account for scientific research, furnishing prescribed annual returns by 30 April, submitting audited accounts and balance-sheet copies to the prescribed authority and the Commissioner by 30 June, and applying for renewal to the Central Board of Direct Taxes at least three months before expiry.

Tax exemption notification under Section 10(23C)(v) recognises Mirza Agiari and Parsi Anjuman as eligible for specified assessment-period benefits.
The Central Government notifies Mirza Agiari and Parsi Anjuman, Jamnagar under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, recognising them for the purposes of that provision for the period covered by the specified assessment years and recording the notification number and date.

Charitable donation deduction: Sri Raja Rajeswara Temple notified as public place of worship enabling tax deduction eligibility.
The Central Government issued S.O.4675 dated 22-8-1985 notifying Sri Raja Rajeswara Temple, Taliparamba as a place of public worship of renown throughout the State of Kerala, thereby making it eligible for the tax treatment applicable to recognized religious institutions under the Income-tax Act.

Approval under section 35(1)(ii) - institutional recognition granted subject to research accounting, reporting and audit conditions.
Approval under section 35(1)(ii): Potash Research Institute of India is recognised as an Institution in other natural and applied sciences subject to conditions: maintain separate research accounts; furnish annual returns of scientific research by 30 April; submit audited annual accounts, income and expenditure statement and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June; and apply for extension three months before approval expiry, with late applications liable to rejection.

Double taxation avoidance treaty allocates taxing rights, limits source taxation on dividends, interest, royalties; provides mutual agreement and information exchange.
The Convention allocates taxing rights between India and Kenya for residents, applies to income taxes (including substantially similar future taxes), and defines residence with tie breaker rules. Business profits are taxable in the State of residence unless attributable to a permanent establishment in the other State, with profits attributed on an arm's length/separate enterprise basis. Source taxation of dividends, interest, royalties and management/professional fees is limited by specified maximum withholding rates but yields to PE/fixed base connection. The treaty provides unilateral credit methods to eliminate double taxation, non discrimination protections, a mutual agreement procedure, and exchange of information safeguards.