Scientific research association approval requires separate research accounts, annual scientific returns and audited accounts.
Approval is granted to The Society for Prevention of Heart Diseases & Rehabilitation, Bombay as a scientific research association for purposes of section 35(1)(ii), 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 Council and a copy to the concerned Income-tax Commissioner by 31st May each year; approval is effective for a three-year period.

Research institution approval requires separate research accounts, annual returns by April and audited accounts submitted by June.
Approval is granted to the Institute of Road Transport, Madras, as an association for research in other natural and applied sciences (excluding agriculture, animal husbandry, fisheries and medicines) from 9 4 82 to 8 4 85, subject to maintaining separate accounts for research receipts, furnishing annual research activity returns to the prescribed authority by 30 April, and submitting audited annual accounts and balance sheet to the prescribed authority and the Commissioner by 30 June each year.

Research institution approval under Section 35(1)(ii) imposes separate research accounting and strict annual reporting and audit obligations.
Approval is granted to Birla Archaeological & Cultural Research Institute as an institution eligible under Section 35(1)(ii) for research-related tax recognition in other natural and applied sciences, subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the prescribed authority in specified forms and by specified dates, and submitting audited annual accounts, an income and expenditure statement, and a balance sheet with copies to the concerned tax commissioner.

Approval under section 35(1)(ii): institute approved subject to separate research accounts, annual returns and audited accounts deadlines.
Approval is granted to Deccan Sugar Institute, Pune, as an Association in natural and applied sciences subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities 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.

Approved institution status for research expenditure permits tax-favourable treatment subject to specified accounting and reporting conditions.
Krishnamurti Foundation India, Madras is approved as an approved institution for research tax purposes as an "Association" in natural and applied sciences to apply funds solely to the Centre for Application of Micro Processors, subject to conditions: maintain a separate account for research sums; furnish annual research returns to the Prescribed Authority by 30 April; and submit audited accounts and balance sheet copies to the Prescribed Authority and the Commissioner of Income-tax by 30 June each year. The approval is effective from 8-6-82 to 7-6-84.

Approval under section 35(1)(ii) confirms recognition of a research institution for tax purposes within a fixed period.
Approval of the Vanaspathi Manufacturers Association Oilseeds Research and Development Institute by the Indian Council of Agricultural Research is recorded for the purposes of section 35(1)(ii) of the Income tax Act, 1961, establishing its recognition by the prescribed authority under that clause. The notification limits that recognition to a specified two year period and provides the official notification number and date for administrative reference.

Notification under section 80G: Sri Lakshmi Narasimhaswamy Devasthanam recognised as place of public worship of renown.
The Central Government, under sub section (2)(b) of section 80G of the Income tax Act, 1961, by Notification No. S.O.3160 dated 7 7 1982, notifies Sri Lakshmi Narasimhaswamy Devasthanam, Kadiri to be a place of public worship of renown throughout the State of Andhra Pradesh.

Specified authority under section 72A is reconstituted by replacing a committee member with the Member (Legislation).
The Central Government amended the notification constituting the specified authority under section 72A of the Income-tax Act, 1961. It substituted item 5 in the committee's composition with the Member (Legislation), Central Board of Direct Taxes, ex officio Additional Secretary, Department of Revenue, Ministry of Finance.

Double taxation avoidance treaty establishes allocation of taxing rights, tax credit relief, and a mutual agreement procedure.
The Convention provides a bilateral treaty framework for avoidance of double taxation and prevention of fiscal evasion between India and Libya, applying to income taxes and similar levies, and giving effect in India under section 90. It defines residency and a functional concept of permanent establishment, allocates taxing rights across categories of income (business profits, immovable property, shipping, dividends, interest, royalties, personal services, pensions, etc.), authorises transfer pricing adjustments for associated enterprises, provides relief by foreign tax credit, and establishes mutual agreement and information exchange procedures, confidentiality safeguards, entry into force and termination rules.

Tax relief for donations to a notified temple: only contributions for repair and renovation qualify under section 80G.
Notifies Sri Mallikarjuna Swami Temple, Ameenpura Village (Medak District, Andhra Pradesh) as a place of public worship of renown throughout the State for purposes of relief under section 80G(2)(b), and clarifies that only donations for repair and renovation of the temple will qualify for relief under that provision.

Notification under section 10(23C)(v) recognises Sri Thirukameswarar Devasthanam for tax treatment in specified assessment years.
The Central Government notifies Sri Thirukameswarar Devasthanam, Villianur, Pondicherry State, as an institution covered by section 10(23C)(v) of the Income-tax Act, 1961, for the assessment years 1979-80 to 1982-83, thereby recognising it for the tax treatment conferred by that provision.

Charitable notification: temple recognised under income tax exemption provision by central government for specified assessment years.
The Central Government, exercising the power conferred by clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Sri Lakshmi Nara Simha Swamy Temple for the purposes of that provision and recognises the temple under the statute for the assessment years 1982 83 to 1984 85, as recorded in Notification No. S.O.2915 dated 28 6 1982.

Notification under section 10(23C)(v): Shri Venkatesa Devasthan, Bombay notified for tax-exempt status for assessment year.
The Central Government, invoking clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Shri Venkatesa Devasthan, Bombay, as eligible under that provision for the period corresponding to the assessment year 1982-83, thereby conferring notified status for tax purposes for that assessment year.

Notification under section 10(23C)(v): institution notified as eligible for statutory income-tax exemption for specified years.
The Central Government notifies Sree Krishna Bhaktha Jana Sabha Nangamallu under section 10(23C)(v) of the Income-tax Act as eligible for the statutory income-tax exemption mechanism for the assessment years specified, thereby identifying the institution and fixing the temporal scope of the notification for application of the exemption.

Tax exemption notification under section 10(23C)(v) recognizes Kottar Social Service Society for specified assessment years.
The Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Kottar Social Service Society as a qualifying entity under that provision for the assessment years 1980 81 to 1982 83 by S.O.2912 dated 23 6 1982.

Notification under section 10(23C)(v): Mahanirvan Math recognised for income-tax exemption for specified assessment period.
Central Government notification S.O.2911 dated 23-6-1982 exercises the power under clause (v) of sub section (23C) of section 10 to notify Mahanirvan Math, Birbhum as an institution eligible for income-tax exemption, and specifies that the notification covers the assessment years 1980-81 to 1982-83, thereby fixing the temporal scope of the institution's recognition under the provision.

Research institution approval under income tax law granted, subject to accounting, annual returns and audited accounts filing.
Sangeet Research Academy, Calcutta, is approved as an institution for research-related tax benefits under the income tax provision for scientific research, classified as an Association in other natural and applied sciences, subject to conditions: maintain separate accounts for eligible research receipts; furnish annual returns of research activities by 30 April; and submit audited annual accounts and balance-sheets to the prescribed authority and the Commissioner of Income-tax by 30 June. The approval is effective for a one-year period from the stated commencement date.

Research institution approval under section 35(1)(ii) requires separate accounts, annual returns, and audited submissions for tax recognition.
Approval under section 35(1)(ii) granted to Associated Electronic Research Foundation, New Delhi as an approved institution in the "Association" category for other natural and applied sciences, subject to conditions: maintain a separate account for research receipts (excluding certain fields); furnish annual returns of research activities to the prescribed authority by 30 April each year; and submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority by 30 June each year with copies to the Commissioner of Income-tax. The approval is effective for a three-year period.

Scientific research approval under section 35(2A) requires separate accounts and annual audited returns for tax recognition.
Approval is granted for a scientific research programme at S. M. S. Medical College & Hospital, Jaipur, for the period 3-5-1982 to 2-5-1987, sponsored by private donation and qualifying under the tax law research provisions. The approval is subject to conditions requiring maintenance of separate project accounts; submission of annual project returns to the approving council by 31 May in prescribed form; and annual audited statements of accounts with total assets and liabilities to the council and a copy to the concerned Commissioner of Income tax.

Charitable institution recognition under section 10(23C)(v): Board of Trustees notified for income-tax purposes for specified assessment years.
The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies The Board of Trustees of the Temples, Charitable Institutions and Funds of the Goud Saraswat Brahman Community of Bombay as an institution covered by section 10(23C)(v) for the period corresponding to the assessment years 1980-81 to 1982-83, recorded under Notification No. S.O.2910 dated 9-6-1982.