Tax exemption under Section 10(23C)(iv) notifies King Geroge V Memorial as a recognized charitable institution for specified assessment years.
Notification designates King Geroge V Memorial as a notified charitable institution for income tax purposes under Section 10(23C)(iv), with the Central Government exercising its power to notify the institution and specifying the temporal scope of recognition within the statutory exemption framework.

Tax exemption under section 10(23C)(v) notified for Sree Parvathy Sankara Mahaganapathi Parishad for relevant years.
The Central Government's notification under section 10(23C)(v) recognizes Sree Parvathy Sankara Mahaganapathi Parishad as a qualifying institution for the income-tax exemption provision, formally placing the institution within the class eligible to claim the exemption for the assessment years specified, thereby providing administrative recognition under the Income-tax Act for that period.

Amendment to tax exemption notification: the exempt entity's name corrected to Sri Padmanabhaswamy Temple Trust.
The Central Government, exercising power under Section 10(23C)(v) of the Income tax Act, amends Notification No. 4011 dated 6 June 1981 by substituting "Sree Padmanabaswamy Temple, Trivandrum" with "Sri Padmanabhaswamy Temple Trust, Trivandrum"; the change is effected by Notification No. 2446 dated 29 07 1981 (File No. 197/38/78 IT(AI)).

Tax exemption notification: Swarga Ashram Trust notified under charitable trust provision for specified assessment period.
Notification designates Swarga Ashram Trust as eligible under section 10(23C)(v) of the Income tax Act, 1961 for the assessment years covered by the notification, the Central Government exercising clause (v) of sub section (23C) of section 10 to notify the trust for the purposes of that provision and thereby bringing the trust within the statutory tax exemption framework for the specified period.

Notification under section 10(23C)(v): recognition of Bet Devasthan Samiti's charitable status for specified assessment years.
Notification under section 10(23C)(v) formally recognizes Bet Devasthan Samiti of Bet-Dwarka as an institution within the Income-tax Act exemption framework, specifying the continuous range of assessment years to which that notified status applies.

Tax exemption notification: Trust recognized under section 10(23C)(v) as eligible for exemption for specified assessment years.
Government notification recognizes Gita Bhawan Trust Society (Regd.) as entitled to tax-exempt status under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961 for specified assessment years, operating as an administrative determination of the trust's eligibility for the exemption for those years.

Tax exemption notification under section 10(23C)(v): trust recognised for tax-exempt status for specified assessment years.
Notification that section 10(23C)(v) is applied to recognise Shree Rama Vaikunoh Temple Trust, Pushkar as entitled to tax-exempt status under the Income-tax Act; the Central Government formally notifies the trust for the purpose of the exemption provision, identifying the entity and the assessment years covered.

Approval restriction under section 35(1)(ii) limited to a specified date for Gujarat Institute of Chemical Technology.
The notification restricts the Income-tax Act approval previously granted to the Gujarat Institute of Chemical Technology, Ahmedabad, limiting the institute's approved status under the relevant provision so that it remains effective only up to the specified terminal date and recording the prior approval's reference for administrative purposes.

Notification under section 10(23C)(iv) confirms tax-exempt status for Indian Dental Association for specified assessment years.
The Central Government, exercising powers under the relevant clause of section 10(23C) of the Income-tax Act, notifies the Indian Dental Association as an entity covered by the tax-exemption provision for the period corresponding to the assessment years 1977-78 to 1981-82.

Notification under section 80G designates Shri Dwarkadishji Mandir as a place of public worship of renown in Gujarat.
Central Government notification designates Shri Dwarkadishji Mandir, Bet (Gujarat), as a place of public worship of renown throughout the State of Gujarat for the purposes of section 80G of the Income-tax Act, 1961, under the powers conferred by sub section (2)(b) of the provision, thereby recognising the temple for the statutory tax-related status and benefits applicable to places of public worship acknowledged as being of renown within the state.

Approval under section 35(1)(ii): scientific research association status with mandatory accounting and annual reporting obligations.
Approval is granted to the National Heart Foundation, Bombay as a scientific research association for tax purposes, subject to maintaining a separate account for medical research funds, furnishing annual returns of scientific research activities to the Indian Council of Medical Research by 31st May in the prescribed form, and providing an annual audited statement of accounts to the Council and a copy to the Income-tax Commissioner by the same date. The approval is effective for two years from 18-6-1981 to 18-6-1983.

Scientific Research Association approval: conditional tax recognition requiring separate research accounts, annual returns, audited accounts and import clearance.
Approval is granted to Escorts Heart Institute and Research Centre as a Scientific Research Association for tax purposes, conditional on maintaining a separate account for research receipts, furnishing annual returns of research activities and an annual audited statement of accounts to the Indian Council of Medical Research by 31 May with a copy to the Income-tax Commissioner, obtaining Government clearance before importing specified gifted equipment, and subject to a two-year effective period from 19 June 1981 to 18 June 1983.

Scientific research association approval with conditional compliance obligations for reporting, accounting, infrastructure, and staffing.
Approval granted to Gujarmal Modi Hospital & Research Centre for Medical Sciences as a scientific research association, conditional on maintaining separate research accounts, furnishing annual scientific returns and an annual audited statement of accounts to the prescribed authority and the Income-tax Commissioner by 31st May, and completing specified construction, relocation and staffing requirements; approval effective for a two-year period and renewable only upon satisfaction of the infrastructure and research-intensification conditions.

Income-tax certificate proceedings amended to allow authorised banks and certain bank branches to receive payments and revise form.
The amendment inserts a defined term authorised bank consistent with the Income-tax Rules, expands permissible receipt points to include branches of central or major scheduled banks, their subsidiaries and any authorised bank alongside government treasuries, and revises the certificate Appendix form to replace treasury officer entries with manager entries for authorised banks and the major scheduled bank.

Income tax amendment expands payment agents to authorised banks for collection and replaces Treasury references in forms.
Defines authorised bank as a bank appointed by the Reserve Bank of India under section 45(1) of the RBI Act and substitutes references to Government Treasury in rule 30 and rule 112(12) with branches of the Reserve Bank of India, the State Bank of India or any authorised bank; inserts "or the authorised bank" after subsidiaries and omits "free of charge." Appendix II forms and notes are amended to replace Treasury/Sub Treasury designations with Manager/authorised bank or a branch of the authorised bank.

Approval under section 35(1)(ii): tax recognition for a research society conditioned on separate accounts and annual filings.
Approval under section 35(1)(ii) is granted to the Machinery and Scientific Research Product Society, New Delhi as an 'Association' for scientific research in other natural and applied sciences (excluding agriculture, animal husbandry, fisheries and medicines). The approval is conditional on maintaining a separate account for qualifying research receipts, furnishing an annual return of research activities to the prescribed authority by 30 April each year, and submitting that annual return and statement of accounts to the Commissioner of Income-tax. The approval is effective for a three-year period from 14-4-1981 to 13-4-1984.

Approval under section 35(1)(ii) grants research association status with separate accounting and required annual returns.
Approval under section 35(1)(ii) designates Bakul Finechem Research Centre, Bombay as an approved research association subject to conditions: maintain a separate account for research receipts (excluding agriculture, animal husbandry, fisheries and medicines); furnish an annual scientific research return to the prescribed authority by 30 April each year in prescribed form; and submit the annual return and statement of accounts to the Commissioner of Income-tax, Bombay. The approval is time-limited from 1 April 1981 to 31 March 1984.

Approval under section 35(1)(iii): institution granted research exemption subject to exclusive fund use, accounts, and audited reports.
Jnana Probodhini, Pune is approved for the research-related exemption under clause (iii) of sub section (1) of section 35, subject to conditions: funds must be used exclusively for promotion of social science research; separate accounts must be maintained for those funds; and the institution must submit annual reports and audited statements to the prescribed authority showing funds collected and their utilisation. The approval is effective for a three year period from the start of 1981 to the end of 1983.

80G recognition of a public place of worship enables donation tax deduction eligibility for the notified temple across the state.
Notification under sub-section (2)(b) of section 80G designates Sri Amareswara Swamy Temple, Amaravati, Mangalagiri Taluk, Guntur District, as a place of public worship of renown throughout the State, issued by the Central Government under the Income-tax Act, 1961 by S.O.2565 dated 11-6-1981.

Research institution approval requires separate research accounts and annual returns for tax recognition under income tax rules.
Fie Research Institute, Ichalkaranji was approved as an institution for tax recognition in the area of other natural or applied sciences as an "Association"; approval is time limited and conditional on maintaining separate accounts for non agricultural research, furnishing an annual return of research activities to the prescribed authority by the specified date, and submitting the annual return and statement of accounts to the Commissioner of Income tax each year.