Section 35CC peripheral area designation defines eligible peri-municipal zones for tax provisions based on local development characteristics.
Specification of peripheral areas for the application of Section 35CC establishes distance-based eligibility zones outside municipal or cantonment limits; the Central Government, taking account of development and urbanisation, designates radial extents for named municipalities and provides a residual rule for other municipalities, thereby creating a schedule-based spatial framework to determine which outlying localities qualify as outside local limits for the cited Income-tax provision.

Tax exemption approval under section thirty-five clause one clause three requires exclusive research funding use, separate accounts and annual reports.
Approval of Indian National Theatre, Bombay as an approved institution for income-tax research exemption requires exclusive use of exempted funds for social science research, maintenance of separate accounts for those funds, and submission of an annual report to the prescribed authority detailing amounts collected under the exemption and their utilisation; the approval is effective for a specified multi-year period.

Scientific Research Association approval requires separate research accounts and prescribed annual returns, subject to time-limited validity.
Approval of Bhaskaracharya Pratishthan, Pune as a Scientific Research Association is conditional on maintaining a separate account for sums received for scientific research and on furnishing an annual return of scientific research activities to the prescribed authority in the prescribed forms by the specified annual due date; the approval is effective for a fixed period from the notification date.

Approval under section 35D: institute authorised for technological and management consultancy activities, approval effective from stated operative date.
Approval under Section 35D is granted to The Institute of Economic & Market Research for tax recognition limited to technological consultancy and management consultancy under clause (a) of sub section (2), with the approval taking effect from the stated operative commencement date.

Research institution approval requires separate accounting and annual reporting to the prescribed authority for tax recognition.
Approval is granted to the Women's Polytechnic and Research Centre as an approved institution for research in other natural or applied sciences, conditional on maintaining a separate account for sums received for scientific research (excluding certain fields) and on furnishing an annual return of scientific research activities to the prescribed authority in the prescribed form for each financial year by the notified deadline.

Notification under section 10(23C)(v) recognizes Sri Ekambaranathar Temple for tax purposes from assessment year 1971-72.
The Central Government, exercising powers under section 10(23C)(v) of the Income-tax Act, notifies Sri Ekambaranathar Temple, Kancheepuram, as an institution covered by that provision, with effect from the assessment year 1971-72, as recorded in the notification.

Section 10(23C)(v) notification recognizes Srimanmaharaja Niranjana Jagadguru entity for income tax purposes under a specified assessment year.
The Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Srimanmaharaja Niranjana Jagadguru Sri Mallikarjuna Murugharajendra Mahaswaminam for the purposes of that provision, specifying the assessment year from which the recognition applies and thereby registering the institution for income tax treatment under the cited statutory clause.

Tax exemption under section 10(23C)(v) notified for a temple, applying from the specified assessment year.
The Central Government, invoking clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notifies Sree Padmanabhaswamy Temple, Trivandrum, as recognised for the purposes of that provision, with the recognition effective from the assessment year 1971-72.

Notification under section 10(23C)(v): tax recognition granted to All India Missions Tablet Industry, Bangarapet retroactively.
The Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies The All India Missions Tablet Industry, Bangarapet for the purposes of that provision, designating the entity as recognised under the statute and specifying commencement of that recognition from the stated assessment year.

Notification under section 10(23C)(v) recognizes a religious institution's tax-exempt status from a specified assessment year.
Notification under the Income-tax Act recognizes a religious institution as qualifying under section 10(23C)(v); the Central Government notifies the institution as eligible for the provision with effect from assessment year 1977-78, bringing it within the statutory tax-exemption framework for charitable and religious entities.

Tax exemption notification: temple recognised under income tax charitable provision granting retrospective recognition.
The Central Government, exercising the powers conferred by clause (v) of sub section (23C) of section 10(23C)(v) of the Income tax Act, 1961, notifies Sri Bhimeswaraswamy Temple, Draksharama, as recognised for the purposes of that provision, with the recognition operating from the assessment year(s) 1974-75.

Tax exemption notification designates a charitable trust under income tax provisions, recognising its status effective from a prior assessment year.
The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notifies Sri Malladi Satyalingam Naicker Charities, Kakinada, for the purposes of that provision and specifies that the notification applies from the stated assessment year, thereby recognising the trust under the statutory notification mechanism.

Tax exemption notification under section 10(23C)(v) recognizes Sri Bhavanarayana Swamy Devasthanam as a notified institution.
Notification under section 10(23C)(v) designates Sri Bhavanarayana Swamy Devasthanam, Ponnur as a notified institution eligible for the provision's tax treatment, with effect from the assessment year specified in the instrument.

Tax notification under section 10(23C)(v) recognizes hospital status effective from the stated assessment year for tax purposes.
The Central Government issues an official notification designating St. Joseph's Hospital, Baramulla as qualifying under the tax exemption provision, recognising its eligibility for the statutory exemption framework effective from the assessment year 1977-78.

Tax exemption under section 10(23C)(v): notification recognizes Sri Seetharamachandra Swamy Devasthanam for statutory tax-exempt classification.
The Central Government, exercising its power under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Sri Seetharamachandra Swamy Devasthanam, Bhadrachalam, as falling within that clause for the relevant assessment year, thereby recognizing the institution for the statutory tax-exemption category.

Tax exemption recognition under section 10(23C)(v) notifies Sri Brahmatantra Swatantra Parakala Mutt as eligible for tax purposes.
The Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Sri Brahmatantra Swatantra Parakala Mutt, Mysore as an institution within the scope of that provision, with effect from the assessment year specified in the notification; the instrument records the notification number and administrative reference.

Income tax notification under section 10(23C)(iv) recognises India International Centre's exemption for specified assessment years.
Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies India International Centre, New Delhi as recognised for the purposes of that provision for the specified assessment years via Notification No. S.O.3475 dated 20 9 1977.

Tax notification under section 10(23C)(iv) recognizes Seamen's Welfare Association's status from assessment year 1971-72.
Central Government notifies Seamen's Welfare Association, Calcutta for the purposes of section 10(23C)(iv) of the Income-tax Act, 1961, with recognition effective from the assessment year 1971-72.

Income-tax exemption under 10(23C)(iv) notified for Maharashtra State Women's Council, confirming entitlement to statutory tax relief.
Notification confers tax-exempt status under section 10(23C)(iv) of the Income-tax Act on Maharashtra State Women's Council, Bombay, by formal Central Government declaration specifying applicability from the relevant assessment year and recognising the organisation's entitlement to the statutory exemption.

Exemption under section 10(23C)(iv): Naval Officers' Wives Association notified for tax-exempt status effective from specified assessment year.
The Central Government, under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Naval Officers' Wives Association, New Delhi, as entitled to tax-exempt status and declares the notification effective from the assessment year 1975-76.