Tax exemption notification under section 10(23C)(v): Coimbatore Diocese Society recognised for earlier assessment years retrospectively.
The Central Government notifies the Coimbatore Diocese Society as qualifying under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, with the notification operative from assessment year 1973-74, thereby declaring the society eligible for the specified recognition under that provision.

Tax exemption notification under section 10(23C)(iv) designates specified ex servicemen welfare funds for taxation purposes relevant assessment years.
The Central Government, under section 10(23C)(iv) of the Income-tax Act, 1961, notifies eight named armed forces and ex servicemen welfare funds as qualifying under that provision for the specified assessment years, explicitly listing benevolent, reconstruction, resettlement, flag day, war bereaved and disabled relief, and board funds.

Scientific research association approval requires separate research accounts and annual returns, with a specified two-year notification period.
Approval of Kailas Seva Sadan, Bombay as a Scientific Research Association is notified, subject to maintaining a separate account for sums received for medical research and furnishing annual returns of scientific research activities to the Council for each financial year by 15th May in the prescribed form; the notification is effective for two years from 19-2-1978 to 18-2-1980.

Tax exemption for research institutions requires exclusive fund use for social science research and annual reporting.
The Management Development Institute, New Delhi, has been approved under clause (iii) of sub section (1) of section 35 of the Income tax Act to receive funds under the tax exemption framework for promotion of social science research, subject to conditions: exclusive use for research, maintenance of separate accounts for exempt funds, and annual reporting to the Indian Council of Social Science Research on funds collected and their utilisation.

Tax exemption notification under section 10(23C)(iv) confirms Cancer Relief Society's notified status for the assessment year.
Notification under section 10(23C)(iv) notifies Cancer Relief Society, Nagpur as an institution recognised for income tax exemption purposes. The Central Government, exercising its power under clause (iv) of sub section (23C) of section 10 of the Income tax Act, formally notifies the Society for the purpose of the said section and specifies the assessment year applicability, with the notification number and administrative file reference recorded.

Income tax notification: Nabik Griha Samity notified under section 10(23C)(iv) effective from the specified assessment year.
Notifies Nabik Griha Samity under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, for the purpose of that provision and effective from the assessment year 1969 70 by notification No. S.O.1970 dated 9 3 1978.

Tax exemption notification: Air Force welfare and education bodies recognised as qualifying institutions under the income tax exemption provision.
Central Government notification under the Income-tax Act exercises clause (iv) of subsection (23C) of section 10 to notify five Air Force-related welfare and education bodies as qualifying institutions for income-tax exemption for the stated assessment years, thereby formally including those organisations within the statutory exemption framework.

Tax exemption notification extends recognition to Army Officers' Benevolent Fund and Army Central Welfare Fund for specified assessment years.
Central Government notification formally recognizes Army Officers' Benevolent Fund and Army Central Welfare Fund as eligible under the charitable-exemption provision of the Income-tax Act, extending that recognition to cover the assessment years 1973-74, 1974-75 and 1975-76.

Notification under section 10(23C)(iv) recognizes three naval welfare funds as tax exempt from the stated assessment year.
The Central Government invokes clause (iv) of sub section (23C) of section 10 of the Income tax Act to notify Indian Naval Benevolent Association, Indian Naval Association Fund, and Naval Officer's Contributory Education Fund as eligible under the provision for tax purposes from the assessment year 1962-63.

Charitable institution notification: Sri Lakshmi Narasimha Swamy Devasthanam recognised under tax exemption provision effective from specified assessment year.
Notification under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Sri Lakshmi Narasimha Swamy Devasthanam, Yadagirigutta as qualifying for the tax treatment provided by that provision, with recognition effective from the assessment year 1976 77, reflecting the Central Government's exercise of its statutory power to designate the institution for the purposes of that exemption.

Notification under section 80G: temple designated as place of public worship enabling tax-deduction eligibility.
The Central Government has notified Shri Laxminaracinva Devalaya as a place of public worship of renown in Goa, thereby recognizing the institution for the statutory tax-deduction framework under the Income-tax Act and qualifying donations to it for the benefits contemplated by section 80G; the notification record also notes an administrative substitution of the place name.

Avoidance of Double Taxation: corrigenda amend treaty text to correct heading, punctuation and wording for aircraft enterprises.
Corrigenda amend the Agreement for the Avoidance of Double Taxation of income of Enterprises operating Aircraft between India and Ethiopia to correct punctuation, capitalization and wording errors in the notification and annexure. Key textual adjustments include revising the Annexure heading to name both Contracting States explicitly, substituting "territorial" for "territory" in Article 1(b), correcting "of lesses" to "or lessees" in Article 1(f), and capitalizing the attestation phrase in Article 4's second paragraph.

Notification under section 10(23C)(v) confirms charitable institution status and tax exemption effect from the stated assessment year.
The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10, notifies Mar Ignatious Dayara as a charitable institution for the purposes of that provision, effective from the stated assessment year and recorded by the formal notification reference and date.

Research institution approval under section 35(1)(ii) secures tax recognition subject to accounting and annual reporting compliance.
Approval under section 35(1)(ii) recognises Harcourt Butler Technological Institute, Kanpur as an Institution for research in other natural or applied sciences from 1-12-1977 to 30-11-1980, subject to maintaining a separate account for research receipts (excluding agriculture/animal husbandry/fisheries and medicines) and furnishing an annual return of scientific activities to the prescribed authority in prescribed forms by 30 April each year.

Tax exemption notification recognising an institution under section 10(23C)(v), effective from the specified assessment year.
Central Government notification under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 recognises Shri Gajanan Maharaj Sansthan Shegaon for the purposes of that provision, effective for the assessment year(s) specified in the notification, bringing the institution within the statutory tax-exemption framework from that assessment year(s).

Scientific Research Association approval requires separate accounting and annual reporting by the approved institution under tax rules.
Approval of Poonawalla Research Foundation as a Scientific Research Association in medical research is granted subject to maintaining a separate account for sums received for scientific research and furnishing annual returns of scientific research activities to the prescribed Council for each financial year by 15th May in the prescribed form; the approval is time-limited for the period specified in the notification.

Scientific Research Association recognition granted to Diabetes Research Centre subject to separate research accounts and annual returns.
Diabetes Research Centre, Madras is approved as a Scientific Research Association for income tax purposes subject to maintaining a separate account for sums received for medical scientific research and furnishing annual returns of research activities to the prescribed Council by 15 May each year in the prescribed form; the approval is effective for a two year period from 21 2 1978 to 20 2 1980.

Notification under section 10(23C)(iv) recognizes a Special Fund for ex-servicemen for tax-exempt status from specified assessment year.
Central Government notifies the Special Fund for Reconstruction and Rehabilitation of Ex-servicemen, Assam as qualified under section 10(23C)(iv) of the Income-tax Act, the notification taking effect from the assessment year 1976-77 and thereby recognizing the Fund for the tax-exemption treatment provided by that provision.

Tax exemption notification under section 10(23C)(iv) confirms National Foundation for Teachers' coverage for specified assessment years.
The Central Government, invoking the power in section 10(23C)(iv) of the Income-tax Act, notifies National Foundation for Teachers' Welfare as covered by that provision, expressly extending that designation to the specified assessment years and thereby enabling application of the statutory tax-exemption mechanism to the foundation for those assessments.

Income tax exemption granted to a named institution under section 10(23C)(iv), effective from the stated assessment year.
The Central Government notifies Gujarat Ayurved Vikas Mandal, Ahmedabad as qualifying for income tax exemption under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, effective for and from the assessment year 1967-68, by Notification No. S.O.704 dated 23-2-1978.