Research approval under section 35(1)(iii) conditions require separate accounts and annual audited reporting for eligibility.
Shankara Vidya Kendra, New Delhi, is approved as an institution under section 35(1)(iii) for four named scientific research projects in applied and natural sciences, effective from 28-2-1983 to 27-2-1985, subject to maintaining separate research accounts, filing an annual research activities return by 30 April, and submitting audited accounts and balance sheet to the prescribed authority and Commissioner by 30 June each year.

Tax deduction under section 80G(2)(b): donations for temple repairs qualify for tax relief as public worship support.
The Central Government designates Sri Venkatachalapathy Swamy Temple as a place of public worship of renown throughout Tamil Nadu and clarifies that only donations for repairs and renovations of the temple qualify for relief under the charitable-donation provision of the income-tax law.

Section 80G recognition designates a temple as a place of public worship of renown, enabling tax-related statutory status.
The Central Government, exercising powers under sub section (2)(b) of section 80G of the Income tax Act, notifies Arulmigu Ellamman Temple, Periamet, Madras, as a place of public worship of renown throughout the State of Tamil Nadu, designating it for the statutory tax recognition applicable to public places of worship and related donation treatment.

Place of public worship designation recognised under income tax notification, conferring charitable tax recognition for donations.
The Central Government, exercising powers under sub section (2)(b) of section 80G of the Income tax Act, notifies Adi Kadalai Sree Krishna Temple, P.O. Kadalai, Cannanore (Kerala), as a place of public worship of renown throughout the State of Kerala, thereby recognising the temple for purposes of income tax treatment pertaining to donations to public worship institutions.

Tax exemption notification: Trust recognised under income tax provision for a specified assessment year.
The Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies Sri Sathya Sai Central Trust, Bombay as recognised under that provision for the assessment year 1983-84, thereby placing the Trust within the statutory category for tax exemption treatment under the said provision.

Double taxation avoidance: treaty allocates taxing rights and limits source state withholding to reduce cross border double taxation.
Convention allocates taxing rights between India and Sri Lanka to avoid double taxation and prevent fiscal evasion for taxes on income and capital, applying to residents of one or both States and specified taxes. It defines residence and permanent establishment (including inclusions/exclusions and time thresholds), prescribes source state taxation rules for business profits attributable to a PE, sets withholding ceilings for dividends, interest and royalties with exceptions, allocates capital gains taxation by type, and provides relief by foreign tax credit, non discrimination, mutual agreement procedures and exchange of information safeguards.

Tax reduction for foreign companies and non residents in mineral oil operations prescribes special tax and surcharge calculation methods.
Special reduced income tax applies to a foreign company or specified non resident participating in prospecting, extraction or production of mineral oils: if total income consists only of such profits, tax is computed by applying a reduced rate to that income plus a surcharge on the income tax; if total income includes such profits and other income, tax equals the tax and surcharge on the mineral oil profits under the reduced rate plus income tax on the remaining income at the average rate that would have applied absent the reduced rate provision.

Extension of surtax to maritime zones targets companies engaged in mineral oil production and related services.
Extension of the Companies (Profits) Surtax Act, 1964 applies the surtax to the Continental Shelf and exclusive economic zone, limited to chargeable profits of companies engaged in prospecting for, extraction or production of mineral oils and to companies providing services, facilities or supplying ships, aircraft, machinery or plant in connection with those mineral oil activities; "mineral oil" includes petroleum and natural gas.

Avoidance of double taxation for international air transport exempts cross-border airline profits from taxation in the other state.
Agreement prevents double taxation of income from international air transport by exempting profits earned by an enterprise of one Contracting State from operation of aircraft in international traffic from taxation in the other Contracting State, extends that exemption to pooled or joint operations and interest directly connected with such operations, defines covered taxes and key terms, preserves domestic assessment procedures except where the Agreement provides otherwise, and sets rules for entry into force, retroactive application to specified earnings and termination by notice.

Surtax exemption for foreign oil partners: government exempts foreign companies partnered with state from companies' surtax.
The Central Government directs that no surtax shall be payable by foreign companies which have entered into agreements for association or participation with the Government or an authorised person in businesses of prospecting for, extracting, or producing mineral oil; 'foreign company' is as defined in the Income-tax Act and 'mineral oil' includes petroleum and natural gas.

Tax exemption notification under clause (23C)(v) confirms charitable status and income tax relief for a missionary body.
The Central Government has notified Catholic Mission of Western Bengal as entitled to the income tax exemption under clause (v) of sub section (23C) of section 10 of the Income tax Act, thereby recognizing its charitable/institutional status and specifying the temporal scope of that recognition.

Income tax Appellate Tribunal rules redefine Bench and extend rules to proceedings under other Acts.
The amendment substitutes Rule 2(iii) to define Bench as a Bench constituted under the relevant subsections of Section 255 and expressly including the President, Vice President or any other Member sitting singly and any Special Bench; and inserts Rule 52 to apply the Appellate Tribunal Rules mutatis mutandis to proceedings under other Acts conferring adjudicatory jurisdiction on the Tribunal, effective 27 January 1983.

Tax exemption notification: District Relief Fund Delhi designated under income tax section for specified assessment years.
Central Government notifies the District Relief Fund, Delhi, as a specified institution under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, designating it within the tax exemption framework for the assessment years 1982 83 and 1983 84.

Tax exemption under section 10(23C)(iv) confirms notified non-profit status for Bar Council of India Trust.
Central Government notification S.O.2664 dated 24-3-1983 notifies The Bar Council of India Trust as entitled to the tax-exempt status under section 10(23C)(iv) of the Income-tax Act, 1961, and specifies that this recognition applies for the assessment years set out in the notification.

Income tax exemption under section 10(23C)(v) notified, recognising a charitable institution's eligibility for specified assessment years.
Notification records the exercise of the Central Government's power under section 10(23C)(v) to designate Sree Ayyappa Seva Sangham, Coimbatore, as eligible for income tax exemption treatment for the assessment years covered by the instrument, formally recognising the institution's entitlement to the statutory exemption category under clause (v) of sub section (23C).

Tax exemption notification under section 10(23C)(v) recognizes Shri Porvathy Sankara Mahaganapathi Parishad for specified assessment years.
The Central Government notifies Shri Porvathy Sankara Mahaganapathi Parishad as eligible for exemption under section 10(23C)(v) of the Income-tax Act, specifying its applicability for the stated assessment years and thereby formally recording the institution's entitlement to that statutory tax treatment.

Tax exemption under section 10(23C)(v) notified for Shri Maridammavari Temple by Central Government for specified assessment years.
Central Government notifies Shri Maridammavari Temple, Peddapuram as eligible under section 10(23C)(v) of the Income-tax Act for the assessment years 1982-83 to 1984-85, recording the temple's entitlement to the statutory tax treatment and specifying the temporal scope of the notification.

Tax exemption notification under section 10(23C)(v) recognizes a charitable trust for specified assessment years for tax purposes.
The Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies A.M.M. Charities Trust, Madras, as covered for the purposes of that provision for the period identified by the relevant assessment years; the action is recorded as Notification No. S.O.1829 dated 24-3-1983.

Tax exemption notification under section 10(23C)(v) recognises Diocese of Ahmedabad's notified status for specified assessment years.
The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies the Diocese of Ahmedabad for the purposes of that provision for the assessment years 1979-80 to 1982-83, thereby recognising the diocese for income-tax exemption treatment for the period specified.

Tax exemption notification under section 10(23C)(v) confirms Jesuits of Santal Society's notified status for specified assessment years.
The Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Jesuits of Santal Society, Sahibganj, as a notified institution for the purpose of that provision for the assessment years 1979 80 to 1982 83.