Approval under section 35 requires institution to use funds for social science research and file annual reports.
Approval was granted to V. Santaram Motion Picture Scientific Research and Cultural Foundation for purposes of the Income-tax Act research contribution clause, effective 1-4-1981 to 31-3-1984, subject to conditions that funds collected under the exemption be used exclusively for promotion of social science research, that separate accounts be maintained for those funds, and that annual reports on collections and utilisation be submitted to the Indian Council of Social Science Research.

Approval under section 35(1)(ii): institutional recognition for scientific research subject to accounting and annual reporting requirements.
Approval under section 35(1)(ii) recognizes the College as eligible for research-related tax provisions in the "College" category for other natural or applied sciences, effective from 10-5-1981 to 9-5-1984. Conditions require maintaining a separate account for research receipts (excluding agricultural/animal husbandry/fisheries/medical research), filing an annual research activities return to the prescribed authority by 30th April, and submitting the annual return and statement of accounts to the Commissioner of Income-tax.

Notification under section 10(23C)(v): tax exemption recognition granted to Sri Padmanabhaswamy Temple Trust for specified assessment years.
The Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Sri Padmanabhaswamy Temple Trust, Trivandrum for the purposes of that provision for a specified block of assessment years, and records a subsequent correction to the trust's notified name.

Place of public worship designation under the Income-tax framework: temple notified as renowned across Tamil Nadu.
Central Government notifies Arulmigu Sthala Sayana Perumal Temple, Mamallapuram, as a place of public worship of renown throughout the State of Tamil Nadu under the Income-tax Act, exercising the statutory power to declare a religious institution renowned for tax purposes.

Research approval for university under income tax provision requires separate accounts and annual returns to tax authorities.
Perarignar Anna University of Technology, Guindy, Madras is approved as an approved institution in the university category for other natural and applied sciences research, subject to conditions: maintain separate accounts for qualifying research (excluding agriculture, animal husbandry, fisheries and medicines); furnish an annual return of scientific research activities to the prescribed authority in the prescribed form by the specified annual date; and submit the annual return and statement of accounts to the Commissioner of Income-tax, Madras. The approval is effective for a specified three year period from April 1981.

Approval under section 35: institution must keep separate accounts and spend funds on approved research projects.
Approval under section 35(1)(ii) was granted to Sangit Mahabharati, Bombay as an Institution for natural and applied sciences, subject to maintaining separate accounts for research funds, collecting and expending specified sums on equipment and staff for five named projects (excluding building construction), filing annual returns of research activities to the prescribed authority by 30 April each year, and submitting annual returns and accounts to the Commissioner of Income-tax for the three-year approval period.

Research approval under section 35(1)(ii) requires separate accounts and annual returns to tax authorities by prescribed dates.
Approval designates the University of Gorakhpur as a university for research expenditure in specified natural and applied sciences (excluding agriculture, animal husbandry, fisheries and medicines) subject to conditions: maintain separate accounts for research receipts; furnish an annual return of scientific research activities to the prescribed authority in prescribed forms by 30 April each year; and submit the annual return and statement of accounts to the Commissioner of Income tax. The approval is effective from 6 January 1981 to 5 January 1984.

Approved scientific research association status requires separate research accounts, annual returns and audited statements to authorities.
Approval under section 35 is granted to Lokmanya Medical Foundation Research Centre, Pune, as a scientific research association, conditional on maintaining separate accounts for research receipts, furnishing annual returns of research activities to the prescribed authority by 31st May in the prescribed form, and furnishing an annual audited statement of accounts by 31st May with a copy to the concerned Income-tax Commissioner.

Research institution approval for scientific research granted with accounting, annual returns, and tax authority reporting conditions.
Approval is granted to the Research Institute for Graphic Arts, New Delhi, as an Association for scientific research in other natural and applied sciences, excluding agriculture, animal husbandry, fisheries and medicine. The institute must maintain a separate account for sums received for eligible research, file an annual return of research activities to the prescribed authority by 30 April in prescribed forms, and submit the annual return and statement of accounts to the Commissioner of Income tax each year. The approval is effective for a specified three year period.

Notification under section 10(23C)(v): Kasturbhai Lalbhai Charity Trust recognized for specified assessment years, tax exemption effect.
Notification under section 10(23C)(v) of the Income-tax Act recognizes Kasturbhai Lalbhai Charity Trust, Ahmedabad, for the purpose of that provision and specifies the assessment years to which the notification applies, invoking the government's power to notify eligible charitable institutions under the statute.

Income tax exemption provision notifies a charitable institution as covered, securing administrative recognition for specified assessment years.
The Central Government, exercising powers under section 10(23C)(v) of the Income tax Act, 1961, notifies Sri Subramania Samaj, Bombay as an entity covered by that provision, thereby administratively recognising the institution for income tax exemption purposes for the specified assessment years.

Exemption notification under section 10(23C)(v) recognizes Narotam Lalbhai Trust's charitable status for specified assessment years.
Notification designates Narotam Lalbhai Trust, Ahmedabad, as an institution covered by the section 10(23C)(v) exemption of the Income tax Act, the Central Government exercising its power under that clause and specifying the assessment years for which the trust is notified.

Tax exemption notification: Lalbhai Dalpatbhai Charity Trust recognised under section 10(23C)(v) for specified assessment years.
The Central Government, exercising its power under clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Lalbhai Dalpatbhai Charity Trust, Ahmedabad as covered by the exemption provision for the period corresponding to the assessment years 1980 81 and 1981 82, recorded under the stated administrative reference.

Tax exemption under section 10(23C)(iv) granted to Lal Bahadur Shastri National Memorial Trust for specified assessment years.
The Central Government, by Notification S.O.1895 dated 29 May 1981, notifies Lal Bahadur Shastri National Memorial Trust under section 10(23C)(iv) of the Income tax Act, 1961, identifying the Trust for the purposes of that provision and specifying recognition for the assessment years 1967 68 to 1981 82.

Section 10(23C)(v) recognition: Thiru Jeer Mutt notified for income-tax purposes across specified assessment years by central government.
Notification under Section 10(23C)(v) recognizes Thiru Jeer Mutt, Thirukkuraungudi P.O. (Tamil Nadu) for the purposes of that provision, with the Central Government specifying recognition for the assessment years 1976-77 to 1981-82.

Tax exemption notification under section 10(23C)(v) recognizes Sri Maridammavari Temple for specified assessment years.
Notification grants Sri Maridammavari Temple, Peddapuram tax exempt recognition under section 10(23C)(v) of the Income tax Act, 1961, exercising the Central Government's power under clause (v) of sub section (23C) of section 10, and applies that recognition for the assessment years 1978 79 to 1981 82.

Tax exemption notification under section 10(23C)(v) confirms institute's notified status for specified assessment years by the Central Government.
The Central Government issued a notification recognizing The Institute of Franciscan Missionaries of Mary Society, Tiruchirapalli under the charitable exemption provision of the Income-tax Act for the purpose specified in clause (v) of sub section (23C) of section 10, limited to the assessment years 1980-81 and 1981-82, thereby defining the temporal scope of the institute's statutory recognition.

Tax exemption notification under section 10(23C)(iv): institution designated for exemption for the referenced assessment year.
The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies the Indian Standard Institution as recognised for the purposes of that exemption provision for the assessment year 1981-82, recorded by notification number S.O.1894 dated 28-5-1981.

Approval under section 35(1)(ii): institution recognised by prescribed authority, effective for a three year period under official notification.
The Aspee Agricultural Research & Development Foundation, Bombay, has been approved by the prescribed authority for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act; this approval is effective for a three year period from 1 April 1981 to 31 March 1984 and continues prior office notification.

Income tax Appellate Tribunal member qualifications amended to revise judicial/accountant eligibility and pension service credit with retrospective effect.
The amendments set judicial member qualification as ten years' judicial office, or three years in Grade I of the central legal service, or ten years' advocacy, with specified cross crediting of related service; set accountant member qualification as ten years' accountancy practice (chartered or registered) or three years as Commissioner of Income tax (or equivalent); and permit limited additional pension service credit for professionally recruited members over thirty five, subject to a minimum ten years' actual qualifying service. The rules are retrospective to 1 April 1981.