Double taxation avoidance: treaty allocates taxing rights, defines permanent establishment and provides tax credit relief across jurisdictions.
The Convention provides a bilateral framework to avoid double taxation and prevent fiscal evasion by defining taxes covered, resident status and tie breaker rules, and by allocating taxing rights: immovable property is taxed where situated; business profits are taxable in the residence State unless attributable to a permanent establishment in the source State, with profits attributed on an arm's length basis; dividends, interest, royalties and management fees may be taxed in the source State subject to specified maximum withholding and exceptions when effectively connected to a permanent establishment.

Place of public worship notification: temple declared of renown, securing statutory recognition under tax law.
Notification designates Shri Charbhujanath Temple, Metracity, Distt. Nagpur (Rajasthan) as a place of public worship of renown throughout the State of Rajasthan by exercise of powers under the Income-tax Act; Central Government issued S.O.1553 dated 17-1-1984 recording official recognition of the temple's status within the tax-code framework for public worship entities.

Approval under section 35(1)(ii) for research status requires separate accounts, annual returns, and audited filings.
Approval of the Nutrition Society of India, Hyderabad as an approved association for natural and applied sciences under section 35(1)(ii) is granted subject to conditions: maintain separate accounts 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 and the Commissioner of Income-tax by 30 June. The approval is effective from 1 April 1983 to 31 March 1985.

Approval under section 35(1)(ii) grants research-institution status subject to separate accounts and annual reporting requirements.
Karnataka Cancer Therapy and Research Institute, Hubli, is approved as an institution eligible under clause (ii) of subsection (1) of section 35 for research-related recognition, classified as an "Association" in natural and applied sciences, effective 2-6-1983 to 1-6-1985. Conditions require maintaining a separate research account, filing annual research activity returns by 30 April to the prescribed authority, and submitting audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to the Commissioner of Income-tax.

Section 35 research approval allows Goa Cancer Society tax recognition subject to separate accounts, annual returns and audited accounts.
The Goa Cancer Society is approved under section 35(1)(ii) as an Association for scientific research, subject to maintaining a separate account for research receipts; furnishing annual returns of research activities to the prescribed authority by 30 April; and submitting audited annual accounts and a balance-sheet to the prescribed authority by 30 June with copies to the concerned Commissioner of Income-tax. The approval is issued by the Department of Science and Technology and is effective for the notified period.

Approval under section 35(1)(ii): tax recognition subject to separate research accounts and annual audited returns to authorities.
Approval under section 35(1)(ii) is granted to The Nutrition Foundation of India, New Delhi, as an approved institution for natural and applied sciences, subject to: maintaining a separate account for research receipts; furnishing annual research-activity returns to the prescribed authority by 30th April each year; and submitting audited annual accounts, income and expenditure statements, and a balance sheet to the prescribed authority and the Commissioner of Income-tax by 30th June each year.

Research-expenditure approval requires approved institutions to maintain separate research accounts and annual audited returns to authority.
Guha Institute of Biochemistry, Calcutta is approved as an approved institution for research expenditure purposes, conditional on maintaining a separate research account, filing annual returns of scientific research activities by 30th April, and submitting audited annual accounts with income and expenditure statements and a balance sheet to the prescribed authority and Commissioner of Income-tax by 30th June; approval is effective for the specified limited period.

Research institution approval under section 35 requires separate accounts, annual returns and audited accounts to tax authorities.
Approval is granted to Maharashtra Rajya Draksha Bagaitdar Sangh, Pune as an approved institution under Section 35 for scientific research, subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities in prescribed forms to the prescribed authority by the annual deadline; and submit audited annual accounts, income and expenditure statements, and balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax within the prescribed timeframe.

Scientific research approval under section 35(2A) enables tax recognition for a silica microfine fibres R&D project.
Approval is granted for a scientific research programme under sub section (2A) of section 35 of the Income tax Act, 1961, read with rule 6(iv) of the Income tax Rules, 1962, for the project Development of Silica based Microfine fibres sponsored by M/s. Advanced Microdevices Pvt. Limited and implemented by the Indian Institute of Sciences, Bangalore, covering April 1983 to April 1984 with an estimated outlay of Rs. 60,300.

Tax approval under section 35(2A) enables sponsor-funded scientific research projects to qualify for notified tax treatment.
Approval under section 35(2A) of the Income-tax Act, 1961 is recorded for two research projects-development of a fibre-optic laser current transformer and a device for measuring B-H curves-sponsored by M/s. W. S. Insulators of India Ltd., Madras, and implemented by the Indian Institute of Technology, Madras, with specified start/completion dates and estimated outlays; IIT Madras is noted as previously approved and eligible to accept sponsored projects.

Research programme approval under section 35(2A) confirms sponsored project recognition and implementing institute eligibility for tax purposes.
Approval is granted under sub-section (2A) of section 35 of the Income-tax Act for the project "Design & Development of formed steel structural systems" for June 1983-June 1986, sponsored by M/s. Tube Investments of India Ltd. and implemented by the Indian Institute of Technology, Madras, with the Institute confirmed as eligible to undertake sponsored projects.

Research institution approval: tax-related recognition conditioned on separate research accounts and annual audited returns.
Approval under section 35(1)(ii) was granted to Sangeet Research Academy, Calcutta, as an "Association" in other natural and applied sciences, subject to conditions: maintain a separate account for research receipts; file annual returns of research activities by 30 April to the prescribed authority; and submit audited annual accounts showing income, expenditure, assets and liabilities to the prescribed authority by 30 June, with copies to the Commissioner of Income-tax.

Approval under section 35(1)(ii) granted to Ferrous Metal Research Centre; conditional research accounts and annual reporting required.
Approval under section 35(1)(ii) is granted to the Ferrous Metal Research Centre, New Delhi, as an "Association" in other natural and applied sciences, subject to: maintaining separate accounts for scientific research; furnishing annual research returns to the prescribed authority by 30 April in prescribed forms; and submitting audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to the Commissioner of Income-tax. The approval is effective from 12 October 1983 to 31 March 1985.

Income-tax Appellate Tribunal recruitment amended: Government servants may have up to five years' service recognised under Central Government instructions.
The 1984 amendment substitutes paragraph (a) of the proviso to clause (ii) of rule 3(3) of the 1963 Rules to provide that, in the case of Government servants, up to five years of service shall be recognised in accordance with instructions or orders issued by the Central Government; the amendment takes effect on publication in the Official Gazette under the proviso to article 309 of the Constitution.

Section 80G notification: Temple designated as a place of public worship of renown, enabling specified tax recognition.
The Central Government, under sub-section (2)(b) of section 80G of the Income-tax Act, notifies Shree Dhandhan Sati Dadiji Temple, Dhandhan, Dist. Sikar (Rajasthan) to be a place of public worship of renown, thereby extending the statutory tax recognition associated with that designation.

Tax exemption notification: Sri Rajathagireeswara Swamy Temple declared eligible under section 10(23C)(v) for specified years.
The Central Government, exercising powers under section 10(23C)(v) of the Income-tax Act, 1961, notifies Sri Rajathagireeswara Swamy Temple, Tamil Nadu, for the purposes of that provision by S.O. 338 dated 11-1-1984, specifying applicability to the assessment years 1983-84 and 1984-85.

Tax exemption recognition under section 10(23C)(v) granted to an institution for specified assessment years by notification.
The Central Government notifies an institute as eligible under section 10(23C)(v) of the Income-tax Act for the assessment years 1982-83 to 1984-85, conferring administrative recognition for tax-exemption purposes; a corrective notification later amends the named entity in the original notice.

Tax exemption recognition under section 10(23C)(iv) confirms notified status for Agri Horticultural Society, Madras for specified years.
The Central Government, exercising powers under clause (iv) of sub section (23C) of section 10, notifies Agri Horticultural Society, Madras for the purposes of that provision for the period covering the assessment years 1982 83 and 1983 84, thereby formally recognizing the Society's status under the statutory regime for that specified period.

Research programme approval under section 35(2A) enables tax recognition for a sponsored project at an approved lab.
Approval is notified of a scientific research programme for purposes of section 35(2A) read with rule 6, approving the project "Adhesive from Renewable Resources" sponsored by M/s. Carborandum Universal Ltd. and implemented by National Chemical Laboratory, Poona, with stated commencement and completion months and an estimated outlay; the National Chemical Laboratory is a CSIR unit approved under section 10(2)(xiii) of the Income-tax Act, 1922.

Approval withdrawal under section 10(2)(xiii) of Income tax Act: institutional recognition revoked for Indian Lac Cess Committee with retrospective effect.
Approval under section 10(2)(xiii) of the Income tax Act granted to the Indian Lac Cess Committee, Ranchi is withdrawn, revoking its tax exempt institutional recognition and terminating entitlement to the exemption with retrospective effect; the withdrawal is communicated by formal notification identifying the original approval and the effective date of revocation.