Designation of National Rural Development Bonds as qualifying instruments for a tax provision under the Income tax Act.
Central Government notifies that the National Rural Development Bonds (Second Issue), as specified under clause (b) of rule 4 of the Public Debt Rules, 1946, shall be the National Rural Development Bonds (Second Issue) for the purposes of the explanatory provision to section 54E of the Income tax Act, 1961, the notification being made under the statutory power conferred by the relevant sub clause.

Non-transferability of government bonds: non-negotiable bonds with annual interest and registered-holder nomination regime.
Government prescribes the form and terms of National Rural Development Bonds (Second Issue) under the Public Debt Act and Rules, specifying a three-year term and an annual interest rate of seven and a half percent paid annually by warrant to the registered address. The bond is declared non-negotiable and non-transferable before maturity. Issuance and administration rules include date of issue as date of receipt or realization, address-change notification to the Public Debt Office, nomination and registration procedures for sole holders, and a fee structure exempting the first nomination but charging a prescribed fee for subsequent registrations.

National Rural Development Bonds issuance: bonds issued with fixed interest, tax exemptions and restricted transferability under notification.
Notification of the National Rural Development Bonds (Second Issue), 1983 fixes issuance and operational terms: bonds on tap from the notified date, issued at par with annual interest payable yearly and repaid at par on maturity; investment limited to the net consideration of specified long term capital asset transfers (sale proceeds less transfer expenditure). The notification sets tax and wealth exemption eligibility subject to statutory limits, prescribes refund and certificate mechanisms for tax deducted at source, and details non transferability, nomination, application, payment and registration procedures through designated banking outlets and Public Debt Offices.

Section 10(23C)(iv) notification recognizes Spastics Society of Eastern India for income tax exemption eligibility under the Income tax Act.
The Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Spastics Society of Eastern India as a recognised institution for the purposes of that provision for the assessment years 1983 84 to 1985 86.

Tax exemption notification under section 10(23C)(v) confirms Shri Omkareshwar Deosthan Trust's notified status for specified assessment years.
The Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Shri Omkareshwar Deosthan Trust, Pune, as eligible for the tax exemption status and fixes that recognition for the assessment years 1981 82 through 1983 84, thereby defining the temporal scope of the trust's statutory exemption.

Charitable status notification: section 10(23C)(v) recognition of T.V.S Charities Trust under Income-tax Act for specified assessment period.
The Central Government, under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notifies T.V.S Charities Trust for the purpose of that provision, formally recognising the trust within the statutory tax-exemption framework and specifying the assessment period covered by the notification.

Rate fixation under Fourth Schedule: government establishes specified rate under clause (b) of rule 6, superseding prior notification.
Central Government fixes 9 1/2 per cent. as the rate referred to in clause (b) of rule 6 of Part A of the Fourth Schedule to the Income-tax Act, 1961, with immediate effect, and expressly supersedes the earlier notification No. S. O. 676(E) dated 1st September 1981.

Income-tax Appellate Tribunal rules amended: reference filings, annexure requirements, officer substitution and inspection fee schedule updated.
Amendments require reference applications to be filed in triplicate with documents and English translations as necessary; the Tribunal will append documents to the statement of the case and may direct parties to file certified copies of annexures within prescribed time, forwarding the statement without annexures if filing defaults. The rules substitute an officer designation and prescribe inspection fees for Tribunal records with a charge for the first hour and a reduced charge for each additional hour.

Public Provident Fund interest rate set for the specified year; subscriptions and balances accrue notified annual interest.
Pursuant to section 5 of the Public Provident Fund Act, 1968, the Central Government formally notifies the annual rate of interest to be applied to subscriptions and to balances standing to the credit of subscribers for the specified year, thereby fixing the operative interest entitlement for accounts in the Fund during that period.

Tax recognition under Section 80G: temple notified as a place of public worship enabling donor deduction treatment.
Notification declares Shree Dholi Satiji Mandir, Fatehpur (Rajasthan) to be a place of public worship of renown under section 80G, using the Central Government's power to recognize institutions for donor tax treatment under the Income tax Act, 1961.

Section 80G recognition: Arulmigu Sundara Varadaraja Perumal Koil notified as public place of worship enabling tax-deduction eligibility.
Notification under section 80G designates Arulmigu Sundara Varadaraja Perumal Koil, Madras, as a place of public worship of renown throughout Tamil Nadu, effected by the Central Government under sub section (2)(b) of section 80G of the Income tax Act, 1961 (S.O.2731 dated 28 5 1983), thereby recognizing the temple for the statutory tax treatment under section 80G.

Approval under section 35(1)(ii) granted to a medical research institute, subject to accounting, reporting, and audit conditions.
Approval was granted to Ramakrishna Mission Seva Pratishthan, Vivekanand Institute of Medical Sciences, Calcutta as an approved institution for research expenditure within the Association category, subject to maintaining a separate research account, filing prescribed annual research returns by 30 April, and submitting audited accounts and balance sheet to the prescribed authority and tax commissioner by 30 June; the approval is time-limited to 17 November 1982-16 November 1984.

Notification under section 10(23C)(v): charitable exemption granted to The Society of the Franciscan Servants of Mary.
The Central Government notified The Society of the Franciscan Servants of Mary under the specified clause of section 10(23C) of the Income-tax Act, 1961, recognizing the society for tax-exempt status under that provision and specifying the temporal scope of recognition by way of notification S.O.2730 dated 25-5-1983.

Tax exemption notification under section 10(23C)(v) recognizes Sri Ahobia Lakshmi Nrisimha Sabha for specified assessment years.
Central Government notification under clause (v) of sub section (23C) of section 10 of the Income tax Act recognizes Sri Ahobia Lakshmi Nrisimha Sabha (Regd), New Delhi, as eligible for the statutory income tax exemption for the assessment years 1982 83 to 1984 85, effected by S.O.2729 dated 25 5 1983.

Research programme approval under section 35(2A) grants tax recognition to specified R&D projects with defined sponsor and lab.
Approval under sub-section (2A) of section 35 of the Income-tax Act, 1961 is notified for two research projects-Structural Return Loss Measurement in High Frequency Coaxial Cables and Electrochemical Control of Environmental Pollution-sponsored by M/s. Garg Associates Pvt. Ltd., implemented by the Indian Institute of Science, Bangalore, with commencement April 1982, completion March 1983, and an estimated project cost; the Institute is noted as approved under section 10(2)(xiii) of the Indian I.T. Act, 1922.

Approval under section 35(1)(ii): college recognised for scientific research subject to account, reporting and audited-accounts conditions.
The College of Textile Technology, Serampore is approved as an institution for purposes of income tax scientific research provisions in the category "Association" on conditions that it maintain separate accounts for research receipts, furnish annual returns of scientific research activities to the prescribed authority by 30 April each year, and submit audited annual accounts including income, expenditure and a balance sheet to the prescribed authority by 30 June each year with copies to the concerned Commissioner. The approval is effective for three years from 13 2 1983 to 12 2 1986.

Section 35(1)(ii) approval for research institution requires separate accounts and annual audited reporting for tax recognition.
Approval under section 35(1)(ii) granted to the National Institute of Rural Development, Hyderabad as an association in natural and applied sciences, subject to maintaining separate accounts for scientific research receipts, furnishing annual returns of research activities to the prescribed authority by 30th April each year, and submitting audited annual accounts and balance-sheet with copies to the Commissioner of Income-tax by 30th June each year; approval effective for three years from 13-2-1983 to 12-2-1986.

Tax approval for management consultancy recognised; institution authorised under income tax provisions with three-year validity.
Chaturvedi & Company, Calcutta is approved as an approved institution under clause (a) of sub section (2) of section 35D of the Income tax Act for the field of management consultancy; the approval commences on 19 8 1982 and is valid for three years, as notified.

Research approval under tax provision requires separate research accounts and annual audited returns to retain eligibility.
Approval under section 35(1)(iii) is accorded to Kumarappa Institute of Gram Swaraj, Jaipur, as an "Association" in other natural and applied sciences subject to conditions: maintain separate accounts for research funds, file annual returns of research activities in prescribed forms by the annual deadline, and submit audited annual accounts showing income, expenditure, assets and liabilities to the prescribed authority with copies to the Commissioner of Income-tax.

Approval under section 35(1)(ii): Tata Memorial Centre granted research-institution status subject to accounting, annual returns and audited accounts.
Tata Memorial Centre, Bombay, was approved as an institution under clause (ii) of sub-section (1) of section 35 in the category "Association" for other natural and applied sciences subject to conditions: (i) maintain separate accounts for sums received for scientific research; (ii) furnish annual returns of scientific research activities to the prescribed authority by 30 April each year in prescribed forms; and (iii) submit audited annual accounts and balance-sheet to the prescribed authority by 30 June each year with a copy to the concerned Commissioner of Income-tax. Approval effective 7 February 1983 to 6 February 1985.