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Notifies "Pirojsha Godrej Foundation, Bombay" u/s 10(23C)(iv)
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Notification under section 10(23C)(iv): charitable foundation notified for specified assessment years under tax exemption rules.
Central Government, invoking sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, notifies Pirojsha Godrej Foundation, Bombay, for the purpose of that provision for the period covering the specified assessment years, recording the notification number and administrative file reference.
Notifies "Shri Mullavananatha Swami Temple, Tirukarugavur, Papanasam Taluk, Thanjavur Dist " u/s 80G
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Tax deduction eligibility under section 80G recognized for a temple as a place of public worship of statewide renown.
The Central Government, exercising power under section 80G sub section (2)(b), notifies Shri Mullavananatha Swami Temple, Tirukarugavur, Papanasam Taluk, Thanjavur District, as a place of public worship of renown throughout the State of Tamil Nadu, thereby granting administrative recognition for the tax-deduction treatment associated with that statutory designation.
Notifies "The ArulmiguKaraneeswararTemple, No. 16, Karaneeswarar Koil Street, Mylapore, Madras" under section 80G (2)(b)
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Place of public worship recognition under section 80G(2)(b) - temple notified for state-wide renown, enabling donor tax benefits.
The Central Government, under section 80G(2)(b) of the Income-tax Act, 1961, notifies The Arulmigu Karaneeswarar Temple, Mylapore, Madras, as a place of public worship of renown throughout the State of Tamil Nadu by Notification No. 4817 dated 09-09-1985 (File No. 176/34/85-IT(AI)).
Approved Institution "Vision Research Foundation, Madras" u/s 35(1)(ii)
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Research institution approval under section 35(1)(ii) requires separate research accounts and timely annual returns and audited accounts.
Approval granted to Vision Research Foundation, Madras under section 35(1)(ii) as an "Association" for scientific research for the period 1-4-1985 to 31-3-1987, subject to maintenance of a separate research account; annual returns of research activities to the prescribed authority by 30 April; submission of audited annual accounts and balance-sheet to the prescribed authority and Commissioner by 30 June; and advance application to the Central Board of Direct Taxes for extension at least three months before expiry, with late applications liable to rejection.
Approved Institution "Madras Institute of Magnetobiology, Madras" u/s 35(1)(ii)
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Research approval under income tax provisions: Madras Institute recognised subject to separate accounts, annual returns, audited accounts and renewal notice.
Approval of the Madras Institute of Magnetobiology as an Association eligible under the income-tax research deduction framework is granted subject to conditions: maintain a separate account for research receipts; furnish annual research activity returns to the prescribed authority by 30th April; submit audited annual accounts, income and expenditure statements and balance sheet to the prescribed authority and concerned tax commissioner by 30th June; and apply for extension three months before approval expiry, with late applications liable to rejection.
Approved Institution Gandhi Labour Institute, Thaltej (Drive-in) Road, Ahmedabad u/s 35(1)(ii)
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Approval of research institution status requires separate research accounts, annual returns and audited financial disclosure before renewal.
Approval of Gandhi Labour Institute as an approved institution for income tax research recognition is conditioned on maintaining separate accounts for research receipts, filing annual research returns by 30 April, submitting audited annual accounts and balance sheet to the prescribed authority and tax commissioner by 30 June, and applying for renewal three months before approval expiry; late renewal applications may be rejected.
Approved Institution Gandhian Institute of Studies, Rajghat, Varanasi u/s 35(1)(ii)
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Approval under section 35(1)(ii) requires institutional reporting, separate research accounts, audited returns, and timely renewal applications.
Approval granted to the Gandhian Institute of Studies, Rajghat, Varanasi under section 35(1)(ii) as an "Institution" for scientific research is subject to maintaining separate research accounts, furnishing annual research returns by 30 April, submitting audited annual accounts and balance-sheet copies to the prescribed authority and the Commissioner of Income-tax by 30 June, and applying for extension of approval at least three months before expiry; late applications may be rejected.
Social Security Certificates (Amendment) Rules, 1985
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Social Security Certificates: authorities may pay dues up to prescribed limits without probate when no nomination and no succession papers.
Where a savings certificate holder dies without a nomination and probate, letters of administration or succession certificate are not produced within the prescribed short period, the designated postal authority may pay sums due up to the statutory cap to any person appearing entitled or administering the estate without production of succession documentation; a table prescribes graded monetary limits for different postal authorities.
Approved Institution "Man-Made Textiles Research Foundation, Bombay" u/s 35(1)(iii)
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Approval under section 35(1)(iii) requires institutions to keep separate research accounts and submit annual audited returns.
Approval under section 35(1)(iii) is granted to Man Made Textiles Research Foundation, Bombay, as an Institution for research expenditure purposes, effective 1 4 1984 to 31 12 1986. Conditions require the Foundation to maintain a separate research account, furnish annual scientific research returns by 30 April, submit audited annual accounts and balance sheet to the prescribed authority and the Commissioner by 30 June, and apply for extension at least three months before approval expiry.
Approved Institution International Management Institute u/s 35(1)(iii)
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Approval under section 35(1)(iii) requires separate research accounts and annual audited submissions with timely extension applications.
Approval is granted to the International Management Institute as an institution under clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, conditional on maintaining a separate account for research funds, furnishing annual returns of scientific research activities by 30 April, and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June; extension applications must be filed three months before expiry.
Appoints the Commissioner of Customs
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Appointment of Commissioner under Customs Act: Central Excise Commissioner also designated as Customs Commissioner by notification.
Appointment under Section 4(1) of the Customs Act designates the incumbent Central Excise Commissioner for one jurisdiction to also serve as Commissioner of Customs for a specified customs division by executive notification, enabling dual officeholding; the designation terminology was later amended by subsequent legislative and notification measures.
Notifies "Centre for Public Sector Studies, New Delhi" u/s 10(23C)(iv)
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Notification under section 10(23C)(iv) confirms tax exemption recognition for a specified institution for defined assessment years.
The Central Government, invoking sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, notifies the Centre for Public Sector Studies, New Delhi, as qualifying for the exemption under that provision for the period covering the assessment years 1985 86 to 1987 88, specifying the statutory basis and temporal scope of the notification.
Notifies "The MusicAcademy, Madras" u/s 10(23C)(iv)
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Tax exemption notification under section 10(23C)(iv) recognizes The Music Academy, Madras for specified assessment years.
Notifies The Music Academy, Madras under section 10(23C)(iv) of the Income-tax Act, 1961, recognizing the Academy for the statutory tax exemption purpose and fixing the temporal coverage of that recognition for the specified assessment years.
Notifies "Organisation of Pharmaceutical Producers of India" u/s 10(23C)(iv)
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Tax exemption notification under section 10(23C)(iv) confers statutory recognition and tax treatment for a specified assessment period.
Notification under sub clause (iv) of clause (23C) of section 10 designates the Organisation of Pharmaceutical Producers of India as entitled to the statutory tax treatment specified by that provision for the assessment years 1985 86 to 1987 88, operating as an official administrative entry conferring recognition under the stated tax provision for that period.
Notifies "Kasturba Gandhi National Memorial Trust, Kasturbagram, Indore" u/s 10(23C)(iv)
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Tax exemption recognition under section 10(23C)(iv) - trust notified eligible for specified assessment years period.
Notification under section 10(23C)(iv) of the Income-tax Act, 1961 notifies Kasturba Gandhi National Memorial Trust, Kasturbagram, Indore as eligible for tax exemption treatment for the specified assessment-year period, issued by the Central Government with an official Gazette reference and date.
Approved Institution "Centre for Development Studies and Activities, P.B. 843, Deccan Gymkhana, Pune u/s 35(1)(iii)
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Research Institution Approval under Section 35(1)(iii) requires separate research accounts, annual returns and audited accounts.
The Centre for Development Studies and Activities, Pune, is approved as an institution under clause (iii) of sub-section (1) of section 35, subject to maintaining a separate account for research funds, submitting annual returns of scientific research activities by 30 April, providing audited accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June, and applying for extension of approval at least three months before expiry. The approval is effective from 1 April 1983 to 31 March 1986.
Notifies "Sri Vedantha Desikar Devasthanam, Mylapore" u/s 10(23C)(v)
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Notification under section 10(23C)(v) grants tax recognition to Sri Vedantha Desikar Devasthanam for specified assessment years.
Central Government notifies Sri Vedantha Desikar Devasthanam, Mylapore under sub clause (v) of clause (23C) of section 10 of the Income tax Act, 1961, registering the institution for the purposes of that provision and specifying applicability for the assessment years 1985 86 to 1987 88 by Notification No. S.O.4753 dated 29 8 1985.
Approval granted under section 35(1)(ii) of the Income-tax Act, 1961, to the Voluntary Health Service, Madras is restricted upto 31-12-1986
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Approval under section 35(1)(ii) restricted, limiting the period an institution may claim the statutory tax benefit.
Approval under section 35(1)(ii) of the Income-tax Act, 1961, granted to Voluntary Health Service, Madras, is restricted to operate only up to 31-12-1986, thereby curtailing the period during which the institution may avail the statutory benefit under that provision.
Notifies "Shree Rani Satiji Mandir, Jhunjhunu" u/s 10(23C)(v)
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Tax exemption under section 10(23C)(v) notifies Shree Rani Satiji Mandir as exempt for specified assessment years.
The Central Government notifies Shree Rani Satiji Mandir, Jhunjhunu as an institution covered by the exemption provision in clause (23C)(v) of section 10 of the Income-tax Act, declaring its eligibility for the statutory tax exemption for the assessment years specified in the notification and identifying the temporal scope of that designation.
Notifies "Hindu Satkar Samity, Calcutta" u/s 10(23C)(v)
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Tax exemption notification under section 10(23C) confirms notified charitable status and eligibility for specified assessment years.
Central Government notification formally recognizes Hindu Satkar Samity, Calcutta as a notified charitable institution entitled to income-tax exemption under the statutory clause for the specified assessment years, identifying the legal basis and temporal scope of the designation.

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