Time-bound approval under section 35(1)(ii): perpetual approval converted, restricting Calcutta Medical Research Institute's tax-exempt status.
Conversion of a previously perpetual approval under section 35(1)(ii) of the Income-tax Act, 1961 for the Calcutta Medical Research Institute into a time-bound approval is effected by notification, replacing perpetual recognition with a temporally limited approval and citing the original approval and file reference for the administrative change.

Approval under section 35 permits qualification for scientific research tax benefits subject to annual reporting and extension conditions.
Approval is granted to the Consumer Education and Research Centre, Ahmedabad, as an Institution for research-related tax purposes, subject to conditions: maintain separate accounts for scientific research receipts; file annual returns of research activities to the prescribed authority by the annual deadline; submit audited accounts, income and expenditure statements and balance sheet to the prescribed authority and tax commissioner by the annual deadline; and seek approval extension from the central tax administration at least three months before expiry, with late applications liable to rejection.

Research institution approval under section 35(1)(iii) requires separate research accounts and annual audited returns to authorities.
The Centre for Development Studies and Activities, Pune is approved as an institution under the income-tax provision for scientific research, on condition that it maintain separate accounts for research receipts, file annual scientific research returns by 30 April, submit audited annual accounts and balance sheet to the prescribed authority and the Commissioner by 30 June, and apply to the tax board for extension at least three months before approval expiry; approval effective 1 April 1986 to 31 March 1987.

Approval under section 35(1)(iii) subjects research institutions to separate accounts, annual returns and audited statements.
Approval under section 35(1)(iii) is granted to the Centre for Social Research as an institution for scientific research for 1-4-1986 to 31-3-1988, subject to maintaining separate research accounts, furnishing annual research returns by 30 April, submitting audited accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June, and applying three months before approval expiry to the Central Board of Direct Taxes for any extension.

Tax exemption under section 10(23C)(v) confirms Sri Somanath Trust's notified status for specified assessment years.
Notification nominates Sri Somanath Trust as entitled to tax-exempt treatment under section 10(23C)(v) of the Income-tax Act for specified assessment years, the Central Government formally recognizing the trust within the statutory category permitting exemption subject to the provision's conditions.

Charitable trust recognition under Section 10(23C)(v) notified for specified assessment years by Central Government.
Notification designates Shree Jayarambhai Dayabhai Chauhan (Bytco) Charitable Trust as covered by Section 10(23C)(v) of the Income-tax Act, 1961, with recognition by the Central Government for the assessment years 1985-86 to 1986-87.

Income tax exemption under section 10(23C)(v) notifies Indian Gypsy Works Fellowship Trust for specified assessment years.
The Central Government, exercising its power under the relevant provision of the Income-tax Act, notifies The Indian Gypsy Works Fellowship Trust as qualifying for tax-exemption under that provision and limits the recognition to the assessment years specified in the notification, thereby registering the trust within the statutory exemption framework for those assessment years.

Income tax exemption recognition under Section 10(23C)(iv) confirms the Trust's notified status for specified assessment years.
The Central Government, exercising its notification power under Section 10(23C)(iv) of the Income tax Act, has notified Lal Bahadur Shastri National Memorial Trust for the purpose of that clause, thereby recognising the Trust under the tax exemption framework for the specified assessment years.

Tax exemption recognition under section 10(23C)(iv): notification identifies a charitable society for tax treatment within specified assessment years.
Notification by the Central Government under section 10(23C)(iv) of the Income-tax Act recognising the "Society for Promotion of Waste-lands Development" for the purpose of that clause and specifying the temporal scope of that recognition for particular assessment years, thereby identifying the organisation for tax-exemption treatment under the Act.

Research institution approval granted subject to separate accounting, annual research returns, audited accounts and timely renewal application.
Approval is granted to the Institute of Kidney Diseases and Research Centre, Ahmedabad as an institution for the purposes of Section 35(1)(ii) of the Income-tax Act read with rule 6, subject to conditions: maintain separate research accounts; furnish annual research returns by 30 April; submit audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to the Commissioner of Income-tax; and apply for extension at least three months before approval expiry. The approval is effective from 1 April 1986 to 31 March 1989.

Approval under section 35(1)(ii) grants research-association status subject to accounting, reporting, audited accounts and renewal application.
Approval under section 35(1)(ii) grants research-association status to Gangabux Kanoria Medical Research Centre from 14-4-1986 to 31-3-1988, subject to maintaining a separate account for research receipts, filing annual returns of research activities by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June, and applying to the Central Board of Direct Taxes for extension at least three months before expiry.

Section 10(23C)(v) tax exemption: notification recognises a charitable trust's entitlement to exemption for specified assessment years.
Central Government notification under Section 10(23C)(v) recognises Shri Arasuri Ambaji Mataji Devasthan Trust, Ambaji, as eligible for the sub clause's income tax exemption, applying that status to the trust for a specified sequence of assessment years and thereby treating its income in accordance with the clause's exemption criteria.

Recognition of historic temple under income tax law grants charitable deduction eligibility for donations and tax purposes.
Central Government notification designates Arulmighu Subramaniaswamy Temple, Kumaravayalur, Trichy District, as of historic importance for purposes of the Income-tax Act provision concerning charitable contributions, thereby classifying the temple for tax-related recognition tied to donations under the power conferred by clause (b) of sub-section (2).

Place of public worship designation: Sri Suryanarayana Devasthana notified under section 80G as renown throughout State.
The Central Government, by Notification No. S.O.3598 dated 14 8 1986, under clause (b) of sub section (2) of section 80G of the Income tax Act, notifies Sri Suryanarayana Devasthana, Maroli, Mangalore as a place of public worship of renown throughout the State of Karnataka.

Notification under Section 10(23C)(iv) designates Divine Light School for the Blind Trust as notified for specified assessment years.
The Central Government notifies Divine Light School for the Blind Trust under Section 10(23C)(iv) of the Income-tax Act, 1961, thereby recognising the Trust for the purposes of clause (23C)(iv) in relation to specified assessment years, and making the provision applicable to the Trust for that period.

Approval under section 35(1)(ii): College approval subject to separate research accounts, annual returns, audited accounts, and renewal application.
Approval under section 35(1)(ii) is granted to M.D. College of Arts, Science and Commerce, Bombay, as a College for research-related tax purposes subject to conditions: maintain a separate account for research funds; file annual returns of research activities in prescribed forms by the annual deadline; submit audited annual accounts and balance sheet to the prescribed authority and the concerned Commissioner of Income-tax by the prescribed annual date; and apply for extension of approval in advance of expiry, with late applications liable to rejection.

Research institution approval under section 35(1)(iii) requires separate research accounts, annual returns, and audited submissions.
Approval under Section 35(1)(iii) is granted to Giri Institute of Development Studies, Lucknow, as an Institution for a specified period, conditional on maintaining separate research accounts, filing annual scientific research returns by 30 April, submitting audited annual accounts and balance-sheet with copies to the Commissioner by 30 June, and seeking extension from the tax board at least three months before approval expiry.

Research institution approval enables tax treatment but requires separate research accounts, annual returns, audited accounts, and timely renewal.
Approval is granted to Mahatma Gandhi Memorial College, Udupi as an approved research institution entitled to research-related tax treatment, conditional on maintaining a separate account for research receipts, filing prescribed annual returns of research activities, submitting audited annual accounts and balance sheet to the prescribed authority with copies to the tax commissioner, and applying for renewal of approval in advance to avoid rejection.

Research institution approval requires separate research accounts, annual returns, audited accounts, and timely renewal application before expiry.
Approval is granted to the Research Society as an institution for research-related tax purposes, subject to conditions: maintain separate research accounts; furnish annual returns of scientific research activities to the prescribed authority by 30 April each year; submit audited annual accounts, income and expenditure statement and balance sheet to the prescribed authority and a copy to the concerned Commissioner of Income-tax by 30 June each year; and apply to the Central Board of Direct Taxes for extension at least three months before approval expiry. Effective 1 April 1986 to 31 March 1987.

Approval under section 35(1)(ii) requires separate research accounts, annual returns, audited accounts, and timely renewal applications.
Banasthali Vidyapith, Rajasthan, is approved as an institution for research expenditure deduction in the category "University", subject to maintaining separate research accounts, filing annual scientific research returns by 30 April each year, submitting audited annual accounts to the prescribed authority and the concerned Commissioner by 30 June each year, and applying for extension of approval at least three months before expiry; failure to apply timely may lead to rejection. The approval period runs from 24 January 1986 to 31 March 1989.