Tax exemption under section 10(23C)(v) notified for Shri Bala Murugan Devasthanam Trust, Ahmedabad in central government notification.
Notification under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies Shri Bala Murugan Devasthanam Trust, Ahmedabad as qualifying for the tax concession under that provision and specifies that the notification applies to the trust for the stated assessment-year period.

Income-tax notification granting section 10(23C)(iv) recognition to The Theosophical Society for specified assessment years by Central Government
Central Government notification under clause (iv) of sub section (23C) of section 10 of the Income tax Act notifies The Theosophical Society, Adyar, Madras, as recognized for the purposes of section 10(23C)(iv), such recognition applying for the assessment years 1985 86 and 1986 87 as per Notification No. S.O.1356.

Approval under section 10(23C)(iv) grants tax-exempt recognition to Bharat Seva Sansthan for specified assessment years.
The Central Government, exercising powers under section 10(23C)(iv) of the Income-tax Act, notifies Bharat Seva Sansthan, Lucknow, as recognised for the purposes of that provision for the assessment years 1985-86 to 1987-88, thereby placing the institution within the statutory tax-exemption framework for the stated period.

Charitable deduction eligibility: notification recognises Pattupurackal Bhagavathi Temple as a public place of worship for 80G benefits.
Central Government notification S.O.1557 dated 11-4-1984, issued under sub section (2)(b) of section 80G of the Income tax Act, 1961, notifies Pattupurackal Bhagavathi Temple, Ernakulam, to be a place of public worship of renown throughout the State of Kerala, thereby recognising it for the statutory tax classification under section 80G.

Research institution approval under section 35(1)(ii) requires separate research accounts, annual returns and audited account submissions.
Approval is granted to Escort Heart Institute and Research Centre, New Delhi, as an association for research-deduction purposes subject to conditions: maintain a separate account for scientific research; furnish annual returns of scientific research activities to the prescribed authority by 30 April each year; submit audited annual accounts (income, expenditure, assets and liabilities) to the prescribed authority and provide copies to the concerned Commissioner of Income-tax by 30 June each year. The approval is effective from 19 June 1983 to 31 March 1985.

Scientific research programme approval enables tax deduction eligibility under section 35 of the Income-tax Act.
Approval under section 35(2A) of the Income-tax Act was notified for a sponsored research project on qualification of hydraulic components for seismic application, sponsored by M/s. Vickers Sperry of India Ltd., implemented by Indian Institute of Technology, Madras, with proposed dates from September to December 1983 and an estimated outlay noted; IIT Madras is also approved under section 35(1)(ii) and eligible to undertake sponsored research projects.

Tax exemption notification under section 10(23C)(v) designates an institution as notified for specified assessment years.
The Central Government notifies Tirumala Tirupati Devasthanam, Tirupati under section 10(23C)(v) of the Income-tax Act by S.O.1978 dated 6-4-1984, declaring the institution covered by that provision for the assessment years 1985-86 and 1986-87.

Approval under section 35(1)(ii) grants research association status subject to separate accounting, annual returns, and audited accounts.
Approval under section 35(1)(ii) recognises the Maharashtra Association for the Cultivation of Science, Pune as an association for research purposes, subject to conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities by 30 April in prescribed forms; and submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority by 30 June with copies to the concerned Commissioner of Income-tax. The approval is effective from 6 March 1984 to 5 March 1987.

Scientific research programme approval under section 35(2A) enables recognition of sponsored research expenditure for a drug synthesis project.
Approval under sub-section (2A) of section 35 of the Income-tax Act is recorded for a scientific research programme to develop new methods for synthesis of receptor drugs, sponsored by a chemical and pharmaceutical company and implemented by a national laboratory, with specified commencement and completion dates, an estimated outlay, and a stated present validity period; the implementing laboratory is noted as previously approved under earlier income-tax provisions.

Approval under section 35(1)(ii): institute recognised for scientific research, subject to separate accounts, annual returns and audited accounts.
Approval is granted to C. C. Shroff Research Institute, Bombay as an approved institution under clause (ii) of sub-section (1) of section 35, categorised as an Association for natural and applied sciences, subject to conditions: maintain a separate account for research receipts; furnish annual research returns to the prescribed authority by 30 April; and submit audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to the Commissioner of Income-tax. The approval is effective from 13-10-1983 to 12-10-1985.

Approval under section 35CCB confirms institutional recognition for conservation programmes subject to reporting and audit conditions.
Approval is granted to Tata Chemicals Society for Rural Development, Mithapur, for specified conservation programmes, effective three years from 1 January 1984, subject to conditions: maintain a separate donations account; submit annual programme progress reports to the prescribed authority by 30 June; provide audited annual accounts and balance sheet to the prescribed authority and the Commissioner of Income-tax by 30 June; and remain subject to withdrawal by the prescribed authority for continued satisfaction.

Research programme approval under income tax law; sponsored scientific project and implementing institution officially approved with specified validity period.
Approval under the income tax research framework is recorded for the project titled Control of Root Rot Diseases of Vegetable Brinjal with Plant Oils, sponsored by M/s. Hindustan Lever Ltd. and implemented by Bidhan Chandra Krishi Viswa Vidyalaya, Department of Plant Pathology. The notification specifies commencement and completion dates, estimated outlay, confirms the implementing institution's eligibility to undertake sponsored projects under the tax law, and states the approval's period of validity.

Research programme approval under section 35(2A) allows notified R&D projects to qualify for tax provisions.
Approval under section 35(2A) of the Income-tax Act, 1961 is given to the project "Development of Technology for the manufacture of Jaggery out of Sweet Sorghum," sponsored by M/s. Kirloskar Brothers Ltd., implemented by Nimbkar Agricultural Research Institute, Phaltan, running from 1-8-1982 to 31-7-1984 with an estimated outlay, and the implementing institute is separately recorded as approved under section 35(1)(ii).

Approval under section 35(2A): sponsored cattle immunisation research approved with named implementer, duration, and outlay.
Approval under section 35(2A) of the Income-tax Act, 1961 read with rule 6(iv) of the Income-tax Rules, 1962 is notified for the project Studies on Immunisation of Cattle against Common Ixodid Tick, Boohilus microplus, sponsored by M/s. Hindustan Lever Ltd., to be implemented by Bihar Veterinary College, Rajendra Agricultural University, Patna, with specified commencement and completion dates and an estimated outlay; Bihar Veterinary College is confirmed eligible to take up sponsored projects as an approved institution.

Section 10(23C)(iv) notification recognises a charitable trust's status for specified assessment years under the Income tax Act.
The Central Government, by Notification No. S.O.1355 dated 2 4 1984, notifies Padmabhushan Dr. M. C. Modi Public Trust, Rajajinagar, Bangalore, under the exercise of powers vested by clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, recognising the trust for the purposes of that provision for the period covering the assessment years 1982 83 to 1984 85.

Charitable institution notification: Father Muller's granted tax exemption under section 10(23C)(iv) for specified assessment years.
Notification confers charitable institution status on Father Muller's Charitable Institutions, Mangalore, under clause (iv) of sub section (23C) of section 10 of the Income tax Act. The Central Government, invoking its statutory power, notifies the institution for the period covered by the assessment years 1981 82 to 1984 85 and records the official notification number.

Tax exemption notification for The Music Academy, Madras under section 10(23C)(iv) applies for specified assessment years.
The Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies The Music Academy, Madras for the purposes of that provision, specifying recognition for the assessment years 1982 83 through 1985 86 and thereby fixing the temporal scope of its statutory tax recognition.

Scientific research programme approval under section 35(2A) confers recognised sponsored-project eligibility and specifies implementing lab and term.
Approval is notified under section 35(2A) of the Income-tax Act, read with rule 6, for the project 'Synthesis of Cytoplasmic Hybrids of Brassica Species' sponsored by M/s Hindustan Lever Ltd., implemented by Bose Institute, Calcutta, with commencement 1 February 1984, completion 31 January 1987, and an estimated outlay; Bose Institute is recorded as approved under section 35(1)(ii) and eligible to undertake sponsored projects, with the approval valid up to 29 February 1984.

Approval under section 35: Birla Academy must keep separate research accounts and file annual audited returns.
Notification approves Birla Academy, New Delhi, as an approved institution for income-tax research purposes under the "Association" category, effective for a limited period. Conditions require the Academy to maintain a separate account for research receipts, file annual returns of scientific research activities by 30 April each year, and submit audited annual accounts and balance sheet with copies to the prescribed authority and the Commissioner of Income-tax by 30 June each year.

Approval under section 35(1)(ii): institution granted research association status with reporting, accounting, and audited-account obligations.
Approval under section 35(1)(ii) granted to All India Institute of Physical Medicine and Rehabilitation Society for Promotion of Medical Research, Bombay, as an Association for scientific research, subject to maintaining a separate account for research receipts, furnishing annual returns of research activities to the prescribed authority by 30 April each year, and submitting audited annual accounts including income and expenditure and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June each year; approval effective for a three-year period from 20 December 1983 to 19 December 1986.