Notification under section 10(23C)(iv) confirms tax-exempt recognition for a research institute for specified assessment years.
The Central Government, under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, has notified the Centre for Research in Rural and Industrial Development, Chandigarh, as recognized for the purposes of that provision for the assessment years 1980-81 and 1981-82 by S.O.54 (No. 4317/F. No. 197/140/80-IT(AI)).

Section 10(23C) recognition of Rajasthan Police Benevolent Fund, authorising tax-exempt status for specified assessment years.
Central Government notifies Rajasthan Police Benevolent Fund as eligible for tax-exemption under the Income-tax Act by exercising powers under the Act's relevant clause; the notification applies to the assessment years 1976-77 through 1981-82 and records the notification number and date.

Place of public worship of renown declared for Palliarakavu Bhagawathy and Siva Temple Ayakkad under section 80G tax provision.
Notifies Palliarakavu Bhagawathy and Siva Temple Ayakkad (Palghat District) to be a place of public worship of renown throughout Kerala under the powers conferred by sub section (2)(b) of section 80G of the Income tax Act, 1961, by Central Government Notification No. S.O.267 dated 17 11 1981.

Tax exemption under section 10(23C)(v) notified for Sri Nallivananada Swami Devasthnam covering multiple assessment years.
The Central Government notifies Sri Nallivananada Swami Devasthnam as entitled to exemption under clause (v) of sub-section (23C) of section 10 of the Income-tax Act for the period covering the assessment years 1973-74 to 1981-82, identifying the entity and the temporal scope of the exemption.

Notification under section 10(23C)(v): temple recognised for income tax exemption for specified assessment years.
Notifies Sri Agastheswara Swamy Temple, Proddatur under section 10(23C)(v) of the Income tax Act, 1961 as a recognised institution for income tax exemption; the Central Government issues a formal notification designating the temple and specifying the assessment years to which the notification applies.

Tax exemption notification under section 10(23C)(v) notifies Jamshedpur Diocesan Corporation for specified assessment years.
The Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, issues S.O.264 dated 17 11 1981 notifying Jamshedpur Diocesan Corporation, Jamshedpur, for the purpose of section 10(23C)(v) for the assessment years 1979 80 to 1983 84.

Exemption under section 10(23C)(v): Society St. Joseph's College notified as qualifying for specified assessment years for income-tax purposes.
Central Government notification exercises powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 to notify Society St. Joseph's College, Tiruchirapalli as qualifying for the statutory tax exemption for the assessment years 1978-79 to 1981-82, establishing the temporal scope of the society's designation under that provision.

Tax exemption notification under section 10(23C)(iv) confers notified charitable status on Habitat India for defined assessment years.
The Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies Habitat India as an institution eligible for the statutory exemption, and specifies that the notified status applies for the assessment years 1977 78 to 1981 82.

Tax exemption notification: Greater Vaisakha Leprosy Treatment Scheme recognised under section 10(23C)(iv) for specified assessment years.
The Central Government notifies the Greater Vaisakha Leprosy Treatment and Health Education Scheme, Visakhapatnam, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, recognising the scheme for the statutory tax treatment for the assessment years 1981 82 to 1983 84.

Place of public worship designation under section 80G confirms tax recognition for Sri Ninra Narayana Perumal Devasthanam.
The Central Government, invoking sub section (2)(b) of section 80G of the Income tax Act, 1961, notifies Sri Ninra Narayana Perumal Devasthanam, Thiruthangal, as a place of public worship of renown throughout the State, thereby establishing the statutory basis for tax recognition of the institution for purposes of donor tax treatment under the Income tax framework.

Notification of place of public worship status recognizes Arulmigu Kallapiranswamy Temple for tax-related recognition under 80G.
Notification under section 80G designates Arulmigu Kallapiranswamy Temple, Srivaikuntam, Tirunelveli District, as a place of public worship recognised for renown throughout the State of Tamil Nadu, effected by an official Central Government notification under the Income-tax Act to classify the institution for statutory tax-related recognition.

Market value basis changed to country of origin, and gift acceptance threshold increased under foreign contribution rules.
Amendments to the Regulations replace references to domestic valuation with valuation by reference to the market value in the country of origin for specified sub clauses, and substitute an increased monetary threshold in multiple sub clauses, thereby altering valuation basis and the stated threshold for acceptance or retention of foreign gifts under the 1978 Regulations.

Scientific research association approval permits research-related tax recognition subject to separate accounts and annual reporting.
Approval is granted to Harilal Jechand Doshi Sarvajanik Hospital and Medical Research Centre as a scientific research association subject to conditions: maintain a separate account for medical research receipts; furnish an annual return of scientific research activities to the Council in the prescribed form by 31st May each year; and supply a copy of the annual audited statement of accounts to the Council by 31st May and send a copy to the concerned Income-tax Commissioner. The approval is time-limited for a three-year period beginning in mid-October of the stated year.

Research funding exemption approved; funds must be used for social science research, kept in separate accounts and reported annually.
The Times Research Foundation is approved as an institution for purposes of clause (iii) of sub-section (1) of section 35, effective from 1st April, 1981 to 31st March, 1984, subject to conditions requiring exclusive use of exempted funds for promotion of social science research, maintenance of separate accounts for those funds, and provision of an annual report with audited accounts to the prescribed authority showing receipt and utilisation of such funds.

Charitable trust recognition under tax exemption provision confirms exemption applicability for a specified assessment years period.
Notification records the Central Government's exercise of power under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961 to notify Harijan Ashram Trust, Ahmedabad as eligible under that provision for the assessment years 1979 80 to 1981 82.

Approval under Section 35(1)(ii): institution approved subject to separate research accounts and annual returns to authorities.
M/s. Bhandari Balweerchand Pratap Chand Memorial Research Foundation, Bombay is approved under section 35(1)(ii) as an Association in other natural and applied sciences, subject to maintaining a separate account for research receipts (excluding agriculture/animal husbandry/fisheries/medicines), furnishing an annual return of research activities to the prescribed authority by 30 April in specified form, and submitting that annual return and statement of accounts to the concerned Commissioner of Income-tax each year.

Avoidance of double taxation: treaty allocates taxing rights and prescribes credit and withholding rules to prevent fiscal evasion.
The Agreement establishes rules to avoid double taxation and prevent fiscal evasion between India and Tanzania by defining resident status, permanent establishment, and allocations of taxing rights by income category. It sets withholding limits on dividends, interest, royalties and management fees, prescribes credit mechanisms to eliminate double taxation subject to limitations and definitions of tax payable, provides a mutual agreement procedure and non discrimination protections, and requires exchange of information between competent authorities subject to confidentiality and legal limits.

Approval under Section 35 recognition grants conditional tax related eligibility subject to accounting and annual reporting obligations.
Approval under Section 35(1)(ii) is granted to Star Research Centre, Bombay, as an association in other natural and applied sciences, conditioned on maintaining a separate account for non agricultural research receipts, furnishing annual returns of scientific research activities to the prescribed authority in prescribed form by the notified date, and submitting the annual return and statement of accounts to the concerned Commissioner of Income tax; the approval is effective for a prescribed time period and subject to oversight by the prescribed authority.

Tax exemption notification for a charitable religious institution recognised for specified assessment years under income tax provision.
Notifies Shri Vedantha Desigar Devasthanam, Mylapore, Madras, as an entity covered by section 10(23C)(v) of the Income-tax Act. The Central Government, by Notification No. S.O.3091 dated 12-10-1981, exercises the powers conferred by clause (v) of sub section (23C) of section 10 to recognise the institution for the purposes of that provision and specifies the assessment years to which the notification applies.

Tax-exempt status under section 10(23C)(iv) for Harijan Sevak Sangh confirmed by notification for specified assessment years.
The Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Harijan Sevak Sangh, Delhi for the purposes of that provision for the assessment years 1979 80 to 1981 82, thereby recognizing its status for tax exemption eligibility under the specified clause.