Approval under section 35(1)(ii): association granted tax-recognition for research subject to accounting, reporting and renewal conditions.
Conwest Jain Medical Research Society is approved as an institution under section 35(1)(ii) as an association engaged in scientific research, subject to conditions: maintain separate accounts for research receipts; file annual returns of scientific research activities in prescribed forms by the annual deadline; submit audited annual accounts, income and expenditure statements, and balance sheet to the prescribed authority and to the Commissioner of Income-tax by the annual deadline; and apply to the Central Board of Direct Taxes for extension of approval in advance of expiry.

Estate duty applicability to agricultural lands: amendments specified for Uttar Pradesh and treated as retrospectively effective.
The Central Government specified Uttar Pradesh as the State to which amendments to the Estate Duty Act shall apply for estate duty on agricultural lands in that State, and the specification deems the amendments to have applied from 1 March 1981, thereby determining the territorial and retrospective temporal scope of those amendments for agricultural land estate duty.

Tax exemption notification under section 10(23C)(iv) confirms D. A. V. College Managing Committee's notified status for specified assessment years.
The Central Government, exercising powers under 10(23C)(iv) of the Income-tax Act, 1961, notifies D. A. V. College Managing Committee as covered by that provision for the specified sequence of assessment years, thereby administratively recognizing its tax-exempt status for that period.

Section 10(23C)(iv) notification: Kasthurba Gandhi Kanya Gurukulam recognised as charitable educational institution for specified assessment years.
Notification under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961: the Central Government notifies Kasthurba Gandhi Kanya Gurukulam, Vedaraniam, Thanjavur District, as an institution covered by that provision for the period of assessment years 1984-85 to 1986-87, thereby formally recognising the institution under the specified clause for that temporal scope.

Tax exemption notification: Society of the Francisisean (Hospitaller) Sisters notified as eligible for income-tax exemption for specified assessment years.
The Central Government notification records that the Society of the Francisisean (Hospitaller) Sisters, Bombay has been notified as eligible under the income-tax exemption provision and specifies the administrative basis and temporal scope of that notification covering multiple assessment years.

Charitable donation deduction eligibility under section 80G: temple notified as place of public worship enabling donation benefits.
Notification that Arulmigu Sankarameshwarar and Bagampriyal Temple, Tuticorin, is recognised as a place of public worship of renown throughout the State of Tamil Nadu under powers conferred by the Income tax Act, thereby enabling its inclusion within the tax concession framework for donations.

Tax exemption notification confirms charitable institution's notified status for specified assessment years under the Income-tax legal framework.
Central Government notifies Manav Seva Sangh, Vrindaban as a charitable institution entitled to income-tax exemption under the relevant provision of the Income-tax Act, specifying the recognition is effective for the assessment years 1985-86 through 1987-88 and providing the formal notification reference and date.

Tax exemption recognition under section 10(23C)(v) grants notified status to Malankara Marthoma Syrian Church for a limited assessment period.
Notification grants formal recognition to Malankara Marthoma Syrian Church of Malabar under section 10(23C)(v) of the Income-tax Act, 1961, enabling the institution to be treated as notified for tax purposes for a defined sequence of assessment years; the Central Government issues the notification under the power conferred by sub clause (v) of clause (23C) of section 10 and specifies the period of coverage.

Approval withdrawal of institutional tax recognition revokes prior approval, ceasing tax status effective April 30, 1985.
Approval previously granted to the Special Coffee Association, Madras under a Ministry of Finance notification is withdrawn, with that withdrawal effective April 30, 1985, thereby rescinding the association's earlier tax approval as communicated by the subsequent notification.

Approval under section 35(1)(iii) for research institutions mandates separate research accounts and annual audited submissions.
Approval under section 35(1)(iii) recognizes Vivekananda Nidhi, Calcutta, as an institution for scientific research subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities to the prescribed authority by 30 April each year; submit audited annual accounts and a balance sheet to the prescribed authority by 30 June each year with copies to the concerned Commissioner of Income-tax; and apply to the Central Board of Direct Taxes three months before approval expiry for extension.

Tax exemption notification under Section 10(23C)(iv) designates J.R.D. Tata Trust as a notified institution for specified years.
Notification designates J.R.D. Tata Trust, Bombay as a notified institution under Section 10(23C)(iv) of the Income tax Act, 1961, conferring tax exempt status for the assessment years 1985-86 to 1987-88 and recording the Central Government's exercise of powers under the provision.

Exemption limit increased for retirement-related payments, extending higher tax-free ceiling for employees retiring or incapacitated after 1985.
The Government, exercising the power under the proviso to the income-tax clause, increased the monetary ceiling applicable to the three specified purposes for retirement-related exemptions in relation to employees who retire, become incapacitated, die, or whose employment is terminated on or after the operative date in 1985; the notification was subsequently superseded by a later notification.

Tax exemption notification under section 10(23C)(iv) recognizes The Bharat Scouts and Guides for specified assessment years.
Central Government notification recognizing The Bharat Scouts and Guides for tax-exempt status under the income-tax charitable-exemption provision, specifying coverage for the assessment years 1985-86 through 1987-88.

Tax exemption under Section 10(23C)(iv) recognizes Sri Krishna Gopal Ayurved Bhawan for specified assessment years.
Central Government notification under section 10(23C)(iv) of the Income-tax Act, 1961, notifies Sri Krishna Gopal Ayurved Bhawan (Dharmarth Aushdhalaya), Kalera, Distt. Ajmer, as covered by that clause for tax-exemption purposes for the assessment years 1980-81 to 1985-86.

Tax exemption notification: Sri Ramakrishna Tapovanam recognised under section 10(23C)(v) by Central Government for specified years.
Central Government notifies sub clause (v) of clause (23C) of section 10 recognition for Sri Ramakrishna Tapovanam, declaring the institution recognised for the purposes of that provision for the assessment years 1983-84 to 1986-87, issued under the Income tax Act, 1961 by administrative notification.

Tax exemption notification under section 10(23C)(v) recognizes Sri Gajanan Maharaj Sansthan for specified assessment years.
The Central Government notifies Sri Gajanan Maharaj Sansthan, Shegaon, Khargoan, District Buldana (Maharastra) under section 10(23C)(v) of the Income-tax Act, 1961, granting recognition for tax-exempt status for the assessment years 1985-86 to 1987-88 by Notification S.O.3846 dated 28-6-1985.

Approval under section 35(1)(ii) confirms institutional research tax status subject to reporting and renewal obligations.
Approval under section 35(1)(ii) recognises Grasim Medical Research Institute as an approved association for research-related income-tax purposes, conditional on maintaining separate research accounts, filing annual research activity returns to the prescribed authority by 30th April, submitting audited annual accounts and balance-sheet with copies to the Commissioner by 30th June, and applying for approval renewal to the tax board at least three months before expiry, with late applications liable to rejection.

Section 10(23C)(iv) notification confirms recognition of The National Association for the Blind for tax purposes.
The Central Government notifies The National Association for the Blind under clause (iv) of section 10(23C) of the Income tax Act, recording the association's recognition for the statutory purpose for the specified assessment year period.

Notification under section 10(23C) grants tax-exempt recognition to Federation of Indian Chambers of Commerce and Industry for specified years.
Notification under section 10(23C)(iv) of the Income-tax Act, 1961, notifies the Federation of Indian Chambers of Commerce and Industry, New Delhi, as an entity covered by that exemption provision and specifies the assessment years during which the recognition applies, issued by the Central Government pursuant to its powers under the clause.

Notification under section 10(23C)(iv) recognizes Family Planning Foundation's tax-exempt status for specified assessment years by Central Government.
Central Government, under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies "Family Planning Foundation" by S.O. 4237 dated 26-6-1985 (No. 6292/F. No. 197/73/84--IT (AI)) for the purpose of that section for the assessment years 1986-87 and 1987-88, formally recognizing the Foundation's status under the statutory exemption framework for that period.