Specified government bond interest tax exemption requires transferee to notify issuer within prescribed period for transfer.
The Central Government specifies certain bonds issued by National Hydroelectric Power Corporation Limited as eligible under the proviso to the Income-tax Act governing tax deduction on interest, so that interest on those bonds is not subject to withholding; transfers by endorsement or delivery confer the benefit only if the transferee notifies the issuer by registered post within sixty days of the transfer.

Notification under section 10(23C)(iv): Gujarat Rajya Rahat Samiti notified for tax-exempt status for specified assessment years.
The Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Gujarat Rajya Rahat Samiti for the purpose of that clause and recognizes its eligibility under the income tax exemption framework for the specified assessment years, with the notification reference recorded.

Notification under section 10(23C)(v): trust notified for specified assessment years for income tax exemption recognition.
The Central Government notifies that "Shri Dharma Sastha Utsavam Trust, Tattamangalam" is recognised under section 10(23C)(v) of the Income tax Act for the assessment years 1987 88 and 1988 89, recording the notification number and invoking the statutory power to confer the clause (v) tax treatment for those years.

Approval under section 35(1)(iii) mandates separate research accounts and annual audited returns for approved institutions.
Approval under section 35(1)(iii) recognises Karve Institute of Social Service as an eligible "Institution" for research-related tax treatment, conditional on maintaining a separate account for research receipts, filing annual returns of scientific research activities by 31st May, and submitting 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 30th June. The approval is time-limited and requires an extension application to the Central Board at least three months before expiry.

Notification under section 10(23C)(v) affirms charitable institution tax-exempt recognition for the specified assessment year only.
Notification under section 10(23C)(v) designates Srirangam Srimad Andavan Pariasramam as eligible for the tax exemption benefits of that clause, recognizing the institution's entitlement to the clause's fiscal treatment for the assessment year 1988-89 by statutory notification.

Tax exemption notification under section 10(23C)(iv) designates Gujarat Ecological Education and Research Foundation for limited assessment years.
Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Gujarat Ecological Education and Research Foundation, Gandhinagar as eligible under that clause for the specified assessment years, thereby applying the tax exemption classification and statutory recognition for those years.

Tax exemption recognition: Consumer Education and Research Centre recognised under section 10(23C)(iv) for specified assessment years.
Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies Consumer Education and Research Centre, Ahmedabad as an organisation covered by that clause for specified assessment years, thereby recognising it for income tax purposes under the charitable/educational exemption provision.

Research institution approval under section 35(1)(ii) requires separate research accounts, annual returns and audited account filings.
Approval under section 35(1)(ii) recognises Mukund Foundation for Agriculture Research, Coimbatore as an Association for research-related tax purposes, subject to maintaining a separate research account, filing annual scientific activity returns by 31st May, submitting audited accounts and balance-sheet to the prescribed authority and tax administration by 30th June, and applying for extension at least three months before approval expiry; late renewal applications may be rejected. The approval is effective from 1-4-1987 to 31-3-1988.

Notification under section 10(23C)(iv) recognizes The Salesian Province of Calcutta for specified consecutive assessment years.
Notification under clause (iv) of sub section (23C) of section 10 of the Income tax Act notifies "The Salesian Province of Calcutta (Northern India)" for the purpose of that clause for the assessment years 1985 86 to 1988 89, issued as S.O.2952 dated 12 8 1987 by the Central Government.

Section 10(23C)(iv) recognition secures tax-exempt status for Seva Mandir under Central Government notification for the assessment year.
Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Seva Mandir, Udaipur as an institution covered by that clause and records that notification by S.O.2951 dated 12 8 1987 for the assessment year 1988-89, thereby recognising the institution within the statutory exemption framework for that assessment year.

Notification under section 10(23C)(v) confirms charitable recognition of Missionary Evangelism Society for specified assessment years.
The Central Government, exercising powers under section 10(23C)(v) of the Income-tax Act, 1961, notifies Missionary Evangelism Society, Kolhapur, as qualifying for the purposes of that clause, applying to the assessment years specified and thereby recognising the organisation for tax-exemption treatment under the cited provision.

Notification under section 10(23C)(v) recognises trust status under the Income-tax Act for specified assessment years.
The Central Government notifies Bala Mandir Kamaraj Trust, Madras as recognised under 10(23C)(v) of the Income-tax Act, declaring the trust eligible under that clause for the specified assessment years and recording the notification number and file reference as the administrative basis for the designation.

Notification under section 10(23C)(v) recognises Mecca Masjid Society for tax-exemption for specified assessment years.
The Central Government, exercising the power under section 10(23C)(v) of the Income-tax Act, 1961, notifies The Mecca Masjid Society, Hyderabad for the purposes of that clause, thereby recognising the Society as eligible for the statutory tax-exemption mechanism and specifying the assessment years to which that recognition applies.

Research institution approval under section 35(1)(ii) requires separate research accounts, annual returns, audited accounts, and timely renewal.
Approval is granted to the Vivekanand Institute of Medical Sciences as an institution under section 35(1)(ii) subject to conditions: maintain separate accounts for research funds; file prescribed annual returns of scientific research activities by the annual deadline; submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority with copies to central tax authorities and the Commissioner; and apply in advance for extension of approval to the central tax board, as late applications may be rejected. The approval is effective for the notified fiscal period.

Approval under section 35(1)(ii) grants tax-exempt research status subject to annual reporting and account conditions.
Approval is granted to Grasim Medical Research Institute under section 35(1)(ii) of the Income-tax Act, 1961, for the period 1 April 1987 to 31 March 1988, subject to conditions requiring separate accounting for research receipts, annual returns of research activities by 31 May, audited annual accounts and balance-sheet submissions by 30 June to the prescribed authority, the Central Board of Direct Taxes, and the Commissioner, and advance application for extension at least three months before expiry.

Place of public worship recognition: temple notified for section 80G purposes, affecting charitable donation tax treatment.
Central Government, exercising powers under clause (b) of sub section (2) of section 80G of the Income tax Act, 1961, notifies Arulmigu Madarjuneswaraswamy Temple, Pettaivaithalai as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of that sub section.

Post Office Monthly Income Account: fixed deposit, 12% annual interest payable monthly, six-year lock-in, 5% early withdrawal penalty.
The Post Office Monthly Income Account requires a single initial deposit in multiples of five thousand rupees within prescribed aggregate ceilings (one lakh single, two lakhs joint). Deposits bear 12% per annum interest payable monthly; interest may be credited to the depositor's savings account subject to balance limits and does not compound if unclaimed. Funds are repayable after a six-year lock-in with a 10% maturity bonus; premature closure is allowed after one year with a 5% deduction. Nomination and pass book procedures apply, and government may relax provisions for undue hardship.

Donation-recognition for public worship places: temple notified as qualifying for tax-deduction status across Tamil Nadu and Kerala.
The Central Government notifies Arulmigu Subramania Swamy Tirukkoil, Tirupparankundram as a place of public worship of renown under clause (b) of sub-section (2) of section 80G of the Income-tax Act, thereby qualifying donations to the temple for the statutory deduction and specifying the geographical scope of that recognition.

Approval under section 35(1)(ii) requires research institution to maintain separate accounts and file annual audited returns.
Approval is granted to the Economic and Scientific Research Foundation, New Delhi, as an institution for purposes of the Income-tax Act, subject to conditions: maintain a separate account for scientific research receipts; furnish annual returns of research activities by 31st May; submit audited accounts, income and expenditure statements and balance-sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30th June; and apply for approval extension at least three months before expiry.

Research institution approval requires separate research accounts, annual audited returns and timely extension applications to retain tax benefits.
The Skin and Leprosy Research Foundation, Bhagalpur, Bihar is approved as a research association for income-tax purposes subject to maintaining separate research accounts, filing annual scientific-activity returns by 31 May, submitting audited annual accounts and balance-sheet with copies to the Central Board of Direct Taxes and the Commissioner by 30 June, and applying for extension at least three months before approval expiry; late applications may be rejected. Approval effective 8 June 1987 to 31 March 1989.