Tax exemption for specified railway finance bonds conditioned on holder registration with the issuing corporation.
Central Government specifies 10 per cent. Secured Redeemable Non-convertible Bonds of Rs. 1,000 each issued by the Indian Railway Finance Corporation Limited as covered by item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961; the exemption is admissible only if the holder registers his name and the holding with the issuing corporation.

Notification under section 10(23C)(iv): recognises Lady Tata Memorial Trust for specified assessment years under income tax.
Notification records the Central Government's exercise of power under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act to notify Lady Tata Memorial Trust for the purposes of that provision, formally recognising the trust's eligibility under the cited clause for the specified assessment years.

Reciprocating country designation: Norway declared reciprocating under section 44A of the Wealth-tax Act by Central Government.
Central Government declares Norway to be a reciprocating country for purposes of the Wealth-tax Act, 1957 under the Explanation to section 44A by Notification No. G.S.R.757(E) dated 9-9-1987, identifying the statutory basis for the designation.

Avoidance of double taxation: India-Norway rules allocate taxing rights and set credit/exemption mechanisms for cross-border income.
Convention between India and Norway allocates taxing rights and prevents fiscal evasion for residents of one or both States by defining covered taxes, key terms (including resident and permanent establishment), and rules for taxation of immovable property, business profits, transport profits, dividends, interest, royalties, capital gains, employment income and pensions. It prescribes profit attribution to permanent establishments, anti-abuse adjustments for associated enterprises, offshore rules for seabed exploration, reciprocal methods to eliminate double taxation, non-discrimination protections, mutual agreement and information-exchange procedures, assistance in tax collection, and entry into force and termination rules.

Approval under section 35(1)(ii) grants research-institution recognition subject to annual reporting, audited accounts, and renewal application.
Approval under section 35(1)(ii) recognises the Guha Institute of Biochemistry as an approved research institution provided it maintains a separate account for research funds, furnishes annual returns of research activities in prescribed forms by the prescribed deadline, and submits audited annual accounts and balance-sheet showing assets and liabilities to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by the prescribed annual date; renewal requires timely application before expiry.

Research institution approval requires separate research accounts, annual returns, audited accounts and timely renewal of approval.
Approval under section 35(1)(ii) was granted to Vijnana Parishad, Allahabad, as an Institution subject to conditions: maintain separate research accounts; file annual research activity returns by 31st May; submit audited annual accounts and balance-sheet to the prescribed authority and tax authorities by 30th June; and apply three months before expiry for renewal, with late applications liable to rejection. The notification states the approval's effective period.

Tax approval for research institutions requires separate research accounts and prescribed annual audited filings and renewal applications.
Approval of Sandhata Medical Research Society is conditional on maintaining a separate account for research funds, furnishing annual returns of scientific research activities by 31st May, submitting audited annual accounts and balance-sheet to the prescribed authority by 30th June with copies to the central tax administration and the concerned Commissioner of Income-tax, and applying for extension of approval at least three months before expiry; late applications risk rejection.

Tax exemption under section 10(23C)(iv): Lal Bahadur Shastri National Memorial Trust notified as exempt for the assessment year.
Notification under section 10(23C)(iv) records the Central Government's specification of Lal Bahadur Shastri National Memorial Trust as a notified institution for the purposes of that clause, thereby placing the Trust within the statutory framework that permits tax-exempt status under that provision and applying to the specified assessment year.

Tax exemption notification: Family Planning Foundation recognised under section 10(23C)(iv) bringing it within charitable exemption rules.
Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Family Planning Foundation for the purposes of that clause; the notification formally recognises the Foundation as qualifying under the charitable exemption provision of section 10(23C)(iv) for the stated assessment year.

Tax exemption recognition for Andhra Pradesh State Seeds Certification Agency under income tax provision, conferring notification for specified assessment periods.
Central Government, exercising powers under section 10(23C)(iv) of the Income-tax Act, hereby notifies Andhra Pradesh State Seeds Certification Agency, Hyderabad as falling within that clause for the assessment years 1984-85 to 1988-89, thereby recording recognition of the body by name and defining the temporal scope of the notification.

Notification under section 10(23C)(v): Sri Ramanasramam notified for specified assessment years under the Income tax Act.
The Central Government, exercising its power under the Income tax Act exemption clause, notifies Sri Ramanasramam, Tiruvannamalai as an institution covered by that clause, thereby recognising the organisation for tax exemption purposes and specifying the assessment years for which the notification applies.

Research institution approval under section 35(1)(iii) conditioned on separate accounts, annual returns, audited accounts, and timely renewal.
Approval is granted to the Spastics Society of Eastern India as an institution for tax treatment of scientific research, effective 1 April 1987 to 31 March 1988, subject to conditions: maintain separate research accounts; file annual research activity returns by 31 May; submit audited accounts and balance sheet showing income, expenditure, assets and liabilities to the prescribed authority, tax board and income-tax commissioner by 30 June; and apply for extension to the tax board three months before approval expiry.

Notification under section 10(23C)(v): Sree Padmanabhaswamy Temple Trust notified for specified assessment years.
Central Government notifies Sree Padmanabhaswamy Temple Trust under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, by S.O.2823 dated 31 8 1987, for assessment years 1985 86 to 1988 89.

Specified bond transfer benefit requires registered notice within a prescribed period to claim withholding-tax concession on transferred bonds.
Central Government designates the HDFC specified bonds for purposes of the proviso to section 193, making transfers subject to the proviso's withholding regime. The notification conditions entitlement to the proviso's benefit on a mandatory procedural requirement: the transferee must inform the issuer by registered post within sixty days of a transfer by endorsement or delivery to claim the withholding concession.

Section 80G notification designating a temple as a recognised public place of worship enabling donation tax benefits.
Notification under section 80G designates Chakkamkulangara Siva Temple, Tripunithura, as a public place of worship of renown throughout the State of Kerala, enabling qualifying donations to be treated for tax deduction purposes.

Approval under section 35(1)(ii) converted to time bound approval requiring separate research accounts, annual returns, audited accounts, and timely reapplication.
Perpetual approval under section 35(1)(ii) granted to the ICMF Cotton Development and Research Association, Bombay, is converted into a time bound approval valid to 31 December 1988 under the category "institute," subject to conditions: maintain separate research accounts; furnish annual research returns by 31 May; submit audited annual accounts, income expenditure statement and balance sheet with copies to the Central Board of Direct Taxes and the Commissioner by 30 June; and apply to the Central Board at least three months before expiry for extension.

Approval under section 35(1)(iii) requires separate research accounts, annual returns, audited accounts and timely renewal application.
The Indian Society of Criminology, Department of Psychology, University of Madras is approved as an institution for research-related tax recognition subject to conditions: maintain a separate account for scientific research receipts; furnish prescribed annual returns of research activities by 31 May; submit audited annual accounts, income and expenditure statement and balance sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30 June; and apply for extension at least three months before approval expiry to avoid rejection.

Research institution approval requires separate accounts, annual returns, audited accounts and timely renewal to retain tax benefit.
Approval is granted to Sri Aurobindo Society, Pondicherry as an institution for research-related tax purposes effective 1 January 1986 to 31 March 1988. Conditions: maintain separate accounts for research receipts; furnish annual returns of scientific research activities by 31 May; submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30 June; and apply to the Central Board for extension of approval at least three months before expiry.

Research institution approval enables tax-related benefits subject to separate accounts, audited yearly returns and advance renewal application.
The Mother's Service Society, Pondicherry, is approved as an Institution under the research-related tax provision, effective 1 April 1987 to 31 March 1989, subject to maintaining separate accounts for research funds, filing annual research activity returns to the prescribed authority by 31 May, submitting audited annual accounts and balance sheet to the prescribed authority by 30 June with copies to the Central Board of Direct Taxes and the Commissioner of Income-tax, and applying for extension to the Central Board at least three months before approval expiry.

Research institute approval under section 35 requires compliance with accounting, reporting and renewal timelines.
Approval is granted to the Medical Research Centre of Bombay Hospital Trust as an Institution under section 35, conditional on maintaining a separate account for research funds, furnishing annual research activity returns by 31 May, submitting audited annual accounts and balance-sheet to the prescribed authority and tax authorities by 30 June, and applying for approval renewal at least three months before expiry. The approval covers the period 1 April 1987 to 31 March 1988.