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Corrigendum to Notification No. 5412 (F. No. 203/35/83-ITA, II), dated 28-9-1983
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Deletion of qualifying phrase narrows the scope of the original notification by removing specified subject-matter language.
Deletion of the words "in the area of other natural and applied sciences" from Ministry of Finance Notification No. 5412 (F. No. 203/35/83-ITA, II), dated 28-9-1983, is effected by Corrigendum Notification No. 1746 dated 10-02-1984, removing that qualifying language from the original notification.
Approved Institution Maharogi Sewa Sumiti, Warora u/s 35(1)(ii)
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Approval under section 35(1)(ii) grants institutional research recognition subject to separate accounts and annual audited filings.
Approval is granted to Maharogi Sewa Sumiti, Warora, as an institution for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act in the area of other natural and applied sciences, subject to conditions: maintain a separate account for research sums; furnish annual returns of scientific research activities to the prescribed authority by 30 April each year in prescribed forms; and submit audited annual accounts, income and expenditure statements and a balance sheet to the prescribed authority by 30 June each year with copies to the concerned Commissioner of Income tax.
Approved Institution Centre for Organisation Development, Hyderabad u/s 35(1)(iii)
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Approval under section 35(1)(iii): institution approved subject to separate research accounts, annual returns and audited reporting.
Centre for Organisation Development, Hyderabad is approved as an Institution under section 35(1)(iii) for other natural and applied sciences, subject to conditions: maintain a separate account for research receipts; furnish annual research activity 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. Approval effective 1 September 1983 to 31 August 1986.
Approved Institution Visva Bharati, Santiniketan u/s 35(1)(ii)
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Approval under section 35(1)(ii) confers university research status, subject to separate accounts and annual reporting requirements.
Visva Bharati, Santiniketan, is approved under section 35(1)(ii) as a University for other natural and applied sciences, subject to maintaining separate accounts for scientific research, filing annual research activity returns by 30 April, and submitting audited annual accounts to the prescribed authority and the Commissioner of Income tax by 30 June; approval effective from 1 April 1983 to 31 March 1986.
Approved Institution Kidwai Memorial Institute of Oncology, Bangalore u/s 35(1)(ii)
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Approval under section 35(1)(ii): institution must maintain separate research accounts and file annual returns and audited accounts.
Approval under section 35(1)(ii) is granted to Kidwai Memorial Institute of Oncology, Bangalore as an "Institution" for research, subject to maintaining a separate account for research receipts, filing annual returns of research activities by 30 April each year, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the prescribed authority and the Commissioner of Income tax by 30 June each year; the approval is effective for a one year period from 29 November 1983 to 28 November 1984.
Approved Institution Bhaskaracharya Pratishthana, Poona u/s 35(1)(ii)
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Approval under section 35 research provision requires approved institutions to maintain separate research accounts and file annual audited returns.
Approval designates Bhaskaracharya Pratishthana, Poona, as an approved institution under clause (ii) of sub-section (1) of section 35 read with rule 6, subject to compliance: maintain a separate account for research receipts; furnish annual returns of scientific research activities in prescribed forms to the prescribed authority each financial year; and submit audited annual accounts, income and expenditure statements, and balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax within prescribed annual deadlines.
Draft Securities Contracts (Regulation) Amendment Rules, 1984
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Member admission eligibility: companies must meet formation compliance, have directors with unlimited liability, and satisfy other conditions.
A company shall not be eligible for admission as a member unless it is formed in compliance with the statutory formation provision, all its directors have unlimited liability, and it fulfils the other conditions for admission under the securities contracts rules.
Draft Securities Contracts (Regulation) Amendment Rules, 1984
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Eligibility for exchange membership limited to companies formed as unlimited-liability entities with all directors having unlimited liability.
The draft substitutes clause (4) of rule 8 to make a company eligible for admission as a member of a stock exchange only if it is formed in compliance with the Companies Act provision on company form, all its directors have unlimited liability, and it fulfils the other conditions for admission under the rules.
Relief from estate duty in respect of property bequeathed by deceased to Jawahar Lal Nehru Memorial Fund
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Relief from estate duty for property bequeathed to notified memorial fund when delivered under prescribed conditions.
The Central Government directs that no estate duty shall be payable on property bequeathed to the Jawahar Lal Nehru Memorial Fund and actually delivered to the Fund after the notification, provided delivery occurs within the prescribed temporal windows measured from the notification, death, or grant of probate/letters of administration, and provided the property has been or is liable to be included in the deceased's estate such that estate duty has been levied and collected or is liable under the Estate Duty Act, 1953.
Notified Institution National Institute of Immunology, New Delhi, u/s 35(1)(ii)
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Notified institution approval for research expenditure requires separate research accounts, annual returns and audited account submissions.
Approval of the National Institute of Immunology, New Delhi, as a notified institution in the category "Association" for natural and applied sciences is recorded, subject to maintaining a separate account for research funds, furnishing annual returns of scientific research activities by 30th April each year, and submitting audited annual accounts including income and expenditure and a balance sheet to the prescribed authority by 30th June each year with copies to the Commissioner of Income-tax; notification effective from 14-9-1983 to 13-9-1986.
Central Government specifies the following classes and categories of programmes of rural development u/s 35CC
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Specification of rural development programmes under section 35CC clarifies eligible activities for income-tax deductions and eligibility.
Specification of programmes for qualification under section 35CC: the Central Government designates specified classes of rural development activities that qualify under section 35CC, namely construction and maintenance of rural roads and sanitation; drinking water projects; hospitals, dispensaries and family planning centres; community pastures or forests on government or gram panchayat land; minor irrigation and community tubewells; veterinary dispensaries and artificial insemination centres; and educational and vocational training centres.
Notifies "J. N. Tata Endownment, Bombay " u/s 10(23C)(iv)
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Tax exemption notification under section 10(23C)(iv) recognizes J. N. Tata Endowment's coverage for specified assessment years.
Central Government notification designates J. N. Tata Endowment, Bombay as recognised under the charitable exemption provision of section 10(23C)(iv) of the Income-tax Act, applying that recognition for the assessment years 1984-85 to 1986-87.
Notifies "National Council for Co-operative Training " u/s 10(23C)(iv)
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Tax exemption recognition under section 10(23C)(iv) granted to National Council for Co-operative Training for specified assessment years.
Notification under Section 10(23C)(iv) designates the National Council for Co-operative Training as entitled to the tax-exempt status under that clause, with the Central Government fixing the temporal scope of recognition for the specified assessment-year period.
Notifies "Indo-German Social Service Society, New Delhi " u/s 10(23C)(iv)
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Tax exemption notification under section 10(23C)(iv) confirms Indo-German Social Service Society's coverage for specified assessment years.
Central Government notification designates Indo-German Social Service Society, New Delhi, as entitled to tax exemption under section 10(23C)(iv) of the Income-tax Act, 1961, for the assessment years 1983-84 to 1985-86, exercising the powers conferred by that clause and formally recognizing the society for the stated period.
Notifies "The C. P. Ramaswami Aiyar Foundation" u/s 10(23C)(iv)
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Tax exemption notification under section 10(23C)(iv) recognises a charitable foundation for specified assessment years.
Notification declares The C. P. Ramaswami Aiyar Foundation recognised for tax-exemption purposes under section 10(23C)(iv) of the Income-tax Act, 1961, by the Central Government for the assessment years 1983-84 to 1985-86.
Notifies " Madhya Pradesh Mahila Kalyan Samiti, Bhopal" u/s 10(23C)(iv)
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Income tax exemption under section 10(23C)(iv) notified for Madhya Pradesh Mahila Kalyan Samiti covering specified assessment years.
Central Government notification under section 10(23C)(iv) of the Income tax Act names Madhya Pradesh Mahila Kalyan Samiti, Bhopal as recognized for the statutory purpose and specifies the assessment years covered; the instrument includes the notification number and file reference.
Approved Institution Centre of Studies in Decentralised Industries, Bombay u/s 35(1)(ii)
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Research institution approval under section 35(1)(ii) requires separate accounts, annual returns and audited accounts submission.
Approval of Centre of Studies in Decentralised Industries, Bombay as an Institution under section 35(1)(ii) is conditional: maintain separate research accounts; furnish annual research activity returns to the prescribed authority by 30 April; and submit audited annual accounts, income and expenditure statements, and balance sheet to the prescribed authority by 30 June with copies to the Commissioner of Income-tax. The approval is time-limited from mid-July 1983 to mid-July 1986.
Notifies Shree PrasannaVeeranjaneya Swamy Temple, Bangalore u/s 80G
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Section 80G notification designates temple as a place of public worship, enabling recognition for donor tax benefits.
The Central Government, exercising the power conferred by sub section (2)(b) of section 80G of the Income tax Act, 1961, notifies Shree Prasanna Veeranjaneya Swamy Temple, Bangalore as a place of public worship of renown throughout the State of Karnataka, thereby recognizing its status for donor tax considerations.
Notifies Society of the Franciscan Juniorate Home u/s 10(23C)(v)
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Tax exemption under section 10(23C)(v) notified for Society of the Franciscan Juniorate Home for specified assessment years.
Central Government notification recognizes the Society of the Franciscan Juniorate Home as eligible under section 10(23C)(v) of the Income-tax Act, 1961 for the assessment years specified, invoking clause (v) of subsection (23C) of section 10 to confer the tax status for that period.
Notifies (1) Dwarkaddhishji Mandir Bet, (2) Laxmiji Mandir Bet, (3) Radhikaji Mandir Bet, (4) Satyabhamaji Mandir Bet, (5) Jambuvantiji Mandir, (6) Shankhanaravanji Mandir Bet u/s 10(23C)(v)
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Income-tax exemption under section 10(23C)(v) notified for specified temples by Central Government covering certain assessment years.
Notification under section 10(23C)(v) of the Income-tax Act formally notifies six named temples as qualifying institutions for the statutory income-tax exemption, limited to the period covering the assessment years 1964-65 to 1981-82.

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