Baggage transit regulations amended to substitute 'or Madras' with Madras, Bangalore and Trivandrum; effective on publication.
The Baggage (Transit to Customs Stations) Amendment Regulations, 1985 substitute the words "or Madras" wherever they occur in the 1967 Regulations with "Madras, Bangalore or Trivandrum," thereby expanding the named transit-to-customs-station references; the Amendment Regulations are given a short title and come into force on the date of their publication in the Official Gazette.

Income tax exemption under section 10(23C)(iv) notified for Andhra Mahila Sabha, covering specified assessment years.
The Central Government notifies Andhra Mahila Sabha as an institution eligible for income-tax exemption under section 10(23C)(iv), specifying the temporal scope of recognition and conferring tax-exempt status for the assessment years covered by the notification.

Approval under section 35(1)(iii) conditions tax recognition on separate research accounts and prescribed annual reporting obligations.
Approval under section 35(1)(iii) recognises the Statistical Publishing Society, Calcutta as an approved institution for research-related tax purposes, conditional on maintaining a separate account for scientific research receipts, filing annual scientific research returns to the prescribed authority by 30 April, and submitting audited annual accounts, income and expenditure statements and a balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June; renewal requires application to the central tax board three months before expiry.

Research institution approval under section 35 continues with separate research accounts, annual returns, and audited filings.
Institutional approval under section 35(1)(ii) was granted to the Indian Institute of Chemical Engineers, Calcutta, subject to maintaining separate research accounts, furnishing annual returns of 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. The approval runs from 1 April 1985 to 31 March 1988 and requires applying for extension to the tax authority at least three months before expiry.

Approval under section 35(1)(ii) for a research institution requires separate research accounts, annual reporting and timely renewal.
Approval under section 35(1)(ii) is conferred on The Vivekananda Medical Research Society, Latur, subject to maintaining a separate account for research receipts, furnishing annual research activity returns by 30 April, submitting audited accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June, and applying for renewal to the central tax authority at least three months before approval expiry; late renewal applications may be rejected. The approval runs from 7 September 1984 to 31 March 1986.

Approval under section 35(1)(ii) requires separate research accounts and annual audited returns to the prescribed authority.
Approval is granted to Lal Bahadur Shastri Engineering Research and Consultancy Centre, Trivandrum as an Association under section 35(1)(ii) for scientific research expenditure, subject to maintaining separate accounts for research receipts, furnishing annual returns of research activities to the prescribed authority by 30th April, and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30th June each year.

Research approval under section 35(1)(iii) enables institute tax benefits subject to reporting and renewal conditions.
Karve Institute of Social Service, Pune is approved as an institution under section 35(1)(iii) for research expenditure, subject to conditions: maintain separate research accounts; furnish annual research returns to the prescribed authority by 30 April; submit audited accounts, income and expenditure statements and balance sheet to the prescribed authority and copy to the Commissioner of Income-tax by 30 June; and apply to the Central Board of Direct Taxes for extension at least three months before approval expiry. Approval effective 1 April 1984 to 31 March 1987.

Recognition as place of public worship under section 80G grants the temple statutory status for donation-related tax treatment.
Notification under section 80G designates The Arulmigu Karaneeswarar Temple, Mylapore, Madras, as a place of public worship of renown throughout the State of Tamil Nadu by Central Government notification S.O.4817 dated 26-7-1985, exercising sub-section (2)(b) of section 80G of the Income-tax Act, 1961.

Approval under section 35(1)(ii): research association recognised subject to accounting, annual returns, audited accounts and renewal requirements.
Organon Research Centre is approved under section 35(1)(ii) as an "Association" for scientific research subject to conditions: maintain separate research accounts; furnish annual research returns to the prescribed authority by 30th April; submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30th June; and apply to the Central Board of Direct Taxes for extension of approval at least three months before expiry, with late applications liable to rejection.

Approval under section 35(1)(iii): institutional research recognition subject to specified accounting and reporting conditions.
Approval under Section 35(1)(iii) is accorded to The Mother's Service Society, Pondicherry, as an Institution for research expenditure recognition on condition that it maintains a separate account for research receipts, submits annual research activity returns to the prescribed authority by 30th April, files audited accounts and balance-sheet with the prescribed authority and the Commissioner by 30th June, and applies for extension of approval at least three months before expiry; late applications may be rejected.

Exemption notification under section 10(23C)(iv) confers notified charitable status on Arya Vaidya Sala for specified assessment years.
Central Government notifies "Arya Vaidya Sala, Kottakkal (Kerala)" under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, designating the entity as a notified institution for the period covered by the specified assessment years and thereby conferring statutory notified status under that provision.

Approval under section 35(1)(ii) conditions research tax recognition on separate accounts, annual returns and audited accounts.
Approval under section 35(1)(ii) recognises Rajkot Cancer Society, Rajkot as an eligible institution for research related tax treatment, conditional on maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the prescribed authority, submitting audited annual accounts and balance sheet copies to the prescribed authority and the concerned tax commissioner, and timely applying to the Central Board of Direct Taxes for renewal of approval before expiry.

Approval under section 35(1)(ii) restricted for Poona Medical Foundation, altering its approved status under income-tax notification.
Approval under section 35(1)(ii) of the Income-tax Act, 1961 for Poona Medical Foundation is restricted so that the Foundation's entitlement under that provision remains in effect only until 31-3-1986, curtailing the temporal scope of the earlier Ministry of Finance notification.

Approval withdrawal under section 35(1)(ii) alters tax approval status of Food Marketing Centre, effective March 1985.
Withdrawal of approval under section 35(1)(ii) of the Income-tax Act is announced for the Food Marketing Centre of the Xavier Labour Relations Institute, Jamshedpur, rescinding the approval originally granted by Ministry of Finance and declaring the approval withdrawn with effect from 5-3-1985 by notification dated 19-7-1985.

Approval under section 35(1)(ii): association granted tax-recognition for research subject to accounting, reporting and renewal conditions.
Conwest Jain Medical Research Society is approved as an institution under section 35(1)(ii) as an association engaged in scientific research, subject to conditions: maintain separate accounts for research receipts; file annual returns of scientific research activities in prescribed forms by the annual deadline; submit audited annual accounts, income and expenditure statements, and balance sheet to the prescribed authority and to the Commissioner of Income-tax by the annual deadline; and apply to the Central Board of Direct Taxes for extension of approval in advance of expiry.

Estate duty applicability to agricultural lands: amendments specified for Uttar Pradesh and treated as retrospectively effective.
The Central Government specified Uttar Pradesh as the State to which amendments to the Estate Duty Act shall apply for estate duty on agricultural lands in that State, and the specification deems the amendments to have applied from 1 March 1981, thereby determining the territorial and retrospective temporal scope of those amendments for agricultural land estate duty.

Tax exemption notification under section 10(23C)(iv) confirms D. A. V. College Managing Committee's notified status for specified assessment years.
The Central Government, exercising powers under 10(23C)(iv) of the Income-tax Act, 1961, notifies D. A. V. College Managing Committee as covered by that provision for the specified sequence of assessment years, thereby administratively recognizing its tax-exempt status for that period.

Section 10(23C)(iv) notification: Kasthurba Gandhi Kanya Gurukulam recognised as charitable educational institution for specified assessment years.
Notification under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961: the Central Government notifies Kasthurba Gandhi Kanya Gurukulam, Vedaraniam, Thanjavur District, as an institution covered by that provision for the period of assessment years 1984-85 to 1986-87, thereby formally recognising the institution under the specified clause for that temporal scope.

Tax exemption notification: Society of the Francisisean (Hospitaller) Sisters notified as eligible for income-tax exemption for specified assessment years.
The Central Government notification records that the Society of the Francisisean (Hospitaller) Sisters, Bombay has been notified as eligible under the income-tax exemption provision and specifies the administrative basis and temporal scope of that notification covering multiple assessment years.

Charitable donation deduction eligibility under section 80G: temple notified as place of public worship enabling donation benefits.
Notification that Arulmigu Sankarameshwarar and Bagampriyal Temple, Tuticorin, is recognised as a place of public worship of renown throughout the State of Tamil Nadu under powers conferred by the Income tax Act, thereby enabling its inclusion within the tax concession framework for donations.