Avoidance of double taxation of international air transport income exempts profits of enterprise from tax in the other Contracting State.
Agreement establishes a bilateral exemption mechanism for the avoidance of double taxation on profits from operation of aircraft in international traffic between India and Australia, defines covered taxes and key terms including enterprise and place of effective management, extends the exemption to pooled and joint operations and related interest, and provides commencement, retrospective effect for income from a specified date, and termination by diplomatic notice.

Approved institution status requires separate research accounts and annual audited returns filed with prescribed authority and tax commissioner.
Approval granted to Mangalam, Lucknow as an approved institution under clause (ii) of sub section (1) of section 35 requires maintenance of a separate account for research receipts, annual returns of scientific research activities to the prescribed authority by 30th April each year, and submission of audited annual accounts and balance sheet to the prescribed authority with copies to the Commissioner of Income tax for every financial year.

Research institution approval under tax law: requires separate research accounts, annual returns, and audited accounts to tax authority.
Approval under section 35(1)(ii) classifies The Diabetes Research Centre, Madras as an "Association" for research tax purposes, subject to conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities by 30th April each year; and submit audited annual accounts, income and expenditure statements, and balance-sheet to the prescribed authority by 30th June with copies to the concerned Commissioner of Income-tax.

Approval under section 35(1)(ii) validity restricted, limiting the tax approval period for Tata Energy Research Institute.
The administrative notification limits the earlier approval granted to Tata Energy Research Institute under section 35(1)(ii) of the Income-tax Act by restricting the validity of that approval to a specified terminal date, thereby altering the institute's approved status under the provision.

Research institution approval: Man-made Textile Research Foundation granted tax recognition subject to annual accounting and audited submissions.
Approval is granted to the Man-made Textile Research Foundation, Bombay as an Institution under section 35(1)(iii) for research recognition, subject to maintaining a separate account for research receipts, filing annual scientific-activity returns in prescribed forms by the annual deadline, and submitting audited annual accounts and balance sheet to the prescribed authority with copies to the tax commissioner.

Research association approval requires separate research accounts and audited annual returns to the tax authority by specified deadlines.
Approval is granted to Man-made Textile Research Association, Surat as an approved institution for income-tax research provisions for the period 16-4-83 to 15-4-1986, subject to conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities to the prescribed authority by 30th April each year; and submit audited annual accounts and balance-sheet to the prescribed authority by 30th June each year with copies to the Commissioner of Income-tax.

Prescribed authority registration expands officials authorised to endorse share transfer forms beyond company registrars.
The notification appoints additional prescribed authorities to endorse forms of transfer of shares under section 108(1A) read with rule 5A(1), extending endorsement powers beyond Registrars of Companies to specified posts-Company Prosecutors, Superintendents, Senior and Junior Technical Assistants, Accounts Officer-in various Regional Director and Registrar of Companies offices, and to designated non registrar officials including an Official Liquidator, an Assistant Commissioner of Income tax, and Consular Officers abroad.

Approval under section 35CCB: institution and conservation programmes recognized subject to annual reporting, audited accounts, and conditional withdrawal.
Approval is granted to the Society for Promotion of Wasteland Development and its listed eco-development programmes under section 35CCB for three years from 1-1-1983, subject to conditions requiring a separate donations account for conservation, annual progress reports to the prescribed authority by 30 June, submission of audited annual accounts and balance-sheet copies to the prescribed authority and the Commissioner by 30 June, and retention of the authority's power to withdraw approval, including retrospectively.

Estate duty exemption on armed forces group insurance proceeds removes duty for qualifying policies upon death.
Central Government directs that no estate duty shall be payable on amounts payable under the Army, Navy or Air Force Group Insurance Schemes that belong to a deceased and pass on his death, where such schemes are in existence on the date of publication; the directive is issued under the powers conferred by sub section (2) of section 33 of the Estate Duty Act, 1953.

Specification of special series of units under the Capital Gains Unit Scheme clarifies eligible units for reinvestment relief.
The Central Government, invoking the explanatory provision to the reinvestment-related provision of the Income-tax Act, formally specifies the special series of units issued under the Capital Gains Unit Scheme, 1983 of the Unit Trust of India as the series to which that explanatory sub-clause applies, thereby designating those units as eligible for capital gains reinvestment treatment.

Charitable trust recognition under section 10(23C)(v): Gita Bhawan Trust Society notified for specified assessment years.
Notification recognizes Gita Bhawan Trust Society (Regd.) Moga under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, the Central Government exercising its statutory power to notify the trust for the stated assessment years and specifying the temporal scope and instrument details of recognition.

Tax exemption under section 10(23C)(v) notified for Shri Subramania Samaj, applying to specified assessment years.
Central Government notifies Shri Subramania Samaj, Bombay under the statutory provision granting tax exemption to specified charitable institutions, declaring its applicability to the assessment years 1982-83 through 1984-85 and thereby confirming the institution's eligibility for that tax treatment for the stated period.

Notification under section 10(23C)(v) grants tax-exempt recognition to Jaffor Suleman Musafirkhana Trust for specified assessment years.
Central Government notifies Jaffor Suleman Musafirkhana Trust under section 10(23C)(v) of the Income-tax Act, 1961, recognising the trust as eligible for the exemption provision for the assessment years specified in the notification.

Approval under section 35(1)(ii): institute approved subject to separate accounts, annual returns and audited accounts compliance.
Shri Krishna Institute of Scientific and Industrial Research, Calcutta is approved as an approved institution under clause (ii) of sub section (1) of section 35 in the category "Association" for other natural and applied sciences for a two year period from 2-9-1983 to 1-9-1985, subject to conditions: maintain separate accounts for research receipts; furnish annual returns of research activities to the prescribed authority by 30 April each year; and submit audited annual accounts and balance sheet to the prescribed authority and furnish copies to the Commissioner of Income-tax by 30 June each year.

Research institution approval requires separate research accounts and annual audited returns to maintain tax related eligibility.
The Rajkot Cancer Society, Rajkot, is approved as an Institution for research in other natural and applied sciences; it must maintain separate research accounts, file annual returns of scientific research activities with the prescribed authority by 30 April each year, and submit audited annual accounts, income and expenditure statements, and balance sheet to the prescribed authority and the concerned Commissioner of Income tax by 30 June each year.

Research institution approval under tax law granted with prescribed accounting and annual reporting obligations.
Approval under section 35(1)(iii) is granted to the National Institute of Public Finance and Policy, New Delhi, as an eligible research "Institution" subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities to the prescribed authority by 30 April each financial year; and submit audited annual accounts and balance-sheet to the prescribed authority by 30 June each year with copies to the concerned Commissioner of Income-tax. The approval is effective for a three-year period from 1 April 1983 to 31 March 1986.

Research institution approval under section 35(1)(ii) mandates separate research accounts and annual audited submissions.
Approval under section 35(1)(ii) is granted to Shri Sohanlal Jain Vidya Prasarak Samiti, Amritsar, as an Institution for research in natural and applied sciences, subject to maintaining a separate research account, furnishing annual returns of scientific research activities by 30 April each year, and submitting audited annual accounts and a balance sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year; approval effective 29-8-1983 to 28-8-1985.

Research institution approval under section 35(1)(ii) imposes conditions on accounting, annual returns and audited accounts.
K. M. Scientific Research Centre, Faizabad is recognised as an approved association for research purposes under the statutory research-recognition framework. The approval is subject to conditions: maintenance of separate accounts for research receipts, annual submission of research-activity returns to the prescribed authority in prescribed forms, and annual submission of audited accounts showing income, expenditure, assets and liabilities to the prescribed authority and to the tax commissioner.

Approval under section 35(1)(ii) confirms research recognition subject to separate accounts, annual returns and audited filings.
Approval is granted to All India Heart Foundation, New Delhi, as an Association for research expenditure recognition under the relevant tax provision, subject to: maintaining a separate account for scientific research receipts; furnishing annual research activity returns to the prescribed authority by 30th April each year in prescribed forms; and submitting audited annual accounts, including income and expenditure and a balance-sheet, to the prescribed authority and the concerned Commissioner of Income-tax by 30th June each year.

Corrigendum to tax notification corrects typographical and textual errors to clarify Articles 2, 3 and 5 of the published text.
Corrigendum issues specified textual corrections to a published income-tax notification by substituting words and relabelling a term entry in Articles 2, 3 and 5 to remedy drafting and typographical errors; the amendments are limited to the precise replacements and do not introduce substantive changes to the notification.