Research institution approval under tax law requires separate research accounts and annual audited returns to tax authorities.
Approval is granted to the National Institute of Immunology, New Delhi as an approved institution under section 35(1)(ii), categorised as an Association in other natural and applied sciences. Conditions require maintenance of a separate account for research receipts, submission of annual returns of research activities to the prescribed authority by 30 April each year, and submission of audited annual accounts and balance sheet to the prescribed authority and the Commissioner by 30 June each year. The approval is effective from 14 September 1983 to 13 September 1986.

Institutional approval for scientific research permits tax-related benefits subject to separate accounts and annual audited reporting.
Approval is granted to the National Labour Law Association, New Delhi, as an Institution for Income-tax purposes for scientific research, conditional on maintaining a separate account for research receipts and furnishing prescribed annual returns of research activities. The institution must also submit audited annual accounts showing income and expenditure and a balance-sheet of assets and liabilities to the prescribed authority, and forward copies to the concerned Commissioner of Income-tax, within the specified annual timelines.

Exemption from section 230 procedural application where an individual's sole Indian income falls within clause eight of section ten.
Central Government specifies under sub section (1) of section 230 that the provision shall not apply to an individual referred to in clause (8) of section 10 whose only source of income in India is as specified in that clause; the notification takes effect on publication in the Official Gazette.

Research project duration specified as three years from 1 January 1981 to 29 February 1984.
Corrigendum amends the earlier notification to specify the research project duration as three years commencing 1 January 1981 and ending 29 February 1984.

Excise exemption for ship repair inputs: duty relief subject to certificate and concessional removal procedures.
Capital goods, components and raw materials cleared for repair of goods under headings 8901, 8902, 8904, 8905 (excluding floating or submersible drilling or production platforms) and 8906 by ship repair units are exempt from central excise duty, provided the manufacturer produces a certificate from the indenting ship repair unit confirming sole use for such repairs and the unit's registration, and the removal follows the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. The notification was subsequently rescinded effective 1 July 2017.

Income-tax procedures amended: appeal filing requirements, representative dress code, and copying fee schedule updated, effective April 1.
Every memorandum of appeal must be in triplicate and accompanied by certified copies of the order appealed against, the Income-tax Officer's order, the grounds before the first appellate authority, and any statement of facts. Additional documentary attachments are mandated according to appeal type (penalty appeals, draft-assessment appeals, specific inspecting officer directions, and reassessment appeals). The amendment also prescribes dress regulations for Members and representatives and revises the copying-fee schedule, including rates for urgent and stenographic copies and advance cash recovery.

Tax exemption under section 10(23C)(iv) recognizes Motilal Memorial Society's notified status for specific assessment years.
Notification confers statutory tax-exempt recognition on Motilal Memorial Society under 10(23C)(iv) of the Income-tax Act, with the Central Government naming the Society and specifying the assessment period to which the notification applies.

Section 80G designation names specific temples as places of public worship of renown, affecting donor tax treatment.
Notification under section 80G formally designates six named temples in Jammu and Kashmir as places of public worship of renown, listing the specific shrines and invoking the Central Government's power under sub-section (2)(b) of section 80G of the Income-tax Act to classify them for recognition under the tax regime.

Appointment of Commissioner of Customs: Gujarat preventive commissioner also authorized to perform preventive functions for Bombay.
Appointment designates the Commissioner of Customs (Preventive), Gujarat to also serve as Commissioner of Customs (Preventive), Bombay, consolidating preventive customs responsibilities and enabling the Gujarat preventive commissioner to perform preventive duties and authorities for the Bombay jurisdiction under statutory powers.

Research approval requires institutions to keep separate research accounts and submit annual returns and audited accounts.
Approval is granted to the Mukund Foundation for Agricultural Research as a research association subject to conditions: maintain separate accounts for research receipts; furnish annual returns of scientific research activities to the prescribed authority by 30th April in prescribed forms; and submit audited annual accounts and a balance sheet to the prescribed authority, with copies to the concerned Commissioner of Income-tax, by 30th June.

Approval restriction under section 35(1)(ii) limits research institution's tax approval to the specified cut-off date.
Approval under section 35(1)(ii) of the Income-tax Act granted to Kothari Scientific & Research Institute, Calcutta by Ministry of Finance Notification No. 56 (F. No. 10/37/66-ITA. II), dated 30-5-1966, is restricted so that the approval shall operate only up to 31-3-1984, thereby limiting the period during which the institute may claim benefits associated with that approval.

Approval under section 35(1)(ii) requires separate research accounts and timely annual audited returns to maintain tax recognition.
Approval of Muscular Dystrophy Society, Bombay as an Institution for research-related income-tax purposes is conditional on maintaining a separate account for research receipts, filing annual returns of scientific research activities by 30th April in prescribed forms, and submitting audited annual accounts, income/expenditure statements and balance-sheet copies to the prescribed authority and the concerned Commissioner by 30th June; the approval is effective for the specified period.

Approval under section 35(1)(ii) restricted, limiting Suri Research Foundation's earlier tax approval validity until 31-10-1984.
Approval under section 35(1)(ii) granted earlier to Suri Research Foundation, New Delhi is restricted by notification S.O.1335 (dated 15-3-1984), limiting the validity of the Ministry of Finance Notification No. 167 (dated 24-12-1969) so that the approval is effective only up to 31-10-1984.

Notification under tax law: temple recognised as a place of public worship, enabling statutory tax recognition for donations.
Notification declares Shri Karumari Thripurasundari Temple, Madras, to be a place of public worship of renown throughout the State of Tamil Nadu, issued by the Central Government under the statutory power to notify places of worship for tax-related recognition; it identifies the temple by name and cites the notification number and date as the formal exercise of that authority.

Scientific research programme approval under section 35(2A) establishes tax related eligibility for a sponsored polyester research project.
Approval is granted for a scientific research programme under sub section (2A) of section 35 of the Income tax Act, 1961, read with rule 6(iv) of the Income tax Rules, 1962: project titled "Polymer Characteristics and Spinning Performance of Polyesters," sponsored by M/s. Swadeshi Polytex Limited, implemented by the Indian Institute of Technology, New Delhi, with commencement January 1984 and completion August 1984. The notification also notes IIT New Delhi's standing approval under section 35(1)(ii).

Research programme approval under section 35(2A) confirms eligibility for tax treatment where sponsor and implementing lab conditions are met.
Approval is recorded of a specific scientific research programme for the purposes of section 35(2A) of the Income-tax Act, 1961, identifying the project title, sponsor, implementing laboratory, commencement and completion dates, and estimated outlay, thereby delimiting authorised research activity and the period for qualifying expenditure. The implementing laboratory's prior recognition under section 10(2)(xiii) of the Income-tax Act, 1922 is noted, and the notification cites its administrative reference for the approval under the Income-tax Rules governing research approvals.

Tax exemption approval for a research association requires separate research accounts and annual audited reporting to authorities.
Approval of Organisation Research Centre, Calcutta as an approved research association is subject to maintaining separate accounts for research receipts, filing annual returns of scientific research activities to the prescribed authority in prescribed forms by the stated deadline, and submitting audited annual accounts and balance-sheet to the prescribed authority by 30th June each year with copies to the concerned Commissioner of Income-tax; approval is effective from 30-12-1983 to 29-12-1984.

Research approval under tax provision enables recognised sponsored projects and approved institutional eligibility for tax recognition.
Approval is granted for a scientific research programme under the tax provision for research expenditure, identifying the project on Rhizobium strains, the private sponsor, and the implementing university laboratory with specified commencement and completion dates and an estimated outlay, to establish eligibility for tax recognition. Meerut University is recorded as an approved research institution under the statutory institutional-approval framework, confirming that research expenditure routed through the university laboratory meets regulatory eligibility requirements.

Scientific research programme approval under section 35 grants tax recognition to a specified project for the stated research period.
Approval is granted for the scientific research programme "Development of know-how for making water soluble hydroxy ethyl Cellulose," sponsored by M/s. Shriram Rayons and to be implemented by Shriram Institute for Industrial Research, Delhi, for the period commencing 1-11-1983 and completing 30-6-1984 with an estimated outlay; the implementing laboratory is recorded as previously recognised under the Income-tax Act for research approvals.

Tax exemption under section 10(23C)(iv) notified for Skills for Progress Bangalore for specified assessment years.
Central Government notification recognizes Skills for Progress, Bangalore as eligible under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, and confines that recognition to the assessment years 1982 83 through 1984 85, with an official file reference noted for administrative record.