Research approval under income-tax rules confers association status and requires annual returns, separate accounts, and audited reports.
Approval is granted to the World Wildlife Fund (Indian National Appeal), Bombay as an approved institution in the category "Association" for other natural and applied sciences, effective 21-6-1982 to 30-12-1983, subject to conditions that it maintain a separate account for scientific 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 the concerned Commissioner of Income-tax by 30 June each year.

Tax exemption notification under section 10(23C)(iv) confirms charitable status for Indian Medical Educational and Welfare Service.
Central Government notification recognizes Indian Medical Educational and Welfare Service of Seventh day Adventists as eligible under section 10(23C)(iv) of the Income tax Act, 1961 for assessment years 1980 81 to 1982 83, and notes an administrative correction to the clause numbering previously misread as (v).

Notification under section 10(23C)(iv): Indian Institute of Psychometry recognised for specified assessment years with tax exemption effect.
Central Government notification designates the Indian Institute of Psychometry as recognised for income-tax exemption purposes under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, specifying that recognition applies for the assessment years stated in the notification.

Notification under section 10(23C)(iv): Joint Plant Committee notified for exemption purposes covering specified past assessment years.
The Central Government, exercising authority under section 10(23C)(iv) of the Income-tax Act, notifies the Joint Plant Committee as an eligible institution for the purpose of that subsection, applying the designation for the assessment years 1964-65 through 1982-83 and thereby identifying the Committee for exemption treatment under the provision.

Tax exemption notification confirms association's notified status under income-tax provisions for specified assessment years retroactively.
Central Government notifies an Association of State road transport undertakings under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, recognising the association for the purpose of that provision for the specified assessment years and thereby fixing its notified status for the stated assessment-period coverage.

Notification under s10(23C)(iv): oil industry pool accounts notified for specified assessment years affecting tax treatment.
Notification under section 10(23C)(iv) designates specified oil industry pool accounts for the purposes of that clause, listing Freight Surcharge Pool Account No. 1 (assessment years 1972 73 to 1982 83), Freight Surcharge Pool Account No. 2, and Oil Industry Pool Accounts with sub accounts including an Additional Increase account (Rs. 37.97 per KL/MT for assessment years 1975 76 to 1982 83), C & F Adjustment Accounts, Product Price Adjustment Account, Imported Crude Price Neutralisation Account and Crude Oil Price Equalisation Account, each notified for the periods stated.

Notification under section 10(23C)(v): Loyola College Society notified for coverage under the provision for specified assessment years.
Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income tax Act, notifies Loyola College, Society as an institution covered by that provision for the specified assessment years, thereby subjecting the Society to the statutory treatment provided by that clause.

Designation as place of public worship under income tax enables tax recognition for Shri Venugopalaswamy Temple.
The Central Government, exercising powers under the Income-tax Act provision referenced in the notification, formally notifies Shri Venugopalaswamy Temple, Kunnavakkam, Chengleput District (Tamil Nadu) to be a place of public worship of renown throughout the State of Tamil Nadu, thereby granting the temple the administrative status recognized by that statutory provision.

Place of public worship designation confirms tax-related recognition for The Agneeswara Mahadevar Temple in Kerala.
Central Government, exercising powers under sub section (2)(b) of the Income tax Act, notifies The Agneeswara Mahadevar Temple, Trivandrum (Kerala), as a place of public worship of renown throughout the State of Kerala by Notification No. S.O.3354 dated 2 8 1982.

Charitable donation tax exemption: temple designated as recognized place of public worship enabling donor tax benefits.
Notification designates Shri Valarolinathar-Vadivudayamman Temple, Vairavanpatti, Ramnad District, Tamil Nadu, as a place of public worship of renown throughout the State under the income-tax law, invoking the Central Government's power to notify institutions for tax-relief treatment and thereby rendering donations to the temple eligible for the statutory tax treatment applicable to recognized charitable or religious institutions.

Notification under section 10(23C)(iv): Chemtech-Foundation formally recognized for specified assessment years under income-tax provision.
The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, notifies Chemtech-Foundation under that provision and specifies a defined set of assessment years as the temporal scope of the notification.

Tax exemption recognition under section 10(23C)(iv) extends to Atma-Vallabh Samaj Utkarsh Trust for specified assessment years.
Central Government notification recognizes Atma-Vallabh Samaj Utkarsh Trust as entitled to tax-exempt status under 10(23C)(iv) of the Income-tax Act, identifying the trust for the purposes of that provision and confining the recognition to the assessment years covered by the notification.

Research programme approval under section 35(2A) conditions tax recognition on separate accounts and annual audited returns.
Approval for the research programme "Transurethral Surgery Research (Clinical & Experimental)" is granted for the purposes of section 35(2A) of the Income-tax Act, subject to conditions that the college maintain separate project accounts, furnish annual returns to the Council by 31st May in prescribed forms, and submit an annual audited statement of account with total assets and liabilities to the Council and the concerned Income-tax Commissioner.

Scientific research approval under section 35(2A) confirms project eligibility subject to separate accounts and annual audited returns.
Approval is granted to the Community Health and Development (CHAD) study at The Christian Medical College & Hospital, Vellore, under section 35(2A) of the Income tax Act for a five year period. The approval is subject to maintaining a separate account for the project, furnishing annual returns to the council by 31st May in the prescribed form, and submitting an annual audited statement of accounts with total assets and liabilities to the council and the concerned Income tax Commissioner by 31st May each year.

Section 35 research exemption: approval requires exclusive research use, annual reporting, and prescribed investment of unutilized funds.
Approval under section 35(1)(iii) permits Mangalore University to receive tax-exempt donations provided those funds are used exclusively for promotion of social science research, maintained in a separate account with annual reporting to the prescribed authority, annual submission of income/expenditure statements and balance-sheet to the prescribed authority and the Commissioner by 30 June, and any unutilized funds are invested in prescribed government or specified institutional instruments; approval is valid for three years.

Scientific research approval enables tax treatment for a sponsored R&D project with specified project period and budget.
Approval is notified of a scientific research programme for purposes of the Income-tax Act provision addressing research expenditure. The project, Development of Synthetic Thickeners for Pigment Printing and Adhesives for Flat-Head Printing, is sponsored by a private chemical company and executed at Ahmedabad Textile Industries Research Association, with specified commencement and completion dates and an estimated outlay for the approved period.

Tax approval under section 35(1)(ii) recognises scientific research status with mandatory accounting and reporting conditions.
Surottam Hutheesing Health Foundation, Ahmedabad, is approved under section 35(1)(ii) as a Scientific Research Association in medical research, subject to maintaining a separate account for research receipts, furnishing annual returns of research activities to the Council by 31st May in the prescribed form, and submitting the annual audited statement of accounts to the Council by 31st May and to the concerned Income-tax Commissioner. The approval is effective from 25-5-82 to 24-5-84.

Scientific research association approval under Income-tax law requires separate research accounts, annual returns, and audited statements.
Approval is granted to Vivekananda Rock Memorial and Vivekananda Kendra as a scientific research association under section 35(1)(ii) of the Income-tax Act, conditional on maintaining a separate account for medical research receipts, furnishing annual returns of scientific research activities to the prescribed authority by 31st May each year in the prescribed form, and furnishing the annual audited statement of accounts to the prescribed authority by 31st May each year with a copy to the concerned Commissioner of Income-tax; approval effective for two years from 31-5-1982 to 30-5-1984.

Approval under section 35(1)(ii) permits tax recognition subject to maintaining separate research accounts and annual audited filings.
Approval is granted to Hyderabad Science Society as an Association for scientific research under the income tax research provision, subject to maintaining separate accounts for research receipts (excluding certain fields), furnishing annual returns of research activities in prescribed forms to the prescribed authority, and submitting audited annual accounts, income and expenditure statements, and balance-sheets to the prescribed authority and the concerned Commissioner of Income-tax within the stipulated annual deadlines.

Approval under section 35(1)(ii): Nimbkar Agricultural Research Institute recognised for tax-advantaged research status for a limited term.
Approval is granted to Nimbkar Agricultural Research Institute, Phaltan by the prescribed authority for purposes of the Income-tax Act clause concerning deductible research expenditure, recognising the institute as an approved research institution eligible for statutory tax treatment; the recognition is effective from 1 April 1982 to 31 March 1985 and is issued with the departmental notification and file references noted.