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Central Government notifies "Gaudiya Mission, Calcutta" u/s 10(23C)(v)
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Tax-exemption notification under Section 10(23C)(v) recognises charitable status and specifies applicable assessment years.
Notification under Section 10(23C)(v) formally recognises Gaudiya Mission, Calcutta as eligible for the sub-clause's tax-exempt status; issued by the Central Government by S.O.1951 dated 1-6-1989 and specifying applicability for the stated assessment years.
Central Government specifies the "11.5 per cent. Industrial Finance Corporation Bonds, 2009 (Fifty-second Series)", issued by the Industrial Finance Corporation of India, New Delhi u/s 193(iib)
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Specified Industrial Finance Corporation bonds: transferee must notify issuer or managers by registered post to preserve transfer benefit.
Specification under the proviso to section 193 designates the "11.5 per cent. Industrial Finance Corporation Bonds, 2009 (Fifty second Series)" as specified bonds, and makes the proviso's benefit on transfer by endorsement or delivery admissible only if the transferee notifies the Industrial Finance Corporation of India or the Reserve Bank of India (managers in charge) by registered post within sixty days of such transfer.
Central Government specifies the "11.5 per cent. IDBI Bonds, 2009 (Fifty-second Series)", issued by the Industrial Development Bank of India, Bombay u/s 193(iib)
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Specified security exemption under section 193 proviso requires transferee to notify issuer within prescribed period to claim benefit.
The Central Government specifies the "11.5 per cent. IDBI Bonds, 2009 (Fifty-second Series)" as specified securities under the proviso to section 193, making the proviso's treatment applicable; the proviso's benefit on transfer by endorsement or delivery is admissible only if the transferee informs the issuer by registered post within sixty days of such transfer.
Central Government specifies the "11.5 per cent. Exim Bank Bonds, 2009 (Sixth Series)", issued by the Export-Import Bank of India, Bombay u/s 193(iib)
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Specified bond status under section 193 conditions tax treatment on transfer when transferee notifies Exim Bank promptly by registered post.
Specification under the proviso to section 193 designates the "11.5 per cent. Exim Bank Bonds, 2009 (Sixth Series)", issued by the Export-Import Bank of India, as covered by that clause, and conditions the benefit on transfer upon the transferee informing the Export-Import Bank of India by registered post within sixty days of the transfer.
Central Government hereby constitutes the appropriate authorities
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Constitution of Appropriate Authorities under the Income Tax Act establishes three member panels to exercise Chapter XXC functions across specified local limits.
The Central Government appoints three member Appropriate Authorities under the Income Tax Act to carry out Chapter XXC functions within specified territorial limits; each authority comprises designated income tax commissioners and a chief engineer (or equivalent), with membership and local limits set out in the notification.
Notifies "The Divine Life Society, Rishikesh" u/s 10(23C)(v)
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Notification under section 10(23C)(v) confirms tax-exemption recognition for a named institution for the assessment year.
Notification under section 10(23C)(v) records the Central Government's exercise of statutory power to recognise The Divine Life Society, Rishikesh as eligible for the benefits of that sub-clause for the specified assessment year, thereby operationalising the tax-exemption mechanism available under the cited provision.
Approved Institution Grasim Medical Research Institute, Birlagram, Nagda u/s 35(1)(ii)
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Research expenditure approval: institute recognised subject to separate accounts, annual audited reporting, and timely renewal application.
Approval granted to Grasim Medical Research Institute as an institution for research expenditure tax purposes, conditional on maintaining separate research accounts, filing annual returns of scientific research activities by 31st May, and submitting audited accounts and balance-sheet to the prescribed authority by 30th June with copies to central tax authorities; approval requires timely application for extension before expiry.
Approved Institution Maharashtra Rajya Draksha Bagaitdar Sangh, Pune u/s 35(1)(ii)
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Research institution approval under section 35(1)(ii) requires separate research accounts, annual returns and audited account submissions.
Approval of Maharashtra Rajya Draksha Bagaitdar Sangh, Pune as an institution under section 35(1)(ii) is subject to maintaining a separate account for scientific research, furnishing annual returns of research activities by 31st May, submitting audited annual accounts and balance-sheet to the prescribed authority by 30th June with copies to relevant tax authorities, and applying for extension before approval expiry to avoid rejection.
Approved Institution M. L. Shah Research Foundation for Stone Industries, Ahmedabad u/s 35(1)(ii)
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Research Expenditure Approval under section 35(1)(ii) requires separate accounts and annual audited returns for continued tax recognition.
Approval is granted to M. L. Shah Research Foundation for Stone Industries under section 35(1)(ii) as an Association eligible for research-related tax recognition, subject to maintaining separate accounts for research receipts, furnishing annual returns of scientific research activities in prescribed forms by the annual deadline, submitting audited annual accounts and balance-sheets to the prescribed authority and designated tax offices by the stated deadline, and applying for extension of approval before its expiry to avoid rejection.
Amendments to Notifications No. S.O. 684(E), dated 24th September, 1986
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Designation of Appropriate Authority updated; appointment under section 269UB names Shri E. J. Mawlong as Commissioner of Income-tax.
Amendment under section 269UB substitutes item (i) in column 2 of the Table to Notification S.O. 684(E) (Serial No. 4) by designating Shri E. J. Mawlong, Commissioner of Income-tax, as the Appropriate Authority, Madras; the change is made by Notification No. 0371(E) dated 24-05-1989 (File No. 316/62/89-OT).
Notifies "Tibetan Homes Foundation, Delhi" u/s 10(23C)(iv)
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Notification under section 10(23C)(iv) recognizes Tibetan Homes Foundation's charitable status under the Income-tax Act for specified assessment years.
Notification under section 10(23C)(iv) of the Income-tax Act, 1961 designates Tibetan Homes Foundation, Delhi as an institution falling within the specified charitable exemption provision for the enumerated assessment years and recognizes the foundation for the purposes of that exemption.
Notifies "The Kasturba Gandhi National Memorial Trust, Indore" u/s 10(23C)(iv)
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Tax exemption recognition under section ten provision granted to a charitable trust for specified assessment years.
Notification confers tax-exempt recognition on The Kasturba Gandhi National Memorial Trust, Indore under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, declaring the Trust notified for the purposes of that provision for the assessment years 1988-89 and 1989-90.
Notifies "Navjivan Trust, Ahmedabad" u/s 10(23C)(iv)
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Tax exemption notification recognises Navjivan Trust as eligible under exemption provisions for the relevant assessment year.
The Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, notifies Navjivan Trust, Ahmedabad as recognised for the purposes of that sub clause for the assessment year 1989-90.
Notifies "Jahangir Art Gallery, Bombay" u/s 10(23C)(iv)
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Tax exemption notification: Jahangir Art Gallery recognised under income-tax provision for the specified assessment year.
Central Government, under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies Jahangir Art Gallery, Bombay as recognised for the purposes of that sub-clause for the assessment year 1989-90 by Notification No. S.O.3087 dated 17-5-1989.
Notifies "The Shardhanand Mahilashram, Bombay" u/s 10(23C)(iv)
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Tax exemption notification recognizes The Shardhanand Mahilashram's nonprofit status under section 10(23C)(iv) for the assessment year.
Central Government notification exercising powers under clause (23C)(iv) of section 10 of the Income tax Act, recognizing The Shardhanand Mahilashram, Bombay as eligible for the exemption category specified by that sub clause for the stated assessment year, thereby placing the institution within the statutory exemption framework for that period.
Notifies "Sir Dorabji Tata Trust, Bombay" u/s 10(23C)(iv)
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Recognition under section 10(23C)(iv) grants notified tax-exempt status to Sir Dorabji Tata Trust for the assessment year.
Notification declares Sir Dorabji Tata Trust, Bombay recognised under section 10(23C)(iv) of the Income-tax Act, 1961 by the Central Government for the specified assessment year, thereby identifying the trust for the tax treatment afforded by that provision.
Notifies "The Society of the Franciscan (Hospitaller) Sisters, Bombay" u/s 10(23C)(v)
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Tax exemption notification under Section 10(23C)(v): recognition of charitable society's entitlement for specified assessment years.
The Central Government, exercising powers under Section 10(23C)(v), notifies The Society of the Franciscan (Hospitaller) Sisters, Bombay as eligible for income-tax exemption under that sub-clause for the assessment years specified in the notification.
Notifies "The Catholic Mission of Western Bengal, Calcutta" u/s 10(23C)(v)
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Notification of charitable exemption under the Income-tax provision recognises The Catholic Mission of Western Bengal for tax concession.
Notification by the Central Government records tax-exempt recognition of The Catholic Mission of Western Bengal, Calcutta under the Income-tax Act provision for charitable institutions, specifying its entitlement to the exemption mechanism for the relevant assessment year.
Notifies "Manav Sewa Sangh, Vrindavan, U. P." u/s 10(23C)(v)
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Income tax exemption notification confirms charitable status for Manav Sewa Sangh, enabling tax-exempt treatment for the specified assessment year.
Central Government, invoking clause (23C)(v) of section 10 of the Income-tax Act, 1961, notifies "Manav Sewa Sangh, Vrindavan, U. P." as recognised for the purposes of that sub-clause, applying the statutory tax-exemption recognition to the organisation for the stated assessment year.
Notifies "Ramakrishna Vedanta Math, Calcutta" u/s 10(23C)(v)
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Notification under section 10(23C)(v) recognises Ramakrishna Vedanta Math for tax exemption for the assessment year.
The Central Government, exercising powers under sub clause (v) of clause (23C) of section 10 of the Income tax Act, 1961, notifies "Ramakrishna Vedanta Math, Calcutta" as recognised for the purposes of that sub clause for the assessment year 1989 90, thereby bringing the institution within the statutory category defined by that provision for the stated year.

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