Place of public worship designation confirms tax-related recognition for The Agneeswara Mahadevar Temple in Kerala.
Central Government, exercising powers under sub section (2)(b) of the Income tax Act, notifies The Agneeswara Mahadevar Temple, Trivandrum (Kerala), as a place of public worship of renown throughout the State of Kerala by Notification No. S.O.3354 dated 2 8 1982.

Charitable donation tax exemption: temple designated as recognized place of public worship enabling donor tax benefits.
Notification designates Shri Valarolinathar-Vadivudayamman Temple, Vairavanpatti, Ramnad District, Tamil Nadu, as a place of public worship of renown throughout the State under the income-tax law, invoking the Central Government's power to notify institutions for tax-relief treatment and thereby rendering donations to the temple eligible for the statutory tax treatment applicable to recognized charitable or religious institutions.

Notification under section 10(23C)(iv): Chemtech-Foundation formally recognized for specified assessment years under income-tax provision.
The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, notifies Chemtech-Foundation under that provision and specifies a defined set of assessment years as the temporal scope of the notification.

Tax exemption recognition under section 10(23C)(iv) extends to Atma-Vallabh Samaj Utkarsh Trust for specified assessment years.
Central Government notification recognizes Atma-Vallabh Samaj Utkarsh Trust as entitled to tax-exempt status under 10(23C)(iv) of the Income-tax Act, identifying the trust for the purposes of that provision and confining the recognition to the assessment years covered by the notification.

Research programme approval under section 35(2A) conditions tax recognition on separate accounts and annual audited returns.
Approval for the research programme "Transurethral Surgery Research (Clinical & Experimental)" is granted for the purposes of section 35(2A) of the Income-tax Act, subject to conditions that the college maintain separate project accounts, furnish annual returns to the Council by 31st May in prescribed forms, and submit an annual audited statement of account with total assets and liabilities to the Council and the concerned Income-tax Commissioner.

Scientific research approval under section 35(2A) confirms project eligibility subject to separate accounts and annual audited returns.
Approval is granted to the Community Health and Development (CHAD) study at The Christian Medical College & Hospital, Vellore, under section 35(2A) of the Income tax Act for a five year period. The approval is subject to maintaining a separate account for the project, furnishing annual returns to the council by 31st May in the prescribed form, and submitting an annual audited statement of accounts with total assets and liabilities to the council and the concerned Income tax Commissioner by 31st May each year.

Section 35 research exemption: approval requires exclusive research use, annual reporting, and prescribed investment of unutilized funds.
Approval under section 35(1)(iii) permits Mangalore University to receive tax-exempt donations provided those funds are used exclusively for promotion of social science research, maintained in a separate account with annual reporting to the prescribed authority, annual submission of income/expenditure statements and balance-sheet to the prescribed authority and the Commissioner by 30 June, and any unutilized funds are invested in prescribed government or specified institutional instruments; approval is valid for three years.

Scientific research approval enables tax treatment for a sponsored R&D project with specified project period and budget.
Approval is notified of a scientific research programme for purposes of the Income-tax Act provision addressing research expenditure. The project, Development of Synthetic Thickeners for Pigment Printing and Adhesives for Flat-Head Printing, is sponsored by a private chemical company and executed at Ahmedabad Textile Industries Research Association, with specified commencement and completion dates and an estimated outlay for the approved period.

Tax approval under section 35(1)(ii) recognises scientific research status with mandatory accounting and reporting conditions.
Surottam Hutheesing Health Foundation, Ahmedabad, is approved under section 35(1)(ii) as a Scientific Research Association in medical research, subject to maintaining a separate account for research receipts, furnishing annual returns of research activities to the Council by 31st May in the prescribed form, and submitting the annual audited statement of accounts to the Council by 31st May and to the concerned Income-tax Commissioner. The approval is effective from 25-5-82 to 24-5-84.

Scientific research association approval under Income-tax law requires separate research accounts, annual returns, and audited statements.
Approval is granted to Vivekananda Rock Memorial and Vivekananda Kendra as a scientific research association under section 35(1)(ii) of the Income-tax Act, conditional on maintaining a separate account for medical research receipts, furnishing annual returns of scientific research activities to the prescribed authority by 31st May each year in the prescribed form, and furnishing the annual audited statement of accounts to the prescribed authority by 31st May each year with a copy to the concerned Commissioner of Income-tax; approval effective for two years from 31-5-1982 to 30-5-1984.

Approval under section 35(1)(ii) permits tax recognition subject to maintaining separate research accounts and annual audited filings.
Approval is granted to Hyderabad Science Society as an Association for scientific research under the income tax research provision, subject to maintaining separate accounts for research receipts (excluding certain fields), furnishing annual returns of research activities in prescribed forms to the prescribed authority, and submitting audited annual accounts, income and expenditure statements, and balance-sheets to the prescribed authority and the concerned Commissioner of Income-tax within the stipulated annual deadlines.

Approval under section 35(1)(ii): Nimbkar Agricultural Research Institute recognised for tax-advantaged research status for a limited term.
Approval is granted to Nimbkar Agricultural Research Institute, Phaltan by the prescribed authority for purposes of the Income-tax Act clause concerning deductible research expenditure, recognising the institute as an approved research institution eligible for statutory tax treatment; the recognition is effective from 1 April 1982 to 31 March 1985 and is issued with the departmental notification and file references noted.

Scientific research association approval requires separate research accounts, annual scientific returns and audited accounts.
Approval is granted to The Society for Prevention of Heart Diseases & Rehabilitation, Bombay as a scientific research association for purposes of section 35(1)(ii), conditional on maintaining a separate account for medical research receipts, furnishing annual returns of scientific research activities to the prescribed authority by 31st May each year in the prescribed form, and furnishing the annual audited statement of accounts to the Council and a copy to the concerned Income-tax Commissioner by 31st May each year; approval is effective for a three-year period.

Research institution approval requires separate research accounts, annual returns by April and audited accounts submitted by June.
Approval is granted to the Institute of Road Transport, Madras, as an association for research in other natural and applied sciences (excluding agriculture, animal husbandry, fisheries and medicines) from 9 4 82 to 8 4 85, subject to maintaining separate accounts for research receipts, furnishing annual research activity returns to the prescribed authority by 30 April, and submitting audited annual accounts and balance sheet to the prescribed authority and the Commissioner by 30 June each year.

Research institution approval under Section 35(1)(ii) imposes separate research accounting and strict annual reporting and audit obligations.
Approval is granted to Birla Archaeological & Cultural Research Institute as an institution eligible under Section 35(1)(ii) for research-related tax recognition in other natural and applied sciences, subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the prescribed authority in specified forms and by specified dates, and submitting audited annual accounts, an income and expenditure statement, and a balance sheet with copies to the concerned tax commissioner.

Approval under section 35(1)(ii): institute approved subject to separate research accounts, annual returns and audited accounts deadlines.
Approval is granted to Deccan Sugar Institute, Pune, as an Association in natural and applied sciences subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities by 30 April each year, and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June each year.

Approved institution status for research expenditure permits tax-favourable treatment subject to specified accounting and reporting conditions.
Krishnamurti Foundation India, Madras is approved as an approved institution for research tax purposes as an "Association" in natural and applied sciences to apply funds solely to the Centre for Application of Micro Processors, subject to conditions: maintain a separate account for research sums; furnish annual research returns to the Prescribed Authority by 30 April; and submit audited accounts and balance sheet copies to the Prescribed Authority and the Commissioner of Income-tax by 30 June each year. The approval is effective from 8-6-82 to 7-6-84.

Approval under section 35(1)(ii) confirms recognition of a research institution for tax purposes within a fixed period.
Approval of the Vanaspathi Manufacturers Association Oilseeds Research and Development Institute by the Indian Council of Agricultural Research is recorded for the purposes of section 35(1)(ii) of the Income tax Act, 1961, establishing its recognition by the prescribed authority under that clause. The notification limits that recognition to a specified two year period and provides the official notification number and date for administrative reference.

Notification under section 80G: Sri Lakshmi Narasimhaswamy Devasthanam recognised as place of public worship of renown.
The Central Government, under sub section (2)(b) of section 80G of the Income tax Act, 1961, by Notification No. S.O.3160 dated 7 7 1982, notifies Sri Lakshmi Narasimhaswamy Devasthanam, Kadiri to be a place of public worship of renown throughout the State of Andhra Pradesh.

Specified authority under section 72A is reconstituted by replacing a committee member with the Member (Legislation).
The Central Government amended the notification constituting the specified authority under section 72A of the Income-tax Act, 1961. It substituted item 5 in the committee's composition with the Member (Legislation), Central Board of Direct Taxes, ex officio Additional Secretary, Department of Revenue, Ministry of Finance.