Notification under 10(23C)(v) recognizing Catholic Church Jhagadia for income-tax exemption over specified assessment years.
Central Government notification records administrative recognition of Catholic Church, Jhagadia under the income-tax exemption head 10(23C)(v), limited to the assessment years 1979-80 through 1982-83 and issued by S.O.1720 dated 12-3-1983 for tax purposes.

Section 10(23C)(v) notification: Jiv Prakash Vidyapeeth recognised under the Income tax Act for specified assessment years.
Central Government notifies Jiv Prakash Vidyapeeth under Section 10(23C)(v) of the Income tax Act, recognizing the institution for tax-exemption purposes for the assessment years 1980 81 to 1982 83, pursuant to the powers conferred by clause (v) of sub section (23C) of section 10.

Research institution approval under section 35(1)(ii) conditions tax-related recognition on separate research accounts and annual filings.
Approval of Ramakrishna Mission Vivekananda College, Madras as an approved research association under section 35(1)(ii) is notified, subject to maintaining a separate account for scientific research receipts; furnishing annual returns of scientific research activities to the prescribed authority by 30th April each year; and submitting audited annual accounts, income and expenditure statements and a balance-sheet to the prescribed authority by 30th June each year, with copies to the concerned Commissioner of Income-tax.

Approval under section 35(1)(ii) recognises a research association subject to separate accounts and annual audited returns.
Approval under section 35(1)(ii) recognises Organon Research Centre, Calcutta as an approved research association in natural and applied sciences, conditional on maintaining a separate research account, furnishing annual research activity returns by 30 April each year, and submitting audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to the concerned Commissioner of Income-tax.

Tax exemption under section 10(23C)(iv) notified for Kasturba Health Society, defining its assessment-year recognition.
The Central Government notifies Kasturba Health Society as eligible under section 10(23C)(iv) of the Income-tax Act for the specified assessment years, establishing the temporal scope of its tax-exempt recognition by administrative notification.

Exemption notification under section 10(23C)(iv) grants tax-exempt status to Bhai Vir Singh Sahitya Sadan for two assessment years.
Notification designates Bhai Vir Singh Sahitya Sadan, New Delhi, as eligible for income-tax exemption under section 10(23C)(iv) by exercise of the Central Government's powers, covering the assessment years 1983-84 and 1984-85 as S.O.2662 dated 2-3-1983.

Tax exemption under section 10(23C)(v) recognizes charitable status for the Sisters of Charity for specified assessment years.
The Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies The Sisters of Charity of Sts. Bartholomea and Vincenza Education Society, Secunderabad Province, for the purposes of that provision for the assessment years 1980 81 to 1982 83, thereby designating the Society under the exemption provision for the specified period.

Amendment to notification under Explanation to Section 72A updates designation of Member (Revenue and Audit) in tax board.
Pursuant to clause (b) of the Explanation to section 72A of the Income tax Act, the Central Government substitutes item 5 of notification No. S.O. 710(E) (11 October 1977) with the designation: Member (Revenue and Audit), Central Board of Direct Taxes, ex officio Additional Secretary, Department of Revenue, Ministry of Finance, Government of India, by notification No. 0154(E) dated 2 March 1983.

Baggage duty exemption: excess baggage taxed at specified ad valorem rates with listed exclusions.
Exemption applies to articles under the First Schedule imported as baggage by passengers or crew, with duty chargeable only on value exceeding the duty free allowance at specified ad valorem rates: a lower rate on the initial tranche of excess and a higher rate on the balance. Explanations limit calculation to excess not used for other baggage and restrict the lower tranche to one article. Exclusions include motorcycles, firearms, excess tobacco and higher valued textile fabrics.

Specification of National Savings Certificates as eligible securities under section 80C, operative from April 1983.
The Central Government specifies National Savings Certificates (VI Issue) and National Savings Certificate (VII Issue) as securities for the purposes of clause (h) of section 80C of the Income-tax Act, 1961, by notification; the specification is declared operative from 2 April 1983.

Research programme approval under section 35(2A) confirms project eligibility for tax deductible research expenditures during the stated period.
Approval under sub section (2A) of section 35 notifies that the research project "A study of Deflagration Characteristics of Explosives" is approved for the specified period, naming the sponsor, implementing laboratory (Central Mining Research Station, Dhanbad), commencement and completion months, and the estimated outlay; the implementing laboratory is recorded as a unit of the national research council and recognized under earlier income tax law provisions.

Research programme approval under section 35(2A): guar-breeding project approved with specified sponsor, institution and project duration.
Approval is granted for a scientific research programme under section 35(2A) of the Income-tax Act, 1961, for a guar-breeding project sponsored by Hindustan Gum Chemicals Ltd., executed at the University of Udaipur; the notification specifies project duration and estimated cost and applies rule-based compliance under the Income-tax Rules, 1962. The University of Udaipur is separately recorded as an approved research institution for purposes of section 35(1)(ii).

Tax notification: Special Deposit Scheme recognised under section 10(15)(iia), enabling specified tax exemption for notified deposits.
The Central Government notifies the Special Deposit Scheme, 1981, as qualifying under section 10(15)(iia) of the Income-tax Act, thereby designating deposits under that Scheme for the specified tax exemption and recording executive recognition of the Scheme for the purposes of the statutory exemption provision.

Exemption from foreign travel tax for summit delegates covering return international journeys after the meeting, within a specified temporal window.
The Central Government, under section 36 of the Finance Act, 1979, exempts Heads of delegations, spouses, delegates (including officials) and foreign media representatives attending the Non Aligned Summit in New Delhi from the foreign travel tax leviable under sub section (1) of section 35, in respect of their international journey out of India at the close of the meeting held from 7 March to 11 March 1983; the notification remains in force up to and inclusive of 14 March 1983.

Income-tax jurisdiction over continental shelf and exclusive economic zone limited to income from mineral oil activities.
The Income-tax Act is extended to India's continental shelf and exclusive economic zone only in respect of income from prospecting for, extraction or production of mineral oils; the provision of services or facilities or supply of ships, aircraft, machinery or plant in connection with those activities; and the rendering of services as an employee of persons engaged in those service or supply activities. "Mineral oil" includes petroleum and natural gas.

Tax exemption notification under section 10(23C)(iv): Indian Parliamentary Group recognised for the relevant assessment year.
The Central Government notifies the Indian Parliamentary Group under clause (iv) of sub-section (23C) of section 10, recognising the Group for the specified assessment year by S.O.2661 dated 18-2-1983, thereby placing it within the exemption category provided by that provision for tax administration purposes during that year.

Institutional approval for research triggers mandatory separate accounts and annual audited reporting to prescribed authority and tax commissioner.
Approval of the National Institute of Urban Affairs as an Institution under section 35(1) is notified subject to conditions: maintain separate accounts for research receipts; furnish annual returns of scientific research activities to the prescribed authority by 30 April each year; and submit audited annual accounts showing income, expenditure, assets and liabilities to the prescribed authority by 30 June each year with copies to the concerned Commissioner of Income-tax. Approval effective for a three-year period.

Approval under section 35(1)(ii) grants institutional research status subject to separate accounts, annual returns, and audited filings.
Approval under section 35(1)(ii) recognizes Anna Institute of Management, Madras, as an institution for research-related tax purposes, effective for a specified period, subject to conditions requiring maintenance of a separate account for research receipts, annual returns of scientific research activities to the prescribed authority by 30th April each year, and submission by 30th June each year of audited annual accounts and balance-sheet with copies to the concerned Commissioner of Income-tax.