Notification under section 10(23C)(v) recognizes a trust's tax exempt status for specified assessment years under the Income tax Act.
Notifies Sri Sanatan Dharam Lakshmi Narain Temple Trust under section 10(23C)(v) of the Income tax Act, exercising Central Government powers to notify the trust as within that clause for the assessment years specified in the notification.

Notification under section 10(23C)(v) confirms a trust's entitlement to income-tax exemption for specified assessment years.
Notification under Section 10(23C)(v) formally notifies Sri Anandashram Trust, Kanhangad, as a charitable institution for the purposes of that provision, specifying recognition for the assessment years 1981-82 to 1983-84 and thereby defining the period during which the trust is entitled to the statutory tax treatment under the clause.

Notification under section 10(23C)(v) designates Sri Venkateswara Swamy Temple as notified for specified assessment years.
Notification designates Sri Venkateswara Swamy Temple, Amalapuram, as a notified charitable/religious institution under section 10(23C)(v) of the Income tax Act, with the Central Government formally recognizing the temple for the purpose of that provision for the stated assessment years.

Research programme approval under income-tax research provision confirms project sponsor, implementing lab, period and outlay.
Approval is granted for a scientific research programme titled Development of Catalysts and Processes for the Conversion of C7/C9 Streams to Benzene & Xylene, sponsored by M/s. Indian Petrochemicals Corporation Limited and implemented by National Chemical Laboratory, Poona, commencing December 1982 with proposed completion December 1985 and an estimated outlay of Rupees fifteen lakhs eighty four thousand; the implementing lab is a unit of the Council of Scientific & Industrial Research with prior income-tax unit approval.

Scientific research approval under sub-section (2A) of section 35: two blasting studies approved with sponsor and university implementing.
Two scientific research programmes were approved by the Secretary, Department of Science & Technology, for purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961 read with rule 6 of the Income-tax Rules, 1962. Both projects are sponsored by M/s. IDL Chemicals Ltd., Hyderabad, and implemented by Benaras Hindu University, Varanasi, with specified project durations and total costs recorded in the notification for tax-related application.

Research institution approval requires separate research accounts, annual returns and audited accounts to access tax-related research recognition.
The Institute of Indian Foundrymen, Calcutta, is approved as an Association for scientific research under the income tax framework, subject to maintaining a separate research account, furnishing annual returns of scientific research activities to the prescribed authority, and submitting audited annual accounts with income, expenditure, assets and liabilities to the prescribed authority and the concerned Commissioner of Income tax within the prescribed annual deadlines.

Approval under Section 35(1)(ii): university status granted with conditions on separate research accounts and annual returns.
Bhavnagar University is approved as an approved institution under clause (ii) of sub-section (1) of section 35 for natural and applied sciences. Conditions: maintain separate accounts for scientific research; furnish annual returns of research activities by 30 April each year; submit total annual accounts and balance-sheet by 30 June each year to the prescribed authority and provide copies to the concerned Commissioner of Income-tax. The approval is effective for a three-year period from 13-7-1982 to 12-7-1985.

Tax exemption under section 10(23C)(iv) notified for Battles of Panipat Memorial Society for specified assessment years.
The Central Government, exercising the power conferred by clause (iv) of sub section (23C) of section 10 of the Income tax Act, has notified Battles of Panipat Memorial Society as an entity covered by that provision for the specified assessment years, thereby recognising the Society for the purpose of the said section for that assessment period.

Tax exemption notification under section 10(23C)(iv) - Jawaharlal Nehru Memorial Fund notified for specified assessment years.
Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Jawaharlal Nehru Memorial Fund as eligible under that provision for a defined span of assessment years, placing the Fund within the exemption framework of the cited income tax provision for that period.

Section 10(23C)(v) notification recognizes specified religious and charity funds for tax exemption purposes.
Notification exercising the power under clause (v) of sub section (23C) of section 10(23C)(v) of the Income tax Act, notifying Calcutta Zoroastrian Community's Religious and Charity Funds as covered for the purposes of the section for the assessment years 1981 82 to 1984 85.

Tax exemption recognition under section 10(23C)(v) notified for Maunathul Islam Association for specified assessment years.
Central Government notification under section 10(23C)(v) recognises The Maunathul Islam Association, Ponani as qualifying for the statutory exemption framework and specifies the limited temporal scope of that recognition for the stated assessment years.

Approval under section 35(1)(ii): research association granted tax approval subject to separate accounts and annual filings.
Approval under the Income-tax Act was granted to FIE Research Institute, Ichalkaranji, as an approved institution under clause (ii) of sub section (1) of section 35 in the category "Association" for other natural and applied sciences, subject to maintenance of separate research accounts, annual returns to the prescribed authority by 30th April, and submission by 30th June of audited annual accounts and balance-sheet with copies to the Commissioner of Income-tax.

Research expenditure approval under section 35(2A) permits tax-benefit eligibility for a phased biogas digestor research project.
Approval is granted for the scientific research programme "Two phase large scale Bio-gas Digestor for mixed feed" for the purposes of sub section (2A) of section 35 of the Income tax Act, 1961, read with rule 6 of the Income tax Rules, 1962. The notification names the sponsor and implementing laboratory, gives the proposed project period and estimated cost, and records that the implementing institute holds prior approval under section 10(2)(iii) of the Income tax Act.

Approval under section 35(1)(ii): Kerala Forest Research Institute granted association status subject to accounting and reporting obligations.
The Kerala Forest Research Institute, Peechi is approved as an Association under clause (ii) of sub section (1) of section 35 for other natural and applied sciences, subject to maintaining separate accounts for scientific research receipts; furnishing annual returns of scientific research activities to the prescribed authority by 30 April each year; and submitting audited annual accounts, income and expenditure statements and balance sheet, with copies to the concerned Commissioner of Income tax, to the prescribed authority by 30 June each year. Approval is effective from 3 May 1983 to 2 May 1986.

Notification under section 10(23C)(iv): Ramakrishna Mission notified for income tax exemption across specified assessment years.
The Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies Ramakrishna Mission as an entity recognised for the purposes of that provision for the assessment years 1985 86 to 1990 91.

Tax exemption notification under section 10(23C)(v) recognizes Ramakrishna Math's charitable status for specified assessment years.
The Central Government notifies Ramakrishna Math as eligible for income-tax exemption under the provision corresponding to clause (v) of sub-section (23C) of section 10, specifying recognition for a defined block of assessment years and thereby conferring the administrative eligibility for exemption treatment during that period.

Tax approval for environmental programme requires separate accounts, annual audited statements and progress reports each year.
Auromitra (Friends of Auroville Research Foundation) is approved as an institution and its afforestation, soil and water conservation and agroforestry programme is approved for a three-year period, subject to maintaining a separate account for programme donations, furnishing an annual progress report by 30 April, and submitting audited annual accounts and a programme-specific balance sheet by 30 June; approvals remain subject to the prescribed authority's continued satisfaction and may be withdrawn retrospectively.

Approval under Section 35(1)(ii) requires separate research accounts and mandatory annual returns and financial disclosures.
Approval of Dr. Jivraj Mehta Hospital & Research Institute as an association for scientific research under section 35(1)(ii) is subject to maintaining a separate research account, furnishing annual research activity returns to the prescribed authority by 30 April, and submitting total income and expenditure statements and a balance sheet to the prescribed authority and the Commissioner of Income-tax by 30 June; the notification is effective for the specified period.

Research programme approval under section 35(2A) enables eligible tax treatment, sponsored by industry partner.
Approval is granted under the Income-tax Act for the scientific research project "Development of Rubber Grade Precipitated Silica", sponsored by M/s. Hindustan Lever Ltd., to be carried out at the Indian Rubber Manufacturer's Research Association, Thane, for the period 2 August 1982 to 1 August 1984 with an estimated outlay of Rs. 1.4 lakhs; the implementing body is already approved under section 35(1)(ii).

Notification under section 10(23C)(iv): Maratha Mandir recognised for tax exemption for the specified assessment years by central government.
The Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, issued Notification No. S.O.3900 dated 30-7-1983 notifying Maratha Mandir as covered by that clause and thereby extending the provision's tax-exempt recognition to Maratha Mandir for the assessment years 1982-83 to 1984-85.