Approval under section 35(1)(ii): institute recognised as association, subject to separate accounts and annual reporting.
Approval under section 35(1)(ii) is granted to FIE Research Institute as an "Association" for research purposes, subject to maintaining separate research accounts, furnishing annual research returns by 30 April, and submitting audited annual accounts and a balance-sheet to the prescribed authority by 30 June with copies to the Commissioner of Income-tax.

Tax exemption notification under section 10(23C)(v): Bharatiya Vidya Bhavan designated as notified institution for specified assessment period.
Notification under section 10(23C)(v) designates Bharatiya Vidya Bhavan as a notified institution for income-tax exemption; the Central Government exercises the power in sub-clause (v) of clause (23C) of section 10 to notify the organisation by name for a specified block of assessment years, recording the administrative reference used for the designation.

Tax-exemption notification under section 10(23C)(v) recognizes Catholic Mission of Western Bengal for specified assessment years.
The Central Government, exercising powers under section 10(23C)(v) of the Income-tax Act, notifies "Catholic Mission of Western Bengal" for the purposes of that provision, specifying coverage for the stated assessment years and thereby recognizing the institution within the statutory tax-exemption framework for that limited period.

International air transport income exemption: carriers' international operations are tax-exempt in the other Contracting State under the bilateral treaty.
Income earned by an enterprise of one Contracting State from the operation of aircraft in international traffic shall be exempt from tax in the other Contracting State, including income from participation in pools, joint businesses or international operating agencies and interest directly connected with such operations; designated enterprises listed in the annex are covered and the list may be modified by exchange of letters.

Approved institution status for scientific research allows tax recognition subject to reporting and accounting requirements.
Approval is granted to the Kothari Institute of Medical Sciences, Calcutta, as an approved institution under clause (ii) of sub section (1) of section 35 of the Income tax Act for natural and applied sciences research, subject to conditions: maintain separate research accounts; furnish annual returns of research activities by 30 April each year; and submit audited accounts and balance sheet with copies to the prescribed authority and the concerned Commissioner of Income tax by 30 June each year. The approval is effective from 16 February 1985 to 31 March 1987.

Approval under section 35(1)(ii): Kidwai Memorial Institute of Oncology eligible for research concession subject to annual reporting and accounts.
Approval under section 35(1)(ii) of the Income tax Act is granted to Kidwai Memorial Institute of Oncology as an approved institution in the area of other natural and applied sciences, effective from November 29, 1984 to March 31, 1986, conditioned on maintaining separate research accounts, furnishing annual research activity returns to the prescribed authority by 30 April each year, and submitting audited annual accounts and balance sheet to the prescribed authority and the Commissioner of Income tax by 30 June each year.

Approval under Section 35(1)(ii) grants research institutions reporting and accounting obligations for tax recognition to ensure compliance.
Approval is granted to the Maharashtra Rajya Draksha Bagaitdar Sangh, Pune, as an institution for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, subject to conditions: maintain separate accounts for scientific research; furnish annual returns of research activities to the prescribed authority 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 to the Central Board of Direct Taxes three months before approval expiry for extension. The approval is effective from 1 April 1985 to 31 March 1987.

Tax exemption recognition grants Sir Dorobji Tata Trust notified under income-tax law for specified assessment years.
The Central Government, exercising its power under the charitable trust exemption provision of the Income-tax Act, notifies Sir Dorobji Tata Trust as qualified under clause (23C)(iv) of section 10, thereby recognizing the Trust's entitlement to tax-exempt status for the specified assessment-year period and recording the period of applicability and administrative reference.

Income tax exemption notification recognises Seva Mandir for specified assessment years under section 10(23C)(iv) by Central Government.
Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, notifies Seva Mandir, Udaipur, for the purposes of that provision for the assessment years 1985 86 to 1987 88, recording formal recognition of the institution under the specified exemption provision and identifying the temporal scope of such recognition.

Tax exemption recognition under Income tax Act notifies Indian National Trust for Art and Cultural Heritage for a defined assessment period.
The Central Government notifies under section 10(23C)(iv) of the Income tax Act that The Indian National Trust for Art and Cultural Heritage is recognized for the purposes of the tax-exemption provision for a defined sequence of assessment years, pursuant to the government's statutory authority and administrative notification procedure.

Tax exemption notification under section 10(23C)(iv) confirms charitable recognition for specified assessment years.
Notification recognizes Krishnamurti Foundation India, Madras, under the Income-tax Act provision section 10(23C)(iv), declaring the institution entitled to the tax-exempt status under that provision for the assessment years 1985-86 to 1987-88.

Section 10(23C)(v) recognition: Dohnavur Fellowship notified for tax-exempt status under Income-tax Act for specified years.
Notification under section 10(23C)(v) of the Income-tax Act notifies Dohnavur Fellowship as an entity covered by that provision for the specific assessment-year period indicated, with the Central Government exercising its power to declare eligibility for the exemption mechanism under the statute.

Commencement date appointed for Constitution (Fifty-second Amendment) Act, ensuring the Act comes into force as notified.
The Central Government, under sub section (2) of section 1 of the Constitution (Fifty-second Amendment) Act, 1985, notifies that the Act shall come into force on the 1st day of March, 1985, issued by the Ministry of Law and Justice as the formal appointment of the commencement date.

Charitable recognition under section 80G: temple notified as place of public worship, enabling donor tax deduction eligibility.
Notification declares "Sri Arulmigu Kumarakottam Subramaniaswamy Koil Rajagopuram Nirmana, Kancheepuram" to be a place of public worship of renown throughout South India under sub section (2)(b) of section 80G of the Income tax Act, 1961, by Central Government Notification No. S.O.1478 dated 26 2 1985.

Tax notification under section 80G recognizes a temple as a public place of worship, enabling donor tax benefits.
Central Government notification under sub section (2)(b) of section 80G designates Sri Sarangapani Swamy Temple, Kumbakonam, Tamil Nadu, as a place of public worship of renown throughout the State, formally recognising the institution for purposes of the statutory framework governing tax deductions for donations to recognised religious institutions.

Tax exemption recognition under section 10(23C)(v) notification of institute under Income tax Act for specified assessment years.
Central Government notifies The Institute of Franciscan Missionaries of Mary Society, Convent of Our Lady of Velanganni, Thomaspuram, as recognised for the purposes of the sub clause of clause (23C) of section 10 of the Income tax Act; recognition applies for the assessment years 1982 83 to 1984 85.

Tax exemption notification: Institute of Rail Transport recognised under statutory provision for specified assessment years by central government.
The Central Government, under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, notifies the "Institute of Rail Transport" for the purposes of that provision for the assessment years 1982-83 to 1985-86, thereby identifying the institution as qualifying for the statutory recognition during the stated period.

Research institution approval under tax law requires separate research accounts, annual returns, and audited accounts submission.
Approval is granted to Krishnamurti Foundation India, Madras as an approved research institution subject to maintaining separate accounts for research funds and applying them solely to the Centre for Application of Micro Processors, furnishing annual returns of scientific research activities to the prescribed authority by the annual deadline, and submitting audited annual accounts, including income and expenditure statements and a balance sheet, to the prescribed authority and the Commissioner of Income-tax by the stated dates; the approval is effective for the period specified in the notification.

Correction under sub-clause of section ten updates institution location in charitable exemption notification administrative record.
Correction issued under statutory power to amend a prior income tax notification, replacing the recorded location name of the named mutt with an updated town designation in the original notification; the amendment is administrative and limited to identification details without altering the exemption provisions.

Specified interest rate under section 17(2)(vi): government fixes simple interest by notification for income tax valuation purposes.
Central Government, by Notification No. S.O.92(E) dated 4-2-1985, specifies that for the purposes of sub clause (vi) of clause (2) of section 17 of the Income tax Act the applicable interest shall be simple interest at the rate of ten per cent per annum, thereby fixing the method of calculation and the rate to apply under that statutory provision.