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Notifies Bombay Salesian Society u/s 10(23C)(v)
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Notification under section 10(23C)(v) confirms tax-exempt status of Bombay Salesian Society for specified assessment years.
Notification under section 10(23C)(v) designates Bombay Salesian Society as eligible for income-tax exemption for the specified assessment-year period, issued by the Central Government by S.O.1410 dated 22-2-1982 to record the Society's recognition for that period as an administrative declaration limited to the expressly mentioned years.
Notifies the Special Deposit Scheme, 1981
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Special Deposit Scheme notified to secure tax exemption under specified provision of income-tax law; applicability clarified for government scheme.
Notification brings the Special Deposit Scheme, 1981 into the ambit of clause (15)(iia) of the income tax provision, stating that the scheme introduced on 4 February 1981 is notified under the statutory power conferred by that sub-clause and is to be treated for qualifying and fiscal consequences under the specified tax provision.
Approved Institution Maharashtra Rajya Draksha Bagatidar Sangh, Pune u/s 35(1)(ii)
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Approval under section 35(1)(ii): tax recognition granted to Maharashtra Rajya Draksha Bagatidar Sangh for a two-year period.
Approval is recorded for Maharashtra Rajya Draksha Bagatidar Sangh, Pune, by the prescribed authority for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, with effect from 1 April 1981 for a period of two years as notified in S.O.2468.
Approved Institution The Eye Research Centre, Madras u/s 35(1)(ii)
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Research association approval granted; tax benefits conditioned on maintaining separate research accounts and filing annual audited returns.
Approval of The Eye Research Centre, Madras as a Scientific Research Association under section 35(1)(ii) is subject to maintaining separate accounts for medical research, filing annual scientific-activity returns and submitting annual audited accounts to the prescribed authority by 31st May each year, with a copy to the concerned Income-tax Commissioner; approval effective for the specified two-year period.
Approved Institution The Rural University Foundation, Ahmedabad u/s 35(1)(iii)
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Tax exemption for research funding requires exclusive use for social science research, separate accounts, and annual audited reports.
Approval under the Income-tax Act was granted to The Rural University Foundation, Ahmedabad, subject to conditions: funds collected under the exemption must be utilised exclusively for promotion of research in social sciences; the Foundation must maintain separate accounts for those funds; and it must provide the prescribed council with an annual report and audited statement of accounts showing funds collected and their utilisation. The approval, granted by the prescribed authority, is effective from issuance and valid for three years.
Income-tax (Appellate Tribunal) Amendment Rules, 1982
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Income tax tribunal proceedings open to public with statutory exceptions; bench may mark orders for publication.
Proceedings before the Income tax Appellate Tribunal are generally open to the public, subject to statutory exceptions and government notification, but the Tribunal may direct closure of particular hearings at its discretion. The amendment also permits the Bench members, or in their absence the Vice President or President, to mark an order as fit for publication; the rules come into force immediately.
Notifies Rajasthan State Citizens Council Fund u/s 10(23C)(iv)
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Income tax exemption under section 10(23C)(iv): Rajasthan State Citizens Council Fund notified as eligible for tax relief for specified assessment years.
The Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies the Rajasthan State Citizens Council Fund as eligible under that provision and fixes the temporal scope of that recognition for the assessment years specified in the notification, thereby bringing the Fund within the tax exemption framework of the cited clause.
Notifies Bengal Service Society u/s 10(23C)(iv)
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Exemption under section 10(23C)(iv) notified for Bengal Service Society for the stated assessment-year period.
The Central Government notifies Bengal Service Society as eligible for tax exemption under section 10(23C)(iv), specifying that the recognition applies for the consecutive assessment years identified in the notification and thereby bringing the Society within the statute's exemption framework for that period.
Notifies Society of the Sisters of the Divine Saviour u/s 10(23C)(v)
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Tax exemption notification under section 10(23C)(v) recognizing a religious society for specified assessment years retroactively.
The Central Government, invoking the power under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies the Society of the Sisters of the Divine Saviour as eligible for exemption under that provision for the assessment years expressly covered, thereby providing period-specific recognition under the statutory exemption mechanism.
Notifies Student Christian Movement of India Trust Association, Bangalore u/s 10(23C)(v)
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Section 10(23C)(v) notification grants tax-exempt recognition to Student Christian Movement for specified assessment years by Central Government.
The Central Government, under section 10(23C)(v) of the Income-tax Act, notified Student Christian Movement of India Trust Association, Bangalore by S.O.1163 dated 19-2-1982, conferring the provision's tax-exempt recognition for the assessment years 1977-78 to 1979-80.
Approved Institution The Narendra Seva Trust, Calcutta u/s 35(1)(ii)
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Scientific research association approval enables tax treatment for medical research subject to separate accounts, annual returns, and audited accounts compliance.
The Narendra Seva Trust, Calcutta, is approved as a scientific research association for income-tax purposes, subject to maintaining a separate account for medical research funds, furnishing annual returns of scientific research activities to the prescribed authority by 31st May in the prescribed form, and submitting the annual audited statement of accounts to the authority by 31st May while also sending a copy to the concerned Income-tax Commissioner; the approval is effective for a specified limited period.
Approved Institution Ustad Hafiz Ali Khan Memorial Society, New Delhi u/s 35(1)(iii)
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Research funding exemption approved, subject to exclusive use for social science research and strict accounting, reporting, and permitted investments.
Approval is granted to Ustad Hafiz Ali Khan Memorial Society, New Delhi, under the research funding exemption, subject to conditions that funds be used exclusively for social science research, kept in separate accounts, reported annually with audited statements showing collection and utilization, and that unutilized donations be invested only in prescribed instruments such as government savings instruments, scheduled bank deposits, unit trusts, public sector company deposits, post office deposits and government company investments; approval is effective from notification and valid for three years.
Notifies the Trustees of the Stock Exchange Foundation u/s 10(23C)(iv)
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Section 10 exemption: Trustees of Stock Exchange Foundation notified for specified past assessment years under Income Tax Act.
The Central Government notifies the Trustees of the Stock Exchange Foundation as eligible for tax exemption under the Income Tax Act provision for notified charitable or educational institutions, acknowledging their entitlement to the statutory concession for the specified assessment-year period covered by the notification.
Notifies The Stock Exchange, Bombay u/s 10(23C)(iv)
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Notification under section 10(23C)(iv): Stock Exchange, Bombay notified as covered for specified assessment years.
The Central Government, invoking section 10(23C)(iv) of the Income tax Act, 1961, notifies The Stock Exchange, Bombay as covered by that clause for the assessment years 1979 80 to 1981 82, identifying the Exchange as within the statutory category for that period and recording the official reference.
Notifies Sri Guru Singh Sabha (Regd.), Bombay u/s 10(23C)(v)
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Notification under section 10(23C)(v) recognizes Sri Guru Singh Sabha's charitable tax-exempt status for specified assessment years.
Central Government notifies Sri Guru Singh Sabha (Regd.), Bombay under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, recognizing the institution for purposes of that exemption for the assessment years 1979-80 to 1981-82.
Notifies Sri Thirupuraikkal Bhagavathy Temple, Vadakkanthara u/s 10(23C)(v)
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Tax exemption notification for temple recognized under income tax provision, covering specified assessment years and eligibility period.
Notification designates Sri Thirupuraikkal Bhagavathy Temple, Vadakkanthara, as entitled to the tax-exempt status contemplated by section 10(23C)(v) of the Income-tax Act. The Central Government formally recognizes the temple for the purpose of that provision and specifies the assessment years covered by the notification.
Notifies Khelaghar Shishu Nivas O Shiksha Kendra u/s 10(23C)(iv)
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Exemption notification under section 10(23C)(iv) confirms charitable institution status for specified assessment years and tax treatment.
The Central Government notifies Khelaghar Shishu Nivas O Shiksha Kendra as an institution eligible under the income-tax provision for tax-exempt treatment and specifies the assessment years covered by that notification.
Notifies the Gurudwaras mentioned below u/s 10(23C)(v)
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Income tax exemption under section 10(23C)(v) notified Gurudwaras for a specified assessment period by Central Government.
Central Government, invoking the clause of sub section (23C) of section 10 of the Income tax Act, 1961, notifies eleven specified Gurudwaras as qualifying for the tax exclusion under that provision for the period stated in the notification, thereby extending the provision's tax exemption to the named institutions for that specified assessment period.
Notifies Association for Hindu Dharma (Regd.) u/s 10(23C)(iv)
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Tax exemption under section 10(23C)(iv): Association for Hindu Dharma notified as eligible for specified assessment years.
Central Government notification S.O.941 dated 12-2-1982 notifies Association for Hindu Dharma (Regd.) under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act as eligible for the specified tax exemption for the assessment years 1979-80 through 1982-83.
Notifies Srirangam Srimad Andavan Periashraman, Srirangam u/s 10(23C)(v)
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Tax exemption notification under section 10(23C)(v) designates a religious institution as notified for specified assessment years.
The Central Government notifies Srirangam Srimad Andavan Periashraman, Srirangam, under section 10(23C)(v) of the Income-tax Act, 1961, designating the institution as a notified entity for tax-exempt status and applying that designation for the assessment years 1982-83 to 1984-85.

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