Charitable institution notification under section 10 confers tax-exempt recognition on an educational society from the stated assessment year.
The Central Government, under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, issues Notification No. S.O.691 dated 31-12-1977 notifying Loreto House Educational Society of Calcutta as a specified educational institution for the purposes of that section, effective from the assessment year 1976-77.

Notification under section 10(23C)(v) confirms tax-exempt status for Council for Promotion of Communal Harmony beginning assessment year.
The Central Government, invoking clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notifies the Council for Promotion of Communal Harmony as an institution eligible under that provision, effective from the assessment year 1975-76, thereby subjecting the Council to the tax-exemption treatment provided to notified institutions.

Notification under section 10(23C)(v) recognizing tax-exempt status for Shiromani Gurudwara Prabandhak Committee for specified assessment years.
Notification under section 10(23C)(v) designates Shiromani Gurudwara Prabandhak Committee, Amritsar as recognised for the exemption provision of the Income-tax Act, 1961. The Central Government issues S.O.496 to apply clause (v) of sub-section (23C) of section 10 to the Committee for the specified assessment years, thereby defining the temporal scope of the Committee's notified status for tax purposes.

Tax exemption under section 10(23C)(v) recognizes Evangelical Lutheran Church in Madhya Pradesh as a charitable institution.
Notification S.O.495 dated 31-12-1977 recognizes the Evangelical Lutheran Church in Madhya Pradesh as eligible for tax exemption under section 10(23C)(v) of the Income-tax Act, 1961, with effect from the assessment year 1974-75, pursuant to powers conferred on the Central Government by clause (v) of sub-section (23C) of section 10.

Section 10(23C)(iv) notification: Haryana State Council of Child Welfare recognised for tax exemption from an earlier assessment year.
The Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies the Haryana State Council of Child Welfare, Chandigarh, as eligible for the tax provision and specifies that the notification operates from the assessment year 1972 73, thereby recognising the organisation's entitlement to the exemption under that clause.

Tax exemption recognition under section 10(23C)(v): Shree Kavle Math Samsthan notified effective assessment year 1975 76.
The Central Government issued Notification No. S.O.1278 dated 31 12 1977 formally notifying Shree Kavle Math Samsthan (Shree Gowdapadacharya Samsthan), Bombay, under section 10(23C)(v) of the Income tax Act, thereby recognizing the institution for the purposes of that provision from the assessment year 1975 76.

Foreign contribution reporting obligations updated: half-yearly Form filings and annual certified accounts must be furnished.
Associations covered by subsection (1) of section 6 must file Form FC-3 in duplicate for each half-year beginning 1 January and 1 July within thirty days of closure; yearly accounts must be maintained on a calendar-year basis, certified by a chartered accountant and furnished in duplicate to the Secretary, Ministry of Home Affairs within sixty days of year-end. Rule 3(b) is amended to reference Section 9 and clause (d) of Section 10, and Form FC-2 item 7 is revised to alter sub-item (a) and clause (e).

Approval of research institution status under income tax research provision, granting time limited recognition for eligible scientific research activity.
Hexamar Agricultural Research and Development Foundation Pvt. Ltd., Bombay, is approved by the Indian Council of Agricultural Research as the prescribed authority under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, for purposes of facilitating tax treatment of research expenditure. The approval is effective for a one year period from 26 12 1977 to 25 12 1978, as recorded in the official notification reference.

Tax exemption notification under section 10(23C)(v) recognizes a temple as a notified charitable institution for income tax purposes.
The Central Government notifies Sri Lakshmi Narasimha Swamy Devasthanam, Ahobilam under clause (v) of sub-section (23C) of section 10 of the Income tax Act, designating the temple as a notified institution for the purposes of that provision and specifying the assessment year from which the notification is effective.

Tax exemption notification under section 10(23C)(v) recognizes Sri Bharamaramba Mallikarjuna Swamy Devasthanam as notified institution for tax purposes.
Central Government notification S.O.689 dated 26-12-1977 exercises powers under clause (v) of sub-section (23C) of section 10 to notify Sri Bharamaramba Mallikarjuna Swamy Devasthanam, Sri Sailam, Kurnool District, as an institution covered by the specified exemption provision, effective from the assessment year 1973-74.

Tax deduction eligibility under section 80G notified for Shri Pallikondeswara Swami Temple Renovation Committee, enabling qualifying donations.
The Central Government, under sub-section (2)(b) of section 80G of the Income-tax Act, 1961, notifies Shri Pallikondeswara Swami Temple Renovation Committee, Suratapalli Village, Chittoor District, Andhra Pradesh for the purposes of that section, registering the committee so that donations to it qualify under the tax deduction mechanism set out in the Act.

Place of public worship designation enables tax-deduction eligibility for donations to the notified temple under donation deduction rules.
The Central Government notifies Sri Madha Perumal Temple, Keelachalai Nangur Post as a place of public worship of renown throughout Tamil Nadu, thereby qualifying the temple for the tax treatment applicable to recognised places of public worship and enabling donor tax relief under the statutory donation deduction provisions.

Research deduction eligibility for an approved alginate seaweed programme confirmed, noting sponsor, location, timeline, and expenditure conditions.
Approval is granted for a scientific research programme concerning preservation and storage of alginate-bearing seaweeds (Sargassum), sponsored by M/s. Cellulose Products of India Ltd., performed at Ahmedabad Textile Industry's Research Association, with revised completion and revised estimated expenditure, and with particulars of the portion entrusted to the Central Salt and Marine Chemicals Research Institute remaining unaltered.

Approval under section 35(1)(ii) confers scientific research association status, subject to separate accounting and annual returns.
Approval of Kaul Science Foundation as a scientific research association is notified for research in other natural or applied sciences excluding Agriculture, Animal Husbandry, Fisheries and Medicines. The Foundation must maintain a separate account for sums received for eligible scientific research and must furnish an annual return of its scientific research activities to the prescribed authority in the prescribed form by 30 April each year. The approval is effective from 1 October 1977 to 30 September 1980.

Research approval under section 35(2A) permits recognition of a sponsored project for tax treatment and compliance requirements.
Approval under sub-section (2A) of section 35 of the Income-tax Act, 1961 recognizes the project "Microbiological Transformation of Steroidal Intermediates" sponsored by Organon (India) Ltd., to be conducted at the Central Drug Research Institute, Lucknow, with proposed commencement in July 1977, anticipated completion in July 1978, and an estimated cost stated; the approval is issued by the Secretary, Department of Science & Technology and notes institutional approval of the implementing institute.

Research programme approval under section 35(2A) enables tax recognition for sponsored R&D carried out at IIT Delhi.
Approval is granted for a scientific research programme under section 35(2A) concerning measuring and monitoring techniques for quality control of safety razor blades, sponsored by M/s. Sharpedge Ltd., to be undertaken by the Indian Institute of Technology, Delhi, commencing September 1977 and anticipated to complete August 1979 with the estimated expenditure noted; IIT Delhi holds institutional approval under section 35(1)(ii).

Research programme approval under section 35(2A): tax recognition subject to separate project accounting and annual reporting.
Approval under section 35(2A) is granted for a five-year research project by Sancheti Hospital & Medical Research Centre, Pune, with an estimated aggregate expenditure; approval is conditional on maintaining separate accounts for project receipts and expenditures and on furnishing annual returns for the project to the Council by 15th May each year.

Scientific research programme approval under section 35(2A) recognises a specified project for tax-related research provisions and expenditure eligibility.
Approval is granted for a scientific research programme for purposes of section 35(2A) of the Income-tax Act, 1961, authorising recognition of the project titled "Futures Analysis by large-scale computer simulation" to be undertaken by the Systems Research Institute, Pune, with specified commencement and completion dates and an estimated project expenditure; the Institute is noted as previously approved under the Act's institutional approval provision.

Place of Public Worship designation under tax law enables tax-deduction eligibility for donations to the temple.
Notification designates Sri Rajagopalaswami Temple, Kavalambadi, Nangur Post, Sirkali Taluk, Tanjore District as a place of public worship under section 80G of the Income-tax Act, declaring it of renown throughout the State of Tamil Nadu and thereby subjecting donations to the statutory tax-deduction framework.

Designation as place of public worship under income tax provision: Sri Pallikonda Ranganathaswami Temple notified as of renown.
Central Government notification designates Sri Pallikonda Ranganathaswami Temple, Nangur as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the relevant income tax provision, recording the exercise of statutory power and the governmental file reference.