Double taxation avoidance treaty establishes allocation of taxing rights, tax credit relief, and a mutual agreement procedure.
The Convention provides a bilateral treaty framework for avoidance of double taxation and prevention of fiscal evasion between India and Libya, applying to income taxes and similar levies, and giving effect in India under section 90. It defines residency and a functional concept of permanent establishment, allocates taxing rights across categories of income (business profits, immovable property, shipping, dividends, interest, royalties, personal services, pensions, etc.), authorises transfer pricing adjustments for associated enterprises, provides relief by foreign tax credit, and establishes mutual agreement and information exchange procedures, confidentiality safeguards, entry into force and termination rules.

Tax relief for donations to a notified temple: only contributions for repair and renovation qualify under section 80G.
Notifies Sri Mallikarjuna Swami Temple, Ameenpura Village (Medak District, Andhra Pradesh) as a place of public worship of renown throughout the State for purposes of relief under section 80G(2)(b), and clarifies that only donations for repair and renovation of the temple will qualify for relief under that provision.

Notification under section 10(23C)(v) recognises Sri Thirukameswarar Devasthanam for tax treatment in specified assessment years.
The Central Government notifies Sri Thirukameswarar Devasthanam, Villianur, Pondicherry State, as an institution covered by section 10(23C)(v) of the Income-tax Act, 1961, for the assessment years 1979-80 to 1982-83, thereby recognising it for the tax treatment conferred by that provision.

Charitable notification: temple recognised under income tax exemption provision by central government for specified assessment years.
The Central Government, exercising the power conferred by clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Sri Lakshmi Nara Simha Swamy Temple for the purposes of that provision and recognises the temple under the statute for the assessment years 1982 83 to 1984 85, as recorded in Notification No. S.O.2915 dated 28 6 1982.

Notification under section 10(23C)(v): Shri Venkatesa Devasthan, Bombay notified for tax-exempt status for assessment year.
The Central Government, invoking clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Shri Venkatesa Devasthan, Bombay, as eligible under that provision for the period corresponding to the assessment year 1982-83, thereby conferring notified status for tax purposes for that assessment year.

Notification under section 10(23C)(v): institution notified as eligible for statutory income-tax exemption for specified years.
The Central Government notifies Sree Krishna Bhaktha Jana Sabha Nangamallu under section 10(23C)(v) of the Income-tax Act as eligible for the statutory income-tax exemption mechanism for the assessment years specified, thereby identifying the institution and fixing the temporal scope of the notification for application of the exemption.

Tax exemption notification under section 10(23C)(v) recognizes Kottar Social Service Society for specified assessment years.
The Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Kottar Social Service Society as a qualifying entity under that provision for the assessment years 1980 81 to 1982 83 by S.O.2912 dated 23 6 1982.

Notification under section 10(23C)(v): Mahanirvan Math recognised for income-tax exemption for specified assessment period.
Central Government notification S.O.2911 dated 23-6-1982 exercises the power under clause (v) of sub section (23C) of section 10 to notify Mahanirvan Math, Birbhum as an institution eligible for income-tax exemption, and specifies that the notification covers the assessment years 1980-81 to 1982-83, thereby fixing the temporal scope of the institution's recognition under the provision.

Research institution approval under income tax law granted, subject to accounting, annual returns and audited accounts filing.
Sangeet Research Academy, Calcutta, is approved as an institution for research-related tax benefits under the income tax provision for scientific research, classified as an Association in other natural and applied sciences, subject to conditions: maintain separate accounts for eligible research receipts; furnish annual returns of research activities by 30 April; and submit audited annual accounts and balance-sheets to the prescribed authority and the Commissioner of Income-tax by 30 June. The approval is effective for a one-year period from the stated commencement date.

Research institution approval under section 35(1)(ii) requires separate accounts, annual returns, and audited submissions for tax recognition.
Approval under section 35(1)(ii) granted to Associated Electronic Research Foundation, New Delhi as an approved institution in the "Association" category for other natural and applied sciences, subject to conditions: maintain a separate account for research receipts (excluding certain fields); furnish annual returns of research activities to the prescribed authority by 30 April each year; and submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority by 30 June each year with copies to the Commissioner of Income-tax. The approval is effective for a three-year period.

Scientific research approval under section 35(2A) requires separate accounts and annual audited returns for tax recognition.
Approval is granted for a scientific research programme at S. M. S. Medical College & Hospital, Jaipur, for the period 3-5-1982 to 2-5-1987, sponsored by private donation and qualifying under the tax law research provisions. The approval is subject to conditions requiring maintenance of separate project accounts; submission of annual project returns to the approving council by 31 May in prescribed form; and annual audited statements of accounts with total assets and liabilities to the council and a copy to the concerned Commissioner of Income tax.

Charitable institution recognition under section 10(23C)(v): Board of Trustees notified for income-tax purposes for specified assessment years.
The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies The Board of Trustees of the Temples, Charitable Institutions and Funds of the Goud Saraswat Brahman Community of Bombay as an institution covered by section 10(23C)(v) for the period corresponding to the assessment years 1980-81 to 1982-83, recorded under Notification No. S.O.2910 dated 9-6-1982.

Notification under section 10(23C)(iv) recognizes Maruthi Mission for tax-exempt status for the specified assessment period.
Central Government notification recognizes Maruthi Mission as entitled to tax-exempt status under 10(23C)(iv) of the Income-tax Act for the assessment years 1979-80 through 1982-83, issued under the powers conferred by clause (iv) of sub-section (23C) of section 10.

Tax exemption under section 10(23C)(iv) notifies Shri Ram Chandra Mission as charitable for specified assessment years.
The Central Government, exercising powers under section 10(23C)(iv) of the Income tax Act, 1961, notifies Shri Ram Chandra Mission for the purposes of that provision for assessment years 1982 83 to 1984 85, by Notification No. S.O.2620 dated 9 6 1982.

Notification under section 10(23C)(iv): Sir Homi Mehta Charity Trust recognised for tax purposes for specified assessment years.
Central Government notifies Sir Homi Mehta Charity Trust under section 10(23C)(iv) of the Income tax Act, 1961, recognising the trust "for the purpose of the said section" for the assessment years 1981 82 to 1982 83 by Notification No. S.O.2619 dated 9 6 1982.

Double taxation agreement corrections clarify treaty wording, punctuation, and residency provisions to ensure accurate tax allocation.
Corrigendum to the Double Taxation Agreement prescribing specific textual amendments in Articles 3, 11, 12, 13, 16, 17, 23, 25 and 26 and their paragraphs, correcting punctuation, inserting or deleting words, replacing verb forms, and clarifying residency phrasing to ensure the treaty text accurately reflects the parties' intended definitions, allocation rules and residency-related provisions.

Research institution approval requires separate research accounts and annual returns with audited accounts filed to authority and tax commissioner.
Approval is granted to Dr. Patani Scientific and Industrial Research, Bombay as an approved institution under section 35(1)(ii) for research in other natural or applied sciences, subject to maintaining a separate account for research receipts, filing an annual research activities return by 30th April, and submitting audited annual accounts and balance sheet to the prescribed authority and the tax commissioner by 30th June; approval is time-limited.

Tax exemption recognition under section 10(23C)(iv) for India Islamic Cultural Centre confirms notified charitable status for specified assessment years.
Notification confers tax-exempt recognition to India Islamic Cultural Centre (Regd.) under section 10(23C)(iv) of the Income-tax Act, with the Central Government notifying the Centre for the purposes of that provision for the specified assessment years, thereby identifying the institution as eligible for the statutory exemption regime applicable to notified charitable or educational institutions.

Tax exemption under section 10(23C)(v) notifies Sri Amareswaraswami Temple as eligible for specified assessment years.
Notification designates Sri Amareswaraswami Temple, Amravathi, as entitled to the tax exemption under clause (v) of sub-section (23C) of section 10 for the specified assessment years, effected by a Central Government notification with an official reference number.

Notification under section 10(23C)(iv): Foundation recognised for specified assessment years, enabling tax-exemption eligibility per Income-tax Act.
Notification designates The Ahmedabad Textile Mills Foundation as recognised under the Income-tax Act exemption provision pursuant to the Central Government's power under the relevant exemption clause, applying to the foundation for the limited assessment-year period expressly identified by the government and confirming its entitlement to the statutory exemption regime for that period.