Research institution tax exemption approved for Pulp & Paper Research Institute following recognition by prescribed scientific authority.
Exemption under clause (ii) of sub section (1) of section 35 is granted to Pulp & Paper Research Institute, Rayagada by notification dated 30 12 1972, with the Council of Scientific and Industrial Research as the prescribed authority approving the institution for purposes of that clause; the notification was later superseded by S.O.3601 dated 29 6 1983.

Research institution approval under section 35(1)(iii) secures tax-exemption recognition for Qaumi Ekta Trust via government notification
The Indian Council of Social Science Research, as prescribed authority under clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, has approved QAUMI EKTA TRUST, New Delhi; this approval is communicated by Notification No. S.O.263 dated 23-12-1972, recognising the institution for the statutory purpose specified in clause (iii) of section 35(1) and placing it within the Act's exemption framework.

Tax exemption approval enables donations to a qualified research institution to qualify under the research expenditure exemption provision.
The National Society for the Prevention of Blindness-India 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, enabling contributions or payments to the institution to qualify under the research expenditure exemption provision, subject to the statutory conditions and procedural requirements associated with prescribed authority approval.

Research institution approval under section 35(1)(ii) secures tax exemption recognition following prescribed authority confirmation.
The Indian Council of Medical Research, as the prescribed authority under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, approved the Society for Pharmaceutical and Industrial Research, Bombay for tax exemption purposes; this recognition was published in Notification S.O.261 dated 20 12 1972 and later withdrawn effective 01 06 1976 by Notification S.O.3114 dated 12 7 1976.

Exemption under section 35(1)(ii): Approval granted to Vijnana Parishad, Allahabad for research deduction purposes.
Notification records that Vijnana Parishad, Allahabad has been approved by the Council of Scientific and Industrial Research as an eligible institution for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, establishing entitlement to benefits under the provision relating to expenditure on scientific research.

Exemption under section 35(1)(ii) approved for a medical institution, later withdrawn by subsequent notification.
Approval under section 35(1)(ii) was granted to TAMIL NADU EYE RELIEF ASSOCIATION, MADURAI by the prescribed authority and notified via S.O.150 dated 11-12-1972; that approval was later withdrawn with effect from 10-06-1977 by Notification S.O.3995 dated 15-7-1977, removing the institution from exemption under the cited provision.

Income-tax Appellate Tribunal: rules add Vice-President appointments, Rs.250 special pay for members and reservation saving.
The amendment defines "Vice President," authorises the Central Government to appoint one or more Members as Vice President(s) to assist the President, and provides that every Member appointed as a Vice President shall receive an additional monthly special pay of Rs. 250 in addition to his member pay. It also includes a saving clause preserving reservation and concessions for Scheduled Castes, Scheduled Tribes and other categories as directed by the Central Government; the rules take effect on publication in the Gazette.

Designation of places of public worship under income tax enables donation deduction eligibility across the State.
Central Government notifies Ubrangala Shree Mahadeva Parvathi and Kudkuli Shri Durga Parameshwari Temples in Ubrangala Village, Kasaragod Taluk, P. O. Kumbdaje as places of public worship of renown throughout the State of Kerala for the purposes of section 80G, thereby recognising them for tax treatment of donations under the Income-tax Act.

Deduction eligibility affirmed by notification designating Sri Ram Mandir as a recognised place of public worship for tax purposes.
Notification under section 80G designates Sri Ram Mandir, Bajrangpuri, Lodi Road, New Delhi, as a place of public worship of renown throughout the Delhi State for purposes of tax deduction under the Income tax Act, 1961, effected by Central Government notification S.O.937 dated 25 11 1972.

Place of public worship designation: Sheth Pestonji Kalabhai Vakil Kadmi Atash Behram notified under section 80G enabling recognition for donations.
The Central Government, under clause (b) of sub section (2) of section 80G of the Income tax Act, issued S.O.4032 dated 18 10 1972 notifying Sheth Pestonji Kalabhai Vakil Kadmi Atash Behram (Fire Temple), Surat, as a place of public worship of renown throughout the State of Gujarat for the purposes of that section.

Place of public worship designation under section 80G enables tax-deduction eligibility for the notified temple.
Central Government notification designates Shri Anandavalli Sametha Sundaravarada Perumal Temple, Uttiramerur, Chingleput District, as a place of public worship for the purposes of section 80G, issued under sub-section (2)(b) and declaring the temple to be of renown throughout the State of Tamil Nadu.

Exemption under section 35(1)(ii) approved for Society for Prevention of Heart Disease and Rehabilitation; later withdrawn.
Exemption under section 35(1)(ii) was granted to the Society for Prevention of Heart Disease and Rehabilitation, Bombay by notification S.O.3826 dated 26-9-1972, following approval by the Indian Council of Medical Research as the prescribed authority; the provision was later withdrawn effective 01-04-1976 by notification S.O.1725 dated 17-2-1976.

Exemption under section 35(1)(ii) confirmed for a cotton research institution, establishing eligibility for statutory tax relief.
The I. C. M. F. Cotton Development and Research Association, Bombay has been approved by the prescribed authority for the purposes of clause (ii) of sub section (1) of section 35(1)(ii) of the Income tax Act, 1961, confirming its entitlement to the exemption applicable to recognized research institutions.

Tax exemption under section 35(1)(ii) approved for research institute, confirming eligibility for prescribed income-tax deduction.
The International Crops Research Institute for the Semi-Arid Tropics, Hyderabad, has been approved by the Indian Council of Agricultural Research as the prescribed authority under section 35(1)(ii), and the notification records the institution's eligibility for the tax-exemption and related deduction treatment applicable to approved research institutions.

Place of public worship designation under section 80G: Dargah Hazrath Syed Mardan-e-Gaib notified for Mysore State.
Central Government notifies Dargah Hazrath Syed Mardan-e-Gaib, Sunni, Shivasamudram, as a place of public worship for the purposes of the Income-tax Act, with effect throughout the Mysore State, thereby recognizing the institution for the tax consequences attached to such designation.

Commencement of Constitution (Twenty-eighth Amendment) Act: Government appoints its coming into force on the specified date.
By G.S.R. 391(E) dated 29-8-1972, the Central Government, exercising the power conferred by the enabling provision in Section 1, appoints the 29th day of August, 1972 as the date on which the Constitution (Twenty-eighth Amendment) Act, 1972 shall come into force via formal Gazette notification.

Research institution approval: Food Marketing Centre recognised for tax exemption under section 35(1)(ii) of the Income-tax Act.
Notification records approval of the Food Marketing Centre of the Xavier Labour Relations Institute, Jamshedpur, by the prescribed authority for tax-exemption purposes under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, thereby recognising the institution for the statutory research-related exemption.

Tax deduction eligibility under 80G: official notification classifies temple as historic and public place of worship enabling eligible donations.
Notification classifies Sri Adhi Jagannatha Perumal Temple, Tiruppullani, Ramanathapuram District, as of historic and archaeological importance and as a place of public worship of renown throughout the State of Tamil Nadu for purposes of the Income tax Act, made by the Central Government exercising powers under the relevant sub section.

Notification of historic and public worship status under section 80G enables tax recognition for the named temple.
Central Government notification designates Sri Adhi Jagannatha Perumal Temple, Tiruppullani, Ramanathapuram District, as of historic, archaeological importance and as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of section 80G of the Income tax Act, issued under the power conferred by sub section (2)(b) of that section.

Research exemption: approval of Raman Research Institute as eligible recipient for tax deductible research expenditure under law.
The Council of Scientific and Industrial Research has approved the Raman Research Institute, Bangalore, as an institution eligible for the benefit of exemption under section 35(1)(ii), thereby recognizing it as an approved recipient for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act.