Tax-exempt approval under Section 35(1)(iii): research funds allowed subject to exclusive use, separate accounts and annual audited reports.
Approval by the Indian Council of Social Science Research under Section 35(1)(iii) permits the Centre for Women's Development Studies to collect tax-exempt research funds on condition that such funds are used exclusively for social science research, are recorded in a separate account, and that the Centre submits an annual report and audited statement of accounts to the Council; the approval is effective from 1-10-1981 to 30-9-1984.

Scientific research approval under section 35(2A) secures tax recognition for an agricultural waste valorisation project.
Approval under section 35(2A) of the Income-tax Act, 1961 is notified for the research project "Utilisation of Paper Industry Effluent (Black Liquor) for improving the nutritive value of agricultural wastes," sponsored by Hindustan Lever Ltd. at Andhra Pradesh Agricultural University, Hyderabad, for two years from 1 October 1981, with the estimated project cost recorded and the university acknowledged as approved under the Act.

Research approval under section 35(2A) permits fungicide persistence studies with sponsor and institutional validation.
Approval is granted for a scientific research programme under sub-section (2A) of section 35 of the Income tax Act, 1961 for a project on persistence of fungicides in soil related to apple root rot and collar rot, sponsored by Hindustan Lever Limited and undertaken at Himachal Pradesh Krishi Vishva Vidyalaya, Solan, for three years from 1 August 1981 with the stated estimated cost; the university is recorded as approved under section 35(1)(ii).

Approval under Section 35(1)(ii) confirms tax-status and imposes reporting and accounting conditions for research institutions.
Approval under Section 35(1)(ii) grants The Foundation for Research in Community Health, Bombay, status as a scientific research association for medical research, effective for a three year period, subject to maintaining a separate research account, submitting annual returns of research activities to the Council by 31 May in prescribed form, and furnishing the annual audited statement of accounts to the Council by 31 May and to the concerned Income tax Commissioner.

Place of public worship of renown declared under section 80G, granting tax recognition to Shree Shunmuga Subraya Temple.
Notification by the Central Government designates Shree Shunmuga Subraya Temple, Shambooru (D. K. District) as a place of public worship of renown throughout the State of Karnataka under the Income-tax Act, exercising the statutory power to confer statewide renown status on the temple for tax-related recognition.

Recognition as place of public worship: statutory designation under income tax rules for renown throughout the state.
Central Government invokes sub section (2)(b) of section 80G of the Income tax Act, 1961 to notify Sree Thirumanthamkunnu Bhagawathy Devaswom, Angadipuram, Palghat District (Kerala State) as a place of public worship of renown throughout the State of Kerala by Notification S.O.271 dated 2 12 1981, recording the statutory designation and administrative reference.

Tax exemption notification for charitable institution: Hari Om Ashram recognised for specified assessment years under income tax provision.
In exercise of the powers conferred by clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, the Central Government hereby notifies Hari Om Ashram, Nadiad for the purposes of that section for the period covered by the assessment years 1981 82 to 1983 84, recorded as Notification No. S.O.57 dated 30 11 1981.

Tax exemption under section 10(23C)(v) of the Income tax Act: notification recognizes trust eligibility for specified assessment years.
Central Government notifies Shri Pitamber Gal Trust, Ajmer, as qualifying under the Income tax Act's charitable trust exemption provision, recognizing the trust's eligibility for that exemption for the assessment years 1980-81 and 1981-82 by S.O. notification No. S.O.270 dated 30 11 1981.

Notification under section 10(23C)(v): charitable institution Shri Venkatesa Devasthan recognised for specified assessment years for tax exemption.
The Central Government notified Shri Venkatesa Devasthan, Bombay as a recognised charitable institution under the statutory notification power in the Income-tax Act, specifying its recognition for specified assessment years and thereby identifying its entitlement to the tax treatment conferred by that provision for the stated period.

Exemption under section 10(23C)(v) notified for Sri Skandashramam, conferring tax-exempt status for specified assessment years.
Central Government notification recognizes Sri Skandashramam, Salem as eligible for exemption under section 10(23C)(v) of the Income-tax Act, conferring tax-exempt status under that clause for the specified assessment-year period and specifying the temporal scope of recognition.

Tax exemption under section 10(23C)(v) applied to a notified trust for specified assessment years officially.
Notification recognises Shri Talpagiri Ranganadha Swami Devasthanam, Nellore, under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, granting the statutory tax exemption for the assessment years 1975-76 to 1981-82, the operative effect being confined to the period and institution specified.

Tax exemption notification under section 10(23C)(v) confirms a religious institution's eligibility for specified assessment years.
The Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Sri Rathnapureswaraswami Devasthanam, Thirunattiyathangudi, as an institution within the scope of section 10(23C)(v) for the period corresponding to the assessment years 1973-74 to 1981-82, thereby setting its statutory recognition for those years.

Research institution approval requires separate accounts and annual returns to tax and prescribed authorities annually.
Approval is granted to the School of Applied Research, Sangli as an approved institution for research in other natural and applied sciences (excluding agricultural, animal husbandry, fisheries and medicines), effective 3-11-1981 to 2-11-1984, subject to maintaining separate accounts for qualifying research receipts, furnishing annual scientific research returns to the prescribed authority by forms and timetable (by 30 April each year), and submitting the annual return and statement of accounts annually to the concerned Commissioner of Income-tax.

Scientific research association approval under section 35(1)(ii) enables tax-related research recognition subject to compliance.
Shri Ayurveda Mahavidyalaya of Bhartiya Samanvaya Samiti, Nagpur, is approved as a scientific research association under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, subject to maintaining separate accounts for medical research, furnishing an annual return of scientific research activities to the Council by 31st May in the prescribed form, and furnishing the annual audited statement of accounts to the Council and the concerned Income tax Commissioner by 31st May. Approval is effective for two years from 18-9-1981.

Charitable exemption notification: Consumer Education and Research Centre recognised under the Income Tax Act for specified assessment years.
The Central Government notified Consumer Education and Research Centre under clause (iv) of sub section (23C) of section 10 of the Income tax Act, recognising the organisation for the purposes of that provision for the assessment years 1979 80 to 1982 83.

Research programme approval under Section 35 permits tax recognition of specified projects, subject to separate accounts and annual audited returns.
Approval under Section 35(2A) is granted for five specified yoga-related research projects sponsored by the Aparna Asrama and funded by donations, scheduled for seven years from 1 September 1981. The approval is conditional on maintaining separate project accounts, furnishing annual returns to the Council by 31 May, and supplying annual audited statements to the Council and the Income-tax Commissioner by 31 May. The notification's validity is limited to 1-9-1981 through 24-4-1983.

Tax exemption notification under section 10(23C)(iv) recognises a leprosy treatment scheme for specified assessment years.
Central Government, invoking its authority under section 10(23C)(iv) of the Income-tax Act, 1961, notifies the Greater Madras Leprosy Treatment and Health Education Scheme as recognised for tax-exemption purposes for the assessment years 1979-80 to 1982-83 (Notification No. 1081, File No. 197/51/78-IT(AI)).

Double taxation avoidance: bilateral rules allocate taxing rights, limit source withholding, and provide mutual resolution mechanisms.
Convention allocates taxing rights between India and the United Kingdom to avoid double taxation and fiscal evasion for income and capital gains, defining residence, permanent establishment, and source allocation rules; prescribes attribution of profits to permanent establishments, reduced source withholding ceilings for dividends, interest, royalties and fees for technical services when paid to beneficial owners resident in the other State; provides non discrimination, mutual agreement and exchange of information mechanisms; and sets entry into force and termination rules, with domestic effect directed under the specified national statutes.

Specified officers: designation of Superintendent of Police and above in Bihar Vigilance as authorised officers under tax law.
Central Government designates every officer of or above the rank of Superintendent of Police in the Department of Vigilance, Government of Bihar as the prescribed category of authorised officers for the purposes of Section 138(1)(a)(ii) of the Income-tax Act, 1961, by notification exercising the power conferred under that sub-clause.

Tax-exempt charitable notification grants recognition to Tamil Nadu Police Families Welfare Organisation for specified assessment years.
Notification recognizes Tamil Nadu Police Families Welfare Organisation as tax-exempt under section 10(23C)(iv), with Central Government declaring the organisation eligible for the provision for assessment years 1975-76 to 1982-83.