Tax exemption notification: Sree Dharma Sastha Utsavam Trust notified under section 10(23C)(v) for a multi year assessment period.
Notifies Sree Dharma Sastha Utsavam Trust as eligible for the statutory tax exemption under the charitable institution provision of the Income tax Act, with the Central Government designating the Trust for the specified multi year assessment period and recording the notification with an administrative reference.

Approval under section 35(1)(ii) recognises a research institution, subject to separate accounts and annual reporting requirements.
Approval under section 35(1)(ii) is granted to Sree Chitra Tirunal Institute for Medical Sciences and Technology as an Institution for scientific research, subject to maintaining separate accounts for research, furnishing annual research returns to the prescribed authority by 30th April, and submitting audited annual accounts and balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30th June.

Research institute approval grants tax recognised status subject to separate research accounts, annual returns and audited reporting.
Approval is granted to the Pulp and Paper Research Institute, Raigada, Orissa as an approved institution under clause (ii) of sub section (1) of section 35, classified as an Association in natural and applied sciences, subject to maintaining separate research accounts, furnishing annual returns of scientific research activities by 30 April each year, and submitting audited annual accounts and balance sheet with copies to the Commissioner of Income-tax by 30 June each year; approval effective from 1 April 1984 to 31 March 1985.

Research institution approval under section 35(1)(ii) requires separate research accounts, annual returns, and audited submissions.
Approval is granted to Lal Chand Agro Research Institute, New Delhi, as an approved institution under section 35(1)(ii) in the category "Association" for natural and applied sciences, subject to maintenance of separate research accounts, annual returns by 30 April, audited accounts and balance-sheet submission by 30 June to the prescribed authority and Commissioner, and prior application to the Central Board of Direct Taxes for extension at least three months before expiry; the approval period is from February 16, 1985, to March 31, 1986.

Research approval under Section 35(1)(iii) conditions tax recognition on separate research accounts, annual returns, audited accounts, and timely renewal.
Approval under Section 35(1)(iii) recognizes the Research and Documentation Centre in Social Welfare and Development, Bombay as an institution for scientific research, subject to maintaining separate research accounts, furnishing prescribed annual returns of research activities, submitting audited annual accounts and balance-sheet to the prescribed authority with copies to the Commissioner, and applying for extension three months before approval expiry.

Approval under section 35(1)(iii) conditions research recognition on separate accounts, annual returns, audited accounts and timely renewal.
Approval under section 35(1)(iii) was granted to Krishnamurti Foundation India for research recognition, conditional on maintaining a separate account for research receipts, furnishing annual returns of scientific research activities by 30 April each year, and submitting audited annual accounts and balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year; renewal applications must be filed at least three months before approval expiry.

Research institution approval granted with requirements for separate research accounts, annual returns, audited accounts and timely renewal application.
Sur Smarak Mandali, Kamla Nagar, Agra is approved as an institution under clause (iii) of sub section (1) of section 35 for natural and applied sciences, subject to maintaining a separate account for scientific research, furnishing annual research returns by 30 April, submitting audited annual accounts and balance sheet to the prescribed authority and the concerned Commissioner by 30 June, and applying three months before approval expiry for extension; the approval is effective from 16 February 1985 to 31 March 1986.

Approval under Section 35(1)(ii) requires institutions to maintain separate research accounts and file annual returns and audited accounts.
Approval under Section 35(1)(ii) recognizes the Vivekananda Institute of Medical Sciences as an institution for research-related tax purposes, subject to maintaining separate research accounts, filing annual research activity returns by 30 April, and submitting audited annual accounts and balance-sheet with copies to the Commissioner by 30 June each year, as required by the prescribed authority.

Income tax exemption removal of commodity committees from the notified exemption list, changing their eligibility under the Act.
Administrative notification removes six central commodity committees from the roster of institutions notified for tax exemption under section 10(2)(xiii), effective December 26, 1984, thereby amending the earlier Notification No. 34 of 23 November 1946; the listed bodies and departmental file reference are provided for administrative implementation.

Notification under Section 80G: Temple declared a place of public worship of renown, confirming formal tax recognition.
The Central Government, under sub section (2)(b) of the Income tax Act, 1961, by Notification No. S.O.3080 dated 18 4 1985, notifies The Arulmigu Arasaleaswarar Temple, Ozundiappattu, Vanur Taluk as a place of public worship of renown throughout the State of Tamil Nadu.

Section 10(23C)(iv) notification recognizes charitable trust status for Sir Hormusji Nowroji Mody and Lady Manekbai Mody Charity Trust.
The Central Government, exercising powers under clause (23C)(iv) of section 10 of the Income tax Act, notifies Sir Hormusji Nowroji Mody (of Hong Kong) and Lady Manekbai Mody Charity Trust for the purposes of that provision for the period corresponding to the assessment year 1984-85 by Notification No. S.O.2866 dated 18 4 1985.

Approval under section 35(1)(ii): research institution status granted subject to accounting, reporting and renewal conditions.
Approval is granted to the Jagdale Scientific Research Foundation, Bangalore, as qualifying under approval under section 35(1)(ii) for the category "Association" in other natural and applied sciences, subject to conditions: maintain separate accounts for research receipts; furnish annual returns of research activities by 30 April; submit audited annual accounts, income and expenditure statements, and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June; and apply for renewal to the tax Board three months before expiry. The approval is effective 7 February 1985 to 31 March 1988.

Approval under section 35(1)(ii) requires separate research accounts, annual returns and audited accounts to maintain tax recognition.
Approval is granted to The Society for the National Institutes of Physical Education and Sports, Patiala, under clause (ii) of sub section (1) of section 35 of the Income tax Act, as an approved institution, subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities by 30 April; submit audited annual accounts and balance sheet to the prescribed authority and copies to the Commissioner by 30 June; and apply for extension to the tax board three months before expiry, with delayed applications liable to rejection.

Tax exemption under section 10(23C)(iv) notified for Jamsetji Tata Trust by Central Government for specified assessment years.
The Central Government, exercising powers under the clause of section 10 relating to charitable organisations, notifies Jamsetji Tata Trust as meeting the conditions for tax exemption under the charitable-exemption provision for the period covering the two specified assessment years.

Institutional approval under income-tax law requires separate research accounts and annual audited returns to the authority.
Approval is conferred on the Asian Centre for Organisation Research and Development as an approved institution for scientific research subject to maintaining separate accounts for research receipts, furnishing annual scientific-activity returns in prescribed forms by the annual deadline, and submitting audited annual accounts, income and expenditure statements, and a balance sheet to the prescribed authority with copies to the concerned tax commissioner.

Approval under section 35(1)(ii) limited; institution must keep separate research accounts and file annual and audited returns.
Approval of Bhartiya Vidya Bhavan, Bombay as an institution for research is restricted until December 31, 1985, and is conditional on maintaining a separate account for research funds, furnishing annual returns of scientific research activities to the prescribed authority by 30 April each year, and submitting audited annual accounts and balance sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year.

Tax exemption recognition under section 10(23C)(v) grants eligibility to a religious institution for specified assessment years.
The Central Government, exercising powers under section 10(23C)(v) of the Income-tax Act, 1961, notifies the Diocese of Calcutta (Church of North India) as eligible under that provision for the assessment years covered by the instrument, thereby designating the religious body for application of the provision's tax exemption mechanism.

Notification recognising mobile creches for tax exemption under income tax law for specified assessment years.
Notification designates Mobile Creches for Working Mothers' Children as recognised under the income tax provision for charitable or specified institutions, invoking the Central Government's authority under the relevant clause of section 10 and applying that recognition for the assessment years 1985-86 to 1987-88.

Tax exemption recognition under section 10(23C)(iv) notifies an NGO for specified assessment years for income tax purposes.
Central Government notifies Peoples Action for Development (India) Maharashtra State Committee under section 10(23C)(iv) of the Income-tax Act, 1961, declaring the organisation eligible for the provision's tax treatment for the assessment years 1985-86 to 1987-88, with the notification reference recorded for administrative purposes.

Approval under Section 35(1)(ii) requires separate research accounts and annual audited reports for institution recognition.
Approval under Section 35(1)(ii) is granted to VMA Oilseeds Research and Development Institute, Bombay for the period 1 January 1985 to 31 December 1985, subject to maintaining separate research accounts, filing annual returns of scientific research by 30 April, submitting audited accounts and balance sheet to the prescribed authority and Commissioner by 30 June, and applying to the Central Board of Direct Taxes for extension at least three months before expiry.