Research institution approval requires separate research accounts and annual audited returns to preserve approved tax status.
Approval of Serum Institute of India Research Foundation, Poona as an Institution for tax recognition in the sciences is conditional on maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the prescribed authority by 30th April, and submitting audited annual accounts and balance-sheet to the prescribed authority with a copy to the Commissioner of Income-tax by 30th June; approval is effective from 4-1-1983 to 31-12-1983.

Research institution approval under section 35(1)(ii) imposes obligations for separate accounts, annual returns, and audited accounts.
Approval of Sanjeevan Medical Foundation, Miraj as an approved institution under section 35(1)(ii) in the category "Association" for other natural and applied sciences, effective 3-9-82 to 31-12-1983, subject to conditions: maintain separate accounts for scientific research; furnish annual returns of research activities to the prescribed authority by 30 April each year in specified forms; and submit audited annual accounts and balance-sheet to the prescribed authority by 30 June each year with copies to the concerned Commissioner of Income-tax.

Approval under Section 35(1)(ii) tax provision requires institutions to maintain separate research accounts and file annual returns.
Approval under section 35(1)(ii) was accorded to Raja Balwant Singh College, Agra, as an association in the natural and applied sciences, subject to maintaining a separate account for research receipts, filing annual research-activity returns to the prescribed authority by 30 April each year, and submitting audited annual accounts (income and expenditure and balance sheet) to the prescribed authority by 30 June each year with copies to the concerned Commissioner of Income-tax.

Research expenditure approval requires separate research accounts, annual returns by April, and audited accounts by June.
Approval of Banasthali Vidyapith College of Arts and Science as eligible under research expenditure provisions is effective for three years from 24 1 1983. Conditions require maintaining a separate account for research receipts; filing annual returns of research activities to the prescribed authority by 30 April in prescribed forms; and submitting audited annual accounts, income and expenditure statements, and balance sheet to the prescribed authority and the Commissioner of Income tax by 30 June each year.

Section 10(23C)(iv) notification confirms tax-exemption recognition for The Divine Life Society for specified assessment years.
Notification under the Income-tax Act confers administrative recognition on The Divine Life Society as an exempt charitable institution under 10(23C)(iv), with the Central Government notifying the Society for the purpose of that provision for a specified set of assessment years.

Approval under section 35(1)(ii) grants recognized research status subject to separate accounts and annual reporting obligations.
Approval under section 35(1)(ii) recognizes the Centre for Water Resources Development & Management, Kozhikode as an approved research association in other natural and applied sciences (excluding agriculture, animal husbandry, fisheries and medicines) subject to conditions: maintain separate accounts for eligible research receipts; furnish annual research activity returns by 30th April each year; and submit audited annual accounts, income and expenditure statement and balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30th June each year. The approval is effective from 15-5-82 to 14-5-85.

Notification under section 10(23C)(v): recognition granted for income-tax exemption relevance for specified assessment years.
The Central Government, invoking clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Services Association of Seventh-day Adventist Private Limited for the purpose of that section, conferring recognition for income-tax exemption relevance for the assessment years 1979-80 to 1982-83.

Approval for scientific research status: institution granted conditional tax recognition subject to accounting and annual reporting obligations.
Mangalore Medical Relief Society is approved as an Institution for scientific research subject to maintaining a separate account for research receipts; furnishing annual returns of scientific research activities to the prescribed authority by 30 April each year; and submitting audited annual accounts, income and expenditure statements and a balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year. The approval is effective from 27 December 1982 to 31 December 1983.

Tax exemption recognition under section 10(23C)(v) notified for Roman Catholic Diocese of Calicut for specified assessment years.
Central Government notification S.O.3047 (dated 4-7-1983) exercises powers under section 10(23C)(v) of the Income-tax Act to notify The Roman Catholic Diocese of Calicut as meeting conditions for income-tax exemption, limited to the assessment years 1982-83 to 1984-85.

Tax recognition under section 10(23C)(iv) grants notified status to Gurudev Siddha Peeth Ganeshpuri for the assessment year.
Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies Gurudev Siddha Peeth Ganeshpuri by S.O.2946 dated 4 7 1983 as recognized for the purposes of that provision, with coverage specified for the assessment year 1983 84.

Research deduction approval limited, restricting the institute's tax-deduction eligibility upon the notified expiry date administratively.
Approval under section 35(1)(ii) of the Income-tax Act, 1961, read with rule 6 of the Income-tax Rules, 1962, granted to Pulp and Paper Research Institute, Rayagada, is limited by a superseding notification and is valid only up to 31st March, 1984.

Scientific research programme approval under section 35 recognized for tax deduction purposes; sponsor and implementing institution designated.
Approval under section 35(2A) of the Income tax Act, 1961 is notified for the project "Comparative Studies on the effects of the Organophosphorus insecticides on plants metabolism," sponsored by Hindustan Lever Limited and implemented by Madurai Kamaraj University, with stated commencement and completion dates, a two year duration, and an estimated cost.

Section 10(23C)(iv) notification: Society of Mary Immaculate recognised for income tax exemption for specified assessment years.
The Central Government, exercising powers under Section 10(23C)(iv) of the Income tax Act, notifies Society of Mary Immaculate (Mysore) St. Mary's Convent, Bangalore for income tax exemption purposes and specifies the period of applicability as the assessment years covered by the notification.

Section 10(23C)(iv) notification recognises Sevagram Ashram Pratishan for tax-exempt status for specified assessment years.
The Central Government notifies Sevagram Ashram Pratishan, Wardha, under Section 10(23C)(iv) of the Income-tax Act as covered by that clause for the assessment years 1982-83 to 1984-85, invoking the executive power conferred by the provision.

Tax notification under section 10(23C)(v) recognizes R.C. Diocese of Madurai's exemption for specified assessment years.
Central Government notification under section 10(23C)(v) of the Income-tax Act, 1961 (S.O.2943 dated 29-6-1983) recognises R. C. Diocese of Madurai for the purposes of that provision for the assessment years 1978-79 to 1983-84.

Charitable recognition under section 10(23C)(v) confirms tax-exempt status by government for specified assessment years notification.
The Central Government, invoking clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Indra Dawatul Quran as a charitable institution for the purposes of that provision, specifying recognition for the assessment years 1978-79 to 1983-84 and thereby placing the institution within the statutory tax-exemption framework for the stated period.

Section 10(23C)(v) notification confers tax-exempt recognition on a religious institution under the Income-tax Act.
The Central Government, by exercise of powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Sreekanteswara Kshetra Yogam, Calicut, as eligible under 10(23C)(v) for the period covering the assessment years 1982-83 to 1984-85, thereby granting the institution the statutory recognition contemplated by that provision.

Notification amendment correcting the name of the notified charitable institution to Canossa Society, Bombay under income tax provision.
Central Government amends a prior notification under the income tax provision to correct the notified charitable entity's name, substituting "Canassion Daughters of Charity, Bombay" with "Canossa Society, Bombay" by way of corrigendum to Notification No. 5030.

Designation of National Rural Development Bonds as qualifying instruments for a tax provision under the Income tax Act.
Central Government notifies that the National Rural Development Bonds (Second Issue), as specified under clause (b) of rule 4 of the Public Debt Rules, 1946, shall be the National Rural Development Bonds (Second Issue) for the purposes of the explanatory provision to section 54E of the Income tax Act, 1961, the notification being made under the statutory power conferred by the relevant sub clause.

Non-transferability of government bonds: non-negotiable bonds with annual interest and registered-holder nomination regime.
Government prescribes the form and terms of National Rural Development Bonds (Second Issue) under the Public Debt Act and Rules, specifying a three-year term and an annual interest rate of seven and a half percent paid annually by warrant to the registered address. The bond is declared non-negotiable and non-transferable before maturity. Issuance and administration rules include date of issue as date of receipt or realization, address-change notification to the Public Debt Office, nomination and registration procedures for sole holders, and a fee structure exempting the first nomination but charging a prescribed fee for subsequent registrations.