Tax exemption under section 10(23C)(v) notified for Jesuits of Santal Society for specified assessment years.
Central Government notifies Jesuits of Santal Society, Sahibganj as eligible under clause (v) of sub section (23C) of section 10 of the Income tax Act for tax exemption purposes for the assessment years 1983 84 to 1988 89, recording the official notification number and date for administrative reference.

Notification under section 10(23C)(iv) confirms Calcutta Pinjrapole Society's recognition for specified assessment years enabling tax exemption.
Notification under section 10(23C)(iv) records the Central Government's exercise of power to notify Calcutta Pinjrapole Society as recognised under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, and specifies that the recognition applies for the assessment years 1985-86 through 1988-89 by Notification No. S.O.107 dated 22-9-1987.

Commencement of Chapter XXC under section 269U appointed to apply to specified metropolitan and urban development areas.
Appointment under section 269U designates 1 October 1987 as the commencement date for Chapter XXC of the Income-tax Act, 1961, limited to specified territorial areas: the Bangalore Metropolitan Region and the Ahmedabad Urban Development Area together with the city of Ahmedabad, as defined under the respective state statutes.

Appropriate Authority jurisdiction expanded to include designated urban development areas and a metropolitan region under income tax notification.
The Central Government, invoking powers under sub sections (1) and (2) of section 269UB, amends the prior income tax notification by inserting additional territorial descriptions into the Table so that the Appropriate Authority entries for Bombay and Madras expressly include specified Urban Development Areas and a Metropolitan Region under the respective State development and municipal statutes.

Section 10(23C)(v) notification: Conossa Society recognised for specified assessment years under the Income tax Act by Central Government.
Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Conossa Society, Bombay for the purposes of that clause, designating the Society as eligible under the provision for the assessment years 1983 84 to 1988 89.

Tax exemption notification under section 10(23C)(v) under Income-tax Act: Anandashram Trust recognised for specified assessment years.
The Central Government exercises its power under the Income-tax Act to notify Anandashram Trust, Kanhangad for the purposes of the clause conferring tax-exempt recognition on institutions, specifying that this recognition applies for the assessment years 1987-88 to 1988-89 and recording the notification reference.

Historical importance under section 80G notified for Shri Thotadrinather Deivanayaga Perumal Temple, Nanguneri by government.
Notification designates Shri Thotadrinather Deivanayaga Perumal Temple, Nanguneri, as of historical importance for the purposes of section 80G of the Income-tax Act, 1961, issued by the Central Government under clause (b) of sub section (2) as S.O.2958 dated 18 9 1987, identifying the institution by name and locality.

Notification under Section 10(23C)(iv): tax recognition of Army Wives Welfare Association for specified assessment years.
Central Government notifies Army Wives Welfare Association, Bombay under clause (iv) of sub section (23C) of section 10 of the Income tax Act, recognising the association for the purposes of that clause for the assessment years 1985 86 to 1988 89.

Tax exemption limit increase extends higher exempt threshold for retirement, incapacity, death and termination payouts.
The Central Government increases the tax exemption limit prescribed by the earlier notification for the three categories of payments under the relevant clause of the Income-tax Act, applying the revised ceiling to employees who retire, become incapacitated, die, or whose employment is terminated on or after 1 January 1986, thereby superseding the prior notification.

Historical importance notification: temple declared historically important enabling tax-related charitable recognition and qualification.
The Central Government notifies Shri Venugopala Devaswom Temple, Purakkad, as of historical importance, exercising statutory power to classify the temple for recognition that affects its qualification for tax-related charitable recognition and associated tax treatment.

Exemption from capital gain: reinvestment in specified bonds defers tax, subject to three-year holding condition.
Notification designates bonds issued by M/s. Weizmann Limited as qualifying reinvestment for exemption from capital gain on transfer of long-term capital assets, subject to investment being made out of income chargeable as capital gain and a three-year holding-period condition that renders the initial investment chargeable as capital gain if the bonds are transferred within that period.

Research institution approval requires separate accounts, annual filings, audited accounts and timely renewal application for tax benefits.
Approval of The Spastics Society of India, Bombay, as an Institution under section 35(1)(ii) is subject to conditions: maintain a separate account for scientific research receipts; furnish annual returns of scientific research activities in prescribed forms by the annual deadline; submit audited annual accounts and balance-sheet showing income, expenditure, assets and liabilities to the prescribed authority with copies to the Central Board of Direct Taxes and the concerned Commissioner of Income-tax by the stated annual submission date; apply to the Central Board of Direct Taxes for extension of approval at least three months before expiry; late renewal applications may be rejected.

Approval under section 35(1)(ii): institute granted research-association status subject to accounting, reporting and renewal conditions.
Approval under section 35(1)(ii) was granted to Lal Chand Agro Research Institute as an Association on condition that it maintain separate accounts for research receipts, furnish annual returns of scientific research activities by 31st May, and submit audited annual accounts and balance sheet to the prescribed authority, the Central Board of Direct Taxes, and the concerned Commissioner by 30th June. The Institute must seek extension from the Central Board of Direct Taxes at least three months before approval expiry; late applications may be rejected.

Tax approval under section 35 enables association status subject to separate research accounts, annual returns and audited filings.
The Lions Cancer Research Centre, Surat, is approved as an association for purposes of section 35(1)(ii) of the Income-tax Act, subject to maintaining a separate research account, furnishing annual scientific research returns by 31 May, submitting audited accounts and a balance-sheet with copies to the prescribed authority, the Central Board of Direct Taxes and the Commissioner by 30 June, and applying for extension at least three months before approval expiry.

Approval under section 35(1)(ii) grants research-institution status with annual reporting, accounting and prior renewal conditions.
Approval of the Indian Copper Development Centre, Calcutta as an Institution under section 35(1)(ii) is subject to maintaining a separate account for research funds, furnishing annual returns of scientific research activities by 31st May, submitting audited accounts and balance sheet to the prescribed authority and tax authorities by 30th June, and applying for extension of approval at least three months before expiry.

Approval under section 35(1)(ii) conditions research tax recognition on separate accounts, annual returns and audited filings.
Approval under section 35(1)(ii) is granted to Diabetes Research Centre Foundation, Madras as an "Association" conditioned on maintaining a separate account for research receipts, filing annual returns of scientific research activities by 31st May, and submitting audited annual accounts, income and expenditure statements, and a balance-sheet to the prescribed authority, the Central tax board, and the concerned Commissioner by 30th June. The institution must apply for extension three months before approval expiry; late applications may be rejected. The approval is effective from 1 April 1987 to 31 March 1988.

Research institution approval permits tax-recognition subject to separate research accounts, annual returns, audited accounts, and timely renewal.
Approval is granted to the Man-Made Textiles Research Foundation, Bombay, as an Institution under section 35(1)(iii), subject to maintaining a separate account for research funds, furnishing annual research returns by 31 May, submitting audited annual accounts and balance-sheet to the prescribed authority, CBDT and the Commissioner by 30 June, and applying to CBDT at least three months before approval expiry for extension. The approval period is 1 January 1987 to 31 March 1988.

Approval under section 35(1)(ii) requires approved institutions to maintain separate research accounts and file annual audited returns.
The Tuberculosis Association of India, New Delhi, is approved as an approved institution under section 35 for the category "Association" for 1 4 1987 to 31 3 1988, subject to maintaining a separate account for research funds, furnishing annual returns of scientific research activities by 31 May, submitting audited accounts and balance sheet to the prescribed authority, Central tax administration and Commissioner by 30 June, and applying for extension three months before expiry.

Tax exemption for specified railway finance bonds requires holder to register their name and holding to claim benefit.
Central Government specifies 10% secured redeemable non-convertible bonds issued by the Indian Railway Finance Corporation as falling within the tax-exempt item of clause (15)(iv)(h) of section 10, with the tax benefit subject to a condition that the holder registers his name and the holding with the issuing corporation.

Section 10(23C)(iv) notification recognizes Akhil Bharat Krishi Goseva Sangh for tax-exemption purposes for specified assessment years.
The Central Government, invoking clause (iv) of sub section (23C) of section 10, notifies Akhil Bharat Krishi Goseva Sangh, Wardha as entitled to the benefits of that clause for a defined series of assessment years, identifying the organization by name and fixing the temporal scope of recognition.