Research institution approval requires separate research accounts and annual audited returns for tax recognition under prescribed rules.
Approval is granted to Hexamar Agricultural Research and Development Foundation, Bombay, as an approved institution under clause (ii) of sub section (1) of section 35 for the category "Association," subject to maintaining separate accounts for research receipts, furnishing annual returns of research activities by 30 April each year, and submitting audited annual accounts, income and expenditure statements, and balance sheet to the prescribed authority and the concerned Commissioner of Income tax by 30 June each year.

Approval under section 35(1)(ii) confirms research institution status with conditional recordkeeping, reporting and annual audit submissions.
Vision Research Foundation, Madras is approved under section 35(1)(ii) as an Association on condition that it maintains a separate account for research funds, furnishes annual returns of scientific research activities to the prescribed authority by 30 April each year, and submits audited annual accounts including income, expenditure and a balance-sheet to the prescribed authority by 30 June with a copy to the Commissioner of Income-tax; approval effective 26 March 1984 to 31 March 1985.

Withdrawal of approval under Section 35(1)(ii): society's tax exemption approval withdrawn effective 29 April 1984.
Approval granted to the Society for the Study of Man, His Environment and Disease (MED), India, under section 35(1)(ii) of the Income-tax Act is withdrawn by Notification No. S.O.3049 dated 19-6-1984, with the withdrawal effective from 29-4-1984, thereby revoking the earlier Notification No. 643 dated 13-6-1974.

Tax approval under Section 35(1)(iii) conditions an institution's research benefit on separate accounts and mandated annual reporting.
Approval is granted to the Centre for Research, Planning and Action, New Delhi under Section 35(1)(iii) as an Association, subject to maintaining a separate account for research receipts, furnishing annual research returns by 30 April, and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June; approval effective from 22 March 1984 to 31 March 1986.

Designation of National Deposit Scheme confers tax treatment under relevant income and wealth tax provisions.
Notifies National Deposit Scheme, 1984 as the National Deposit Scheme for the purposes of specified provisions of the Income-tax Act, 1961 and the Wealth-tax Act, 1957, adopting the scheme notified by the Ministry of Finance by Notification No. F.4(3)-W & M/84 dated 15th June, 1984, with the notification coming into force on 1st April, 1985.

Notification of charitable exemption under section 10(23C)(iv) confirming Volkart Foundation's recognition for specified assessment years.
Central Government, exercising powers under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies "Volkart Foundation, Bombay" for the purpose of that provision and recognizes the foundation for the period covered by the assessment years 1985-86 and 1986-87 by Notification No. S.O.2079 dated 12-6-1984.

Notification amendment under sub-clause (iv) of clause (23C) of section 10 renames a notified institution to a rehabilitation fund.
The Central Government, exercising the power under sub-clause (iv) of clause (23C) of section 10, amends Notification No. 5558 (dated December 30, 1983) to replace the notified name "German Leprosy Relief Association, Madras" with "German Leprosy Relief Association Rehabilitation Fund" as reflected in Notification No. 2078 dated June 12, 1984.

Section 10(23C)(v) notification: entity recognized under tax exemption provision by central government for specified assessment years.
Notification under Section 10(23C)(v) specifies that N. C. Corporation Private Limited is recognized by the Central Government as an entity covered by the income-tax exemption provision for the assessment years 1983-84 and 1984-85, issued under the powers of the cited sub clause of section 10.

Tax exemption notification under section 10(23C)(v) designates Shri Ramanasramam as charitable for specified assessment years.
Notification under section 10(23C)(v) of the Income-tax Act, 1961, designates Shri Ramanasramam, Tiruvannamalai, as entitled to tax exemption under that clause for the assessment years 1985-86 and 1986-87, recognising the institution's status for the stated period.

Tax exemption under section 10(23C)(v) notifies Diocese of Mangalore as eligible for specified assessment years.
Notification under sub clause (v) of clause (23C) of section 10 designates The Diocese of Mangalore as entitled to tax exemption treatment; the Central Government recognizes the Diocese by name for the assessment years 1981 82 to 1984 85, recording the relevant file reference to effect its enrolment under the statutory exemption framework.

Tax exemption notification recognizes an educational society's notified status under the charitable-exemption provision for specified assessment years.
The Central Government notified Sisters of Charity of Sts. Bratholomea and Vincenza Education Society of Secunderabad Province under the charitable-exemption provision of the Income-tax Act, recognizing the society for the purposes of that provision for a specified sequence of assessment years and supplying the formal file reference and issuance details for administrative and compliance purposes.

Shipping agreement modification: operation and taxation of Soviet lighter carriers subject to bilateral rules and specified payment and port call conditions.
Notification under section 90 gives effect to an exchange of letters modifying the Indo Soviet Shipping Agreement by treating two Soviet lighter carriers as covered by the 1976 agreement. Cargoes handled by Interlighter between India and co owners' countries are subject to existing bilateral shipping agreements where they exist, otherwise no special concessions apply. Disbursements and port dues must be paid in Indian rupees for cargoes involving rupee payment countries and in freely convertible foreign exchange for cargoes involving non rupee payment countries. The vessels are restricted to calls at the Port of Bombay with a capped number of calls and the arrangement is reviewable by mutual consent.

Section 80G recognition for a temple limits deductible donations to repairs and renovation of the place of worship.
Notification under section 80G recognizes Shri Venkateswara Swamy Devasthanam, Dwaraka Thirumala, West Godawari District, Andhra Pradesh, as a place of public worship for deduction purposes and specifies that only donations for repairs and renovation of the notified place qualify for deduction.

Approved institution status under tax provision requires separate research accounts and annual audited returns to authorities.
Approval is granted to Schizophrenia Research Foundation (India) as an approved institution under clause (ii) of sub section (1) of section 35 of the Income tax Act, categorised as an "Association," effective 26 03 1984 to 31 03 1986. Conditions require the Foundation to maintain a separate account for scientific research receipts, furnish annual returns of research activities to the prescribed authority by 30 April, and submit audited annual accounts and balance sheet to the prescribed authority and the concerned Commissioner by 30 June each year.

Tax exemption notification under section 10(23C)(iv) confirms nonprofit trust status for specified income-tax assessment years.
The Central Government, exercising its statutory power to notify institutions for income-tax exemption, designates Navajbai Ratan Tata Trust, Bombay as a notified charitable trust under the provision corresponding to clause (23C)(iv) of section 10. The notification applies the exemption provision to the trust for a specified sequence of assessment years, thereby bringing the trust within the tax-exemption framework for that defined temporal period.

Notification under section 10(23C)(v) confirms tax exemption recognition for a religious trust for specified assessment years.
Central Government, exercising powers under sub clause (v) of clause (23C) of section 10 of the Income tax Act, 1961, notifies The Church of South India Trust Association as eligible under that provision for the period covering assessment years 1985 86 and 1986 87 by Notification No. S.O.1897 dated 26 5 1984.

Notification under section 10(23C)(v) recognising Lucknow Diocesan Trust Association for tax exemption for specified assessment years.
The Central Government, invoking sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, hereby notifies Lucknow Diocesan Trust Association, Allahabad, for the purposes of that provision for the assessment years 1983-84 and 1984-85, thereby establishing the association's recognition under the cited exemption provision for the stated period.

Tax exemption notification under section 10(23C)(iv) recognizes Volkart Foundation's charitable status for two assessment years.
Central Government notification recognises Volkart Foundation, Bombay for tax-exemption purposes under the relevant clause of the Income-tax Act, applying the recognition for two specified assessment years; notification includes number, date and departmental file reference, thereby formalising the foundation's recognition for the stated assessment-year period.

Exemption notifications: not to apply to goods from fully export oriented undertakings when allowed for domestic sale.
Exemption notifications under sub rule (1) of rule 8 of the Central Excise Rules, 1944 shall not apply to goods produced or manufactured in a hundred per cent export oriented undertaking when those goods are allowed to be sold in India; this directive was later rescinded by a subsequent notification.

Income tax Appellate Tribunal: Central Government may appoint a Senior Vice President from existing Vice Presidents under amended rules.
The amendment inserts rule 7B into the 1963 Rules, empowering the Central Government to appoint one of the Vice Presidents appointed under rule 7A to be the Senior Vice President of the Income tax Appellate Tribunal, and takes effect on publication in the Official Gazette.