Income-tax exemption under section 10(23C)(iv) notified for a relief fund society for specified assessment years.
The Central Government notified The Mill Owners' Association Relief Fund Society as recognized for tax exemption under clause (iv) of sub-section (23C) of section 10, designating the society eligible for the tax treatment specified by that clause for the stated assessment years, and recording the government reference for the exercise of the statutory power.

Approval as scientific research association requires separate research accounts and annual audited returns to tax authorities.
The All-India Institute of Physical Medicine and Rehabilitation Society for Promotion of Medical Research, Bombay, is approved as a scientific research association in medical research for income tax purposes, subject to conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities to the Council by 31st May in prescribed form; and furnish the annual audited statement of accounts to the Council by 31st May and send a copy to the concerned Income-tax Commissioner.

Scientific research approval under income-tax law: project recognition granted with sponsor and implementing lab specified.
Approval is notified for a scientific research programme for income-tax purposes: project titled Electro Deposited Black Nickel & Black Chromium Selective Coatings; sponsor M/s. Jyoti Ltd.; implementing laboratory Birla Vishvakarma Mahavidyalaya, Vallabh Vidyanagar; proposed commencement and anticipated completion dates recorded; estimated outlay specified; implementing college noted as previously approved for research recognition under the income-tax regime.

Research association approval granted with compliance conditions on accounting, annual returns, and audited statements to authority.
Approval is granted to Sri Abhinya Vidyatheertha Swamigal Scientific Research Academy, Bangalore as a scientific research association in medical research, subject to maintaining separate accounts for research receipts, furnishing annual returns of research activities to the prescribed authority by 31st May in the prescribed form, and furnishing an annual audited statement of accounts to the prescribed authority by 31st May with a copy to the concerned income-tax commissioner. The approval is effective for a two-year notification period commencing in February 1981.

Scientific research association approval requires separate research accounts and annual audited returns to regulatory and tax authorities.
The Dwarika Sangamnerkar Medical Foundation, Pune is approved as a scientific research association under section 35(1)(ii) subject to maintaining a separate account for research receipts, furnishing annual scientific research returns to the Council by 31 May in prescribed form, and submitting an annual audited statement of accounts to the Council by 31 May with a copy to the concerned Income-tax Commissioner; approval is effective for a specified three-year period beginning February 1981.

Scientific research approval under section 35(2A) for rice bran stabilisation project sponsored by industry enables tax recognition.
Approval under sub section (2A) of section 35 is granted for a research project on stabilisation and post stabilisation technology of rice bran, sponsored by Hindustan Lever Ltd., to be executed at the Rice Process Engineering Centre, IIT Kharagpur, for a three year period from 1 1 1981 to 29 2 1984 with estimated expenditure of Rs. 2,56,000; IIT Kharagpur is also recorded as recognised for tax purposes by an earlier notification.

Approved institution status enables tax recognition for college scientific research subject to annual returns and account maintenance.
Approval awarded to Ramnarain Ruia College, Bombay as an approved institution for scientific research in other natural or applied sciences, effective 1 September 1980 to 31 August 1983, subject to conditions: maintain separate accounts for research receipts (excluding certain fields); furnish annual returns of research activities to the prescribed authority in specified forms by the notified date; and submit the annual return and statement of accounts to the Commissioner of Income-tax each year.

Scientific research association approval under section 35(1)(ii) subject to compliance, accounting and annual reporting obligations.
The Blood Research Centre, Bombay is approved by the Indian Council of Medical Research as a scientific research association under clause (ii) of sub-section (1) of section 35, subject to maintaining separate research accounts, filing annual returns of scientific research activities to the Council by 31st May in prescribed form, and furnishing the annual audited statement of accounts to the Council by 31st May while sending a copy to the concerned Income-tax Commissioner; approval effective from 23rd January, 1981 to 22nd January, 1984.

Approval under section 35(1)(ii) grants research association status; requires separate accounts and annual audited returns.
Approval under section 35(1)(ii) grants Kanoria Seva Kendra, Calcutta status as a scientific research association in medical research, subject to maintaining a separate account for research receipts, furnishing annual scientific returns to the Council by 31 May each year in the prescribed form, and submitting the annual audited statement of accounts to the Council by 31 May and also to the concerned Income-tax Commissioner. The approval is effective from 27 January 1981 to 26 January 1983.

Amendment to notification increases authorised estimated expenditure and expands the list of expected corporate donors.
Amendment revises the notified estimated expenditure by increasing the total authorised amount and reallocating sums among equipment, staff, other items and building, and updates Appendix IV by replacing a single expected donor entry with an expanded enumerated list of prospective corporate donors.

Approval under section 35(1)(ii): institute granted research approval subject to separate accounts, annual returns, limited-term validity.
Approval under section 35(1)(ii) was granted to the Universal Digital Communication Research Institute as an Association for research in other natural or applied sciences, conditional on maintaining separate accounts for non agricultural and non medical research receipts, furnishing specified annual returns of research activities by 30 April each year to the prescribed authority, and submitting the annual return and statement of accounts to the Commissioner of Income tax; the approval was limited to a fixed period from 8-3-1981 to 7-3-1984.

Scientific research approval under section 35(2A): project qualifies for tax recognition subject to accounts, returns and audited filings.
Approval is granted for a scientific research programme by Swasthiyog Prastisthan Charitable Trust, Miraj, for the purposes of section 35(2A) of the Income-tax Act, 1961, detailing project title, five-year duration, sponsor, and estimated budget. The approval is conditional on maintaining separate project accounts, furnishing annual project returns to the Council by 31st May in a prescribed form, and providing an annual audited statement to the Council and the concerned Income-tax Commissioner by that date.

Approval under Section 35(1)(iii) permits tax-exempt funding for social science research, subject to accounting and annual reporting.
Approval is granted to the Centre for Regional Ecological and Science Studies in Development Alternatives, Calcutta, under the Income-tax Act provision for research funding on condition that funds be utilised exclusively for promotion of social science research, that separate accounts be maintained for those funds, and that an annual report with an audited statement of accounts showing the quantum and utilisation of funds be submitted to the prescribed authority; the approval is effective from 1 January 1981 to 31 March 1984.

Tax exemption recognition for Akhil Bharat Anusuchit Jati Parishad confirming eligibility under income tax provision for the assessment year.
Central Government issues a statutory notification under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifying Akhil Bharat Anusuchit Jati Parishad, New Delhi, as eligible for the benefits of that provision for the specified assessment year, thereby designating the institution for tax exemption purposes for the temporal scope stated in the notification.

Foreign travel tax exemption extends to non-national diplomatic and consular officials and their families upon production of certification.
Exemption from foreign travel tax is provided for non national, non permanently resident officials of diplomatic missions (other than those with diplomatic status) and officials of foreign consulates in India, and their families, for international journeys outside India. The exemption is conditional on production of a certificate from the Head of the diplomatic mission or foreign consulate in India, or an officer authorised by them, confirming the passenger's status as an official or as a member of such an official's family.

Tax exemption notification under section 10(23C)(iv) confirms charitable status of Lakshmanjula Leprosy Dispensary for assessment.
Central Government formally notifies The Lakshmanjula Leprosy Dispensary and Rehabilitation Centre as meeting the conditions for exemption under the charitable-institution provision of the Income-tax Act, applying that designation for the stated assessment year and thereby recording the exercise of notification power to recognize the institution's charitable status for income-tax assessment purposes.

Tax exemption recognition under section 10(23C)(iv): charitable institution notified for specified assessment years.
Central Government notified Rajasthan Go-Seva Sangh, Jaipur, as a charitable institution for the purposes of the income-tax exemption provision under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, operative for the assessment years 1981-82 and 1982-83, thereby specifying the period during which the organization is treated as covered by that exemption.

Approval as Scientific Research Association: conditional tax recognition requires separate research accounts, annual returns, and audited filings.
Approval is granted to the Indian Pharmacological Society, Patna as an approved institution classified as a scientific research association in medical research, subject to conditions: maintain a separate account for research funds; furnish annual returns of scientific research activities to the Council by 31st May in the prescribed form; and send the annual audited statement of accounts to the Council by 31st May and a copy to the concerned Income-tax Commissioner. The approval is effective for the specified two-year period.

Customs airport designation: Bareilly airport authorized for unloading imported aircraft parts for manufacture under Customs Act authority.
Bareilly airport is appointed as a Customs airport for unloading imported aircraft parts, accessories and materials required for aircraft manufacture under clause (a) of section 7 of the Customs Act, 1962 by Notification No. 61 dated 14-03-1981.

Public worship place recognition enables donor tax deduction eligibility under income tax law for designated religious institutions.
The Central Government has notified Mudappliavu Maha Vishnu Temple, Trichur as a place of public worship of renown throughout the State of Kerala for the purposes of the Income tax Act, exercising the statutory power to designate places of worship for tax-related recognition.