Scientific research approval granted to a cancer research foundation subject to reporting, audit, investment and renewal conditions.
Approval is granted to Saurashtra Cancer Research Foundation, Rajkot, as an Association for scientific research under the Income-tax Act, subject to conditions: maintain separate accounts for research receipts; furnish annual returns of scientific research activities to the prescribed authority by 31st May each year; 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 of Income-tax by 30th June each year; apply for extension three months prior to expiry; and invest surplus funds in accordance with the statutory investment provision.

Approval under section 35(1)(ii) granted subject to compliance with accounting, annual reporting and renewal deadlines conditions
Approval is granted to the Institute of Road Transport, Taramani, Madras, under the approval under section 35(1)(ii) as an Association, subject to maintaining separate research accounts, furnishing annual returns of scientific research activities by 31 May, submitting audited annual accounts and balance-sheet to tax authorities by 30 June, and applying for extension at least three months before expiry, with late applications liable to rejection; the approval is effective for the notification's specified financial year period.

Approval under section 35(1)(ii) for research association requires separate research accounts and specified annual filings and timely renewal applications.
Approval granted to Aeronautical Development Agency, Bangalore as an approved institution for scientific research is conditional on maintaining separate accounts for research receipts, furnishing annual research activity returns by 31 May, submitting audited annual accounts and balance sheet to the prescribed authority by 30 June with copies to central tax authorities and the local Commissioner, and applying for extension at least three months before expiry; the approval was effective from 8 June 1987 to 31 March 1989.

Approved Institution status under section 35(1)(ii): Anna University must maintain separate research accounts and meet annual compliance.
Approval is granted to Anna University as an Approved Institution for income-tax research recognition, conditional on maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the prescribed authority by the annual deadline, submitting audited annual accounts and balance sheet to the prescribed authority with copies to tax authorities by the stated annual date, and applying for extension of approval in advance of expiry; late applications may be rejected.

80G recognition of temple as a public place of worship enables donations to qualify for tax deduction under income tax law.
The Central Government, exercising powers under clause (b) of sub-section (2) of the relevant provision of the Income-tax Act, notifies the specified temple to be a place of public worship of renown throughout the State for the purpose of the section, thereby establishing its eligibility for tax-related treatment of donations.

Specified IFCI bonds: transferee must notify the issuer within the prescribed period to avail proviso benefit.
The Central Government, under clause (iib) of the proviso to section 193 of the Income-tax Act, 1961, specifies by notification particular series of bonds issued by the Industrial Finance Corporation of India as falling within that proviso. The notification lists the designated bond series and provides that the proviso's benefit on transfer by endorsement or delivery is admissible only if the transferee informs the Industrial Finance Corporation of India by registered post within sixty days of the transfer.

Notification under section 10(23C)(iv) recognizes a charitable institution for income-tax exemption purposes for specified assessment years.
Notification under section 10(23C)(iv) recognizes Ecumonical Christian Centre, Bangalore as eligible for the clause's tax-recognition treatment, the Central Government exercising its powers under that provision to apply the statutory tax consequence to the institution for the specified assessment years.

Notification under income-tax law: recognition of a charitable trust for specified assessment years enabling tax-exempt status.
The Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies a charitable trust as qualifying for exemption under that clause and specifies the assessment years to which that recognition applies, functioning as an administrative declaration of entitlement to the statutory tax benefit.

Research Institution Approval under section 35 granted with separate accounts, annual returns, audited accounts, and renewal conditions.
Approval is granted to Consumer Education and Research Centre, Ahmedabad as an institution for income-tax research purposes, subject to maintaining separate accounts for research receipts, filing annual returns of scientific research activities by 31st May, furnishing audited accounts and balance-sheet to the prescribed authority and tax authorities by 30th June, and applying to the Central Board of Direct Taxes for extension at least three months before approval expiry; approval effective from 1 April 1987 to 31 March 1989.

Charitable exemption under section 10(23C)(v) notified for a society, granting tax exempt status for specified assessment years.
Notification under section 10(23C)(v) designates Society of the Daughters of Mary, Trivandrum as entitled to income tax exemption under that clause, the Central Government exercising its power to notify the society and thereby recognising its entitlement to exemption treatment for the stated assessment years.

Tax exemption under section 10(23C)(v) recognized for a church by central government notification for specified assessment years.
Central Government notification recognizes Tamil Evangelical Lutheran Church, Tiruchirapalli, as entitled to the tax concession specified by clause (v) of sub section (23C) of section 10 of the Income tax Act for the assessment years 1985 86 through 1988 89.

Tax exemption for specified NTPC bonds requires holder registration to claim benefit under the Income Tax Act.
Central Government specifies 10% Secured Redeemable NTPC Bonds, 1986-First Series as falling within item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961 by notification S.O.3521 dated 23-7-1987. The entitlement to the tax benefit under that item is conditional: benefit is admissible only if the holder registers his name and the holding with the Corporation.

Research approval under section 35(1)(ii) requires separate accounts, annual returns, audited filings and timely renewal.
Approval is granted to Astra Research Centre India, Bangalore, under section 35(1)(ii) as an Association for research-related tax recognition from 1-4-1987 to 31-3-1990, subject to conditions: maintain separate research accounts; furnish annual research returns by 31 May; submit audited accounts, income and expenditure statements and balance-sheet to the prescribed authority, Central Board of Direct Taxes and the concerned Commissioner by 30 June; apply three months before expiry for extension; and separately account for funding from ASTRA Sweden with use of additional Indian receipts only with prescribed authority approval.

Approval under section 35(1)(iii): institution approval conditioned on separate research accounts, annual returns, audited accounts, and renewal timing.
Approval under section 35(1)(iii) for the National Association of Geographers India is subject to maintaining separate scientific research accounts, filing annual returns of research activities by 31st May, and submitting audited annual accounts, income and expenditure statements, and a balance-sheet to the prescribed authority, the Central Board of Direct Taxes, and the Commissioner of Income-tax by 30th June each year.

Specification of HUDCO Capital Gains Debentures under section 54E enables designated investment to qualify for capital gains exemption.
The Central Government, under Explanation 1(d) to sub section (1) of 54E of the Income tax Act, specifies the three year HUDCO Capital Gains Debentures as a qualifying instrument for the purposes of that clause, thereby identifying that security by name as an eligible form of investment for the provision's treatment.

Exemption notification under section 10(23C)(v): Jamshedpur Diocesan Corporation notified for certain assessment years by Central Government
The Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies an organization under section 10(23C)(v) as eligible for that clause for specified assessment years, recording the notification number and the assessment years covered and thereby defining the period of recognition for tax exemption purposes.

Notification under section 10(23C)(v) recognizes Samastha Kerala Jem-Iyyathul Ulema for tax exemption in assessment year 1987 88.
The Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Samastha Kerala Jem-Iyyathul Ulema (Kerala) under that clause for the specified assessment year, formally designating the association within the statutory category addressed by section 10(23C)(v).

Research institution approval enables tax recognition subject to annual reporting, audited accounts, and timely renewal conditions.
The Goa Cancer Society was approved as a research Institution for tax purposes for 1 April 1987-31 March 1988, subject to conditions: maintain a separate account for research receipts; file annual returns of 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 of Direct Taxes at least three months before expiry for extension, with late applications liable to rejection.

Tax exemption notification under 10(23C)(iv) recognizing Indira Gandhi National Centre for Arts for specified assessment years.
Notification designates Indira Gandhi National Centre for Arts as qualifying under section 10(23C)(iv) of the Income-tax Act, the Central Government exercising clause (iv) of sub-section (23C) of section 10, and limits recognition to the assessment years specified in the instrument.

Notification under section 10(23C)(iv) recognizes tax-exempt status for Indian Dairy Corporation for specified assessment years.
The Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies Indian Dairy Corporation for the purposes of that clause for the assessment years 1985-86 and 1986-87, thereby declaring the entity within the statutory category specified by the provision for those assessment years.