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Approved Institution Bhagwan Mahavir Memorial Trust, Hyderabad u/s 35(1)(ii)
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Research association approval confers tax recognition subject to separate research accounts and annual audited returns.
Approval is granted to Bhagwan Mahavir Memorial Trust, Hyderabad as a Scientific Research Association under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, subject to conditions: maintain a separate account for medical research receipts; furnish annual returns of research activities to the Council by 31st May in prescribed form; and furnish an annual audited statement of accounts to the Council by 31st May and send a copy to the Income-tax Commissioner. The approval is effective for two years from 3rd March, 1982.
Approved Institution The Kamayani Udyog Kendra Society, Pune u/s 35(1)(ii)
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Scientific research association status granted; must maintain separate research accounts and file annual returns and audited accounts.
The Kamayani Udyog Kendra Society, Pune is approved as a Scientific Research Association in medical research, subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the Council in the prescribed form by 31st May each year, and supplying the annual audited statement of accounts to the Council by 31st May while also sending a copy to the concerned Income-tax Commissioner; the approval is effective for a two-year period from the stated commencement date.
Approved Institution The Research Society of the Bombay College of Pharmacy, Bombay u/s 35(1)(ii)
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Scientific Research Association approval subject to separate accounts and annual audited returns to Council and tax commissioner.
Approval is granted to The Research Society of the Bombay College of Pharmacy as a Scientific Research Association in medical research, subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the Indian Council of Medical Research by 31st May in the prescribed form, and providing a copy of the annual audited statement of accounts to the Council by 31st May with an additional copy to the concerned Income-tax Commissioner; approval effective from 28th January, 1982 to 27th January, 1984.
Approved Institution Amala Cancer Hospital Society, Amalanagar, Trichur, Kerala u/s 35(1)(ii)
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Recognition as scientific research association grants tax-related status subject to separate research accounts and annual reporting.
Approval recognises Amala Cancer Hospital Society as a scientific research association for medical research under the Income-tax Act, conditional on maintaining a separate account for research receipts, furnishing annual returns of scientific research activity in a prescribed form, and filing an annual audited statement of accounts with the prescribed authority and the concerned tax commissioner. The approval is granted for a specified two-year period and requires compliance with the listed administrative and reporting obligations to maintain the categorisation.
Approved Institution The Statistics Society of India, Bombay u/s 35(1)(ii)
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Approval under section 35(1)(ii): Scientific Research Association status granted with conditions on accounts, returns and audits.
Approval as a Scientific Research Association under section 35(1)(ii) is granted subject to maintaining a separate account for medical research receipts, furnishing annual returns of scientific research activities to the prescribed authority by 31st May in the prescribed form, and providing an annual audited statement of accounts to the authority by 31st May with a copy to the concerned Income-tax Commissioner.
Social Security Certificates Rules, 1982
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Social Security Certificates: ten-year small-savings bonds with purchase eligibility, Rs.5,000 holding limit, pledge and nomination rules.
Social Security Certificates are ten-year instruments issued in Rs. 500 and Rs. 1000 denominations, purchasable by persons aged 18-45 subject to health, identity and insurance-history declarations and a maximum aggregate holding of Rs. 5,000. Certificates are issued on payment (or on encashment of payment instruments), may be pledged to prescribed public or financial institutions with endorsements, and duplicates may be issued on loss subject to indemnity or guarantee. Interest accrues annually and is aggregated for maturity value; premature encashment is permitted after three years at a discount, and nominee or heir entitlements and nomination procedures are prescribed.
Notifies Sri Thirukameswar Temple, Villianur, Pondicherry State u/s 80G
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Designation of Place of Public Worship confirms donation deduction eligibility under income tax provision.
The Central Government notifies Sri Thirukameswar Temple, Villianur, Pondicherry, as a place of public worship of renown throughout the State for income-tax purposes, recording its status by administrative notification and thereby enabling the statutory tax treatment for donations permitted under the applicable income-tax provision.
Approved Institution Jagdale Scientific Research Foundation, Bangalore u/s 35(1)(ii)
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Scientific research approval requires separate accounts, annual returns, and timely submission of annual accounts to tax authorities.
Jagdale Scientific Research Foundation, Bangalore is approved under the Income-tax Act framework as an "Association" for research in other natural and applied sciences, conditional on maintaining a separate account for research receipts outside specified fields. The foundation must file annual returns of research activities to the prescribed authority by 30th April and submit annual accounts, including income, expenditure and a balance-sheet, to the Income-tax Commissioner by 30th June. The approval is effective from 7th February, 1982 to 6th February, 1985.
Notifies Pirojshah Godrej Foundation u/s 10(23C)(iv)
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Notification under section 10(23C)(iv) under Income-tax Act designates Pirojshah Godrej Foundation for specified assessment years period.
Central Government notifies Pirojshah Godrej Foundation under section 10(23C)(iv) of the Income-tax Act, 1961, identifying the foundation as a notified institution for the purposes of that provision and limiting the notification's operative effect to the assessment years specified in the instrument.
Notifies The Bombay St. Xavier's Society u/s 10(23C)(v)
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Section 10(23C)(v) notification: Bombay St. Xavier's Society recognised for tax-exempt status for specified assessment years.
The Central Government, invoking clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies The Bombay St. Xavier's Society for the purposes of that provision for the assessment years 1976 77 to 1981 82 by S.O. 1520 dated 11 3 1982.
Notifies Arulmigu Subramania Swamy Thirukkoil (MaruthamalaiTemple), Coimbatore u/s 10(23C)(v)
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Notification under section 10(23C): Arulmigu Subramania Swamy Thirukkoil notified for specified assessment years for income-tax treatment.
Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Arulmigu Subramania Swamy Thirukkoil (Maruthamalai Temple), Coimbatore, for the purposes of that provision for the period covered by the assessment years 1972 73 to 1980 81, by notification S.O.1416 dated 11 3 1982.
Notifies Sri Venkatachalapathi Anna Chattiram Trust, Kapisthalam u/s 10(23C)(v)
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Section 10(23C)(v) recognition: Trust notified, qualifying for the provision's tax status for specified assessment years.
Notification under Section 10(23C)(v) of the Income-tax Act notifies Sri Venkatachalapathi Anna Chattiram Trust, Kapisthalam, for the purposes of that section; the Central Government issues the notification under the powers conferred by clause (v) of sub section (23C) of section 10, applying the recognition to the assessment years 1982-83 to 1984-85.
Notifies Sitaram Bhander u/s 10(23C)(v)
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Notification under section 10(23C)(v) recognizes charitable status of Sitaram Bhander for specified assessment years.
Notification under section 10(23C)(v) notifies Sitaram Bhander for the purposes of that provision, the Central Government exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, applying the notification for the assessment years 1978 79 to 1981 82.
Scientific research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961
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Research approval under section 35(2A) requires separate project accounts and annual audited returns for tax recognition.
Approval is granted for a sponsored scientific research programme for the purposes of section 35(2A) of the Income-tax Act, 1961, implemented at The Poona Medical Foundation with a five and a half year duration and stated estimated cost. The approval is conditional on maintaining separate project accounts, furnishing annual returns of the project to the Council by 31 May in prescribed forms, and submitting the annual audited statement of account to the Council by 31 May while also sending a copy to the concerned Income-tax Commissioner.
Notifies Hajrat Pirmohmed Shah Darga Sharif Trust u/s 10(23C)(v)
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Tax exemption notification: Hajrat Pirmohmed Shah Darga Sharif Trust recognised under income-tax provision for specified assessment years.
The Central Government notifies Hajrat Pirmohmed Shah Darga Sharif Trust as eligible for income-tax exemption under the provision for charitable and similar institutions, recording the trust's recognition and establishing its notified trust status for the specified assessment years.
Notifies Diocese of Thanjavur Society u/s 10(23C)(v)
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Notification under Section 10(23C)(v): charitable institution recognition affirms tax-exempt status for Diocese of Thanjavur Society
The Central Government, exercising its power under the income-tax statute, notifies the Diocese of Thanjavur Society as a charitable institution for tax purposes and specifies the period of assessment-year coverage during which that recognition applies.
Notifies Shree Sammed Shikherjee Thirth, Parasnath u/s 10(23C)(v)
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Notification of charitable institution under section 10(23C)(v) recognizing tax exemption for specified assessment years period.
The Central Government, in exercise of powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Shree Sammed Shikherjee Thirth, Parasnath as recognised for the purposes of that provision for the period covering assessment years 1975 76 to 1980 81, specifying the temporal scope of its recognition under the income tax provision.
Notifies Milagres Church, Mangalore u/s 10(23C)(iv)
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Section 10 recognition: Milagres Church notified for tax exemption under sub section 23C authority; formal notification issued.
Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, notified Milagres Church, Mangalore, for the purposes of that provision and specified coverage for the assessment years 1971 72 through 1981 82.
Approved Institution Visva Bharati, Santiniketan u/s 35(1)(ii)
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Approval under section 35(1)(ii) confirms an institution's eligibility for research-related tax recognition during the notified period.
Approval under section 35(1)(ii) designates Visva Bharati, Santiniketan as an approved institution for purposes of research-related tax provisions, the prescribed authority having granted approval; the notification notes that this approval is effective for the two-year period from 1-4-1981 to 31-3-1983 and provides the notification identification.
Supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 2/82-Central Excises and 3/82-Central Excises, dated the 1st January, 1982
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Excise exemption for non-powered match manufacture limited by production caps and conditional packing rules.
Exemption from excise duty is granted for matches manufactured without the aid of power, applicable to first clearances for home consumption from a factory within prescribed annual and monthly production caps and subject to prior-year clearance limits. The exempt amount is adjusted upward when bamboo is used for splints or veneers, and matches with bamboo splints packed in forty-count boxes attract a reduced rate relative to fifty-count packing. The exemption excludes boxes with outer or inner slides of card board. An explanatory list specifies mechanical processes that are not deemed to be carried on with the aid of power.

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