Notification under section 10(23C)(iv): charitable society recognised for tax-exempt status for two assessment years consecutively.
Notification under section 10(23C)(iv) of the Income-tax Act designates Churhat Childrens' Welfare Society as an entity covered by the tax-exemption provision, the Central Government formally notifying the society for the purpose of that provision for the assessment years 1984 85 and 1985 86.

Baggage transit to customs stations: a five-rupee fee is now payable for each transhipment application.
The amendment substitutes regulation 4 to prescribe a fee of five rupees for each application for transhipment of goods, payable at all customs stations, and states that the amendment takes effect upon publication in the Official Gazette under the authority of the Customs Act, 1962.

Tax exemption notification under section 10(23C)(iv) confirms charitable status of a music academy for limited assessment years.
The Central Government, invoking the authority in section 10(23C)(iv) of the Income tax Act, notifies The Music Academy, Madras as an institution covered by that provision for a specified series of assessment years, thereby identifying the academy for the Act's tax exemption treatment under the cited clause.

Research institution approval under section 35(1)(ii) requires separate accounts, annual returns and timely audited filings.
Approval under the income tax provision was granted to Alchemic Research Centre (P.) Ltd., Bombay as an approved institution in the Association category for other natural and applied sciences, subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities by 30th April each year, and submitting audited annual accounts and balance sheet copies to the prescribed authority and the concerned Commissioner of Income tax by 30th June each year.

Tax rate fixation under Fourth Schedule sets a fixed rate for clause (b), superseding the prior notification.
Central Government, under clause (b) of rule 6 of Part A of the Fourth Schedule to the Income-tax Act, 1961, fixes with immediate effect ten per cent. as the rate referred to in that clause, superseding notification No. S.O. 388(E) dated 2nd June 1983; issued as Notification No. S.O. 616(E) dated 23-8-1984 and later superseded by Notification No. S.O. 466(E) dated 18-6-1985.

Research institution approval under section 35(1)(ii) requires separate research accounts, annual returns, audited accounts and renewal notice.
Approval permits Arvind Medical Research Foundation, Madurai, to be recognised as an approved institution for scientific research on condition that it maintains a separate research account, files annual returns of research activities by 30 April, submits audited annual accounts and balance-sheet copies to the prescribed authority and the tax commissioner by 30 June, and applies for renewal at least three months before the approval's expiry; the approval is effective from 11 April 1985 to 31 March 1986.

Approval under section 35(1)(iii) for research institutions requires separate accounts, annual returns, and audited filings.
Approval is granted to Bhogilal Leherchand Institute of Indology, Patan as an institution for research-related tax purposes, subject to maintaining a separate account for sums received for scientific research, furnishing annual returns of research activities to the prescribed authority 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.

Research exemption approval under section 35 granted with conditions on separate research accounts, annual returns and audited filings.
Charutar Arogya Mandal is approved under clause (ii) of sub section (1) of section 35 read with rule 6 as an Association for scientific research, subject to conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities to the prescribed authority by 30 April each year; and submit audited annual accounts and a balance sheet to the prescribed authority by 30 June each year with copies to the concerned Commissioner of Income tax. The approval is effective from 24 04 1983 to 31 12 1984.

Research association approval under income-tax law requires separate research accounts and annual audited returns submission.
Approval under the income-tax provisions was granted to the Serum Institute of India Research Foundation, Poona, as an association for scientific research, subject to maintaining separate accounts for research funds, furnishing annual returns of research activities to the prescribed authority by 30 April each year, and submitting audited annual accounts and balance-sheet copies to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year.

Research institution approval under section 35(1)(ii) grants conditional tax recognition subject to separate accounting and annual audited reporting.
Approval is granted to Span Research Centre, Udhana, Surat as an institution under clause (ii) of sub section (1) of section 35 of the Income tax Act, read with rules, subject to maintaining separate accounts for scientific research, furnishing annual returns of research activities in prescribed forms by the stated deadline, and submitting audited annual accounts and balance sheet to the prescribed authority with copies to the Commissioner of Income tax; the approval is limited to a specified effective period.

Institutional approval under tax law requires separate research accounts, audited annual accounts, and annual returns to authorities.
Approval of the Centre for Regional Ecological and Science Studies in Development Alternatives, Calcutta, as an Institution for purposes of clause (ii) of sub section (1) of section 35 is subject to conditions: maintain a separate account for research receipts; submit annual returns of scientific research activities to the prescribed authority by 30th April in prescribed forms; and furnish audited annual accounts, balance sheet and copies to the concerned Commissioner of Income tax by 30th June.

Research institution approval requires separate research accounts, annual returns by April and audited accounts submitted by June.
The Indian Copper Development Centre, Calcutta is approved as an Approved Institution in the category of an Association for research-related tax recognition from 1-4-1984 to 31-3-1987, subject to maintaining a separate account for research receipts, filing annual returns of scientific research activities by 30 April, and submitting audited annual accounts and balance sheet to the prescribed authority and the Commissioner by 30 June each year.

Tax exemption under section 10(23C)(iv) granted to Missionaries of Charity for specified assessment years.
The Central Government, exercising the power under clause (23C)(iv) of section 10 of the Income tax Act, 1961, notifies "Missionaries of Charity, Calcutta" for the purposes of that provision for the period covering assessment years 1985-86 to 1989-90, thereby recognising the institution under the referenced exemption provision for that assessment year span.

Notification under section 10(23C)(v): tax-exempt status conferred on Delhi Parsi Anjuman for specified assessment years.
Central Government notification under section 10(23C)(v) of the Income-tax Act, 1961, formally notifies Delhi Parsi Anjuman as covered by that provision for the assessment years 1985-86 to 1987-88, conferring the statutory status under the tax-exemption framework for the specified period.

Approval under section 35(1)(ii) for research association subject to annual reporting, audited accounts and separate research accounts.
Approval is granted to the Society of Indian Plant Taxonomists, Allahabad, as an approved institution under section 35(1)(ii) of the Income-tax Act, subject to conditions: maintain a separate account for scientific research receipts; furnish annual returns of scientific research activities to the prescribed authority by 30 April each 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 the stated period.

Research association approval requires separate research accounts, annual returns by prescribed deadlines, and audited account submission.
Approval of Sah Industrial Research Institute, Varnasi as an approved research association requires maintenance of a separate account for sums received for scientific research; annual returns of scientific research activities to the prescribed authority in prescribed forms by the annual return deadline; and submission of audited annual accounts showing total income, expenditure and balance-sheet, with copies to the prescribed authority and the concerned Commissioner of Income-tax, for a fixed three-year approval period.

Research approval under section 35: institution approved subject to separate accounting, annual research returns, and audited accounts.
Approval is granted to Vanaspathi Manufactures Association Oilseeds Research and Development Institute, Bombay as an approved institution under clause (ii) of sub section (1) of section 35, subject to maintaining a separate account for scientific research receipts, furnishing annual returns of scientific research activities to the prescribed authority by 30 April, and submitting audited annual accounts with income, expenditure and balance sheet to the prescribed authority and a copy to the Commissioner of Income tax by 30 June. The approval is effective from 1 December 1983 to 31 December 1984.

Approval under section 35(1)(ii): institution recognised for scientific research subject to accounting, annual returns and audited accounts.
Approval has been granted to Family Planning Foundation, New Delhi, as an Approved Institution for research expenditure deduction under section 35, subject to conditions: maintain a separate account for research receipts; file annual returns of scientific research activities to the prescribed authority by 30 April each year; and submit audited annual accounts and balance sheet to the prescribed authority by 30 June with copies to the Commissioner of Income tax. The notification is effective from 31 12 1983 to 31 12 1984.

Approval under section 35(1)(ii) for research institutions imposes accounting, annual return and audited accounts obligations.
Approval of the Birla Institute of Scientific Research, Calcutta, as an Institution under clause (ii) of sub section (1) of section 35 is granted for the period 1 4 1984 to 31 3 1985, subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the prescribed authority by 30 April each year, and submitting audited annual accounts and balance sheet to the prescribed authority and the Commissioner of Income tax by 30 June each year.

Approval under section 35(1)(ii) grants research institution recognition subject to separate research accounts and annual audited reporting obligations.
Approval under section 35(1)(ii) recognises the Institute of Kidney Diseases and Research Centre, Ahmedabad as an eligible institution for research-related tax recognition, conditioned on maintaining separate accounts for research receipts, filing prescribed annual returns of scientific research activities, and submitting audited annual accounts and balance sheet to the prescribed authority with copies to the Commissioner of Income-tax within the specified deadlines.