Research funding exemption approved for institute, subject to exclusive use for social science research, accounting and annual reporting.
The Indian Institute of Economics, Hyderabad is approved for collection of funds under the income-tax exemption for promotion of social science research, subject to exclusive use for research, maintenance of separate accounts for exempt funds, and submission of an annual report to the prescribed authority detailing funds collected and their utilisation; the approval is effective for a specified period.

Notification under section 10(23C)(iv) recognises an organisation for tax-exempt status from a specified assessment year.
Notification under the Income-tax Act confers recognition for tax-exempt status on Sri Aurobindo Samithi by exercise of the power under clause (iv) of sub-section (23C) of section 10, effective from a stated assessment year and recorded by the Central Government notification instrument.

Notification under section 10(23C)(iv): recognition of Peoples Action for Development (Maharashtra) for tax purposes from assessment year 1975-76.
Central Government notifies Peoples Action for Development (Maharashtra) Committee as recognized under section 10(23C)(iv) of the Income-tax Act, 1961, effective from assessment year 1975-76; a later correction amended the recorded name to Peoples Action for Development (Maharashtra).

Tax exemption notification: Marwari Relief Society recognised under income-tax law as qualifying for charitable-institution benefits from the specified assessment year.
Notification recognises Marwari Relief Society, Calcutta, as qualifying for tax exemption under the charitable-institution provision, effective from the assessment year 1971-72, issued by the Central Government pursuant to its statutory notification power.

Tax exemption recognition under section 10(23C) notifies West Bengal Council for Child Welfare for specified assessment year.
The Central Government, exercising its power under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, notifies the West Bengal Council for Child Welfare as an organisation covered by that clause and recognises it within the statutory tax-exemption framework, effective for the specified assessment year(s) 1973-74 by Notification No. S.O.685 dated 12-1-1978.

Tax exemption notification recognises charitable institution status for a devaswom under income-tax provision, applying to prior assessment years.
Notification declares Paramekkavu Devaswom, Trichur, recognised under the Income-tax Act provision conferring exemption to charitable or religious institutions, with retrospective applicability to earlier assessment years, by exercise of the Central Government's power to notify institutions for exemption and to specify assessment-year scope.

Recognition for research-trust tax purposes under section 35 requires annual research reports and donation-use returns.
Approval is granted to the Lions Cancer Detection Centre Trust, Surat by the Indian Council of Medical Research for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, subject to annual submission of a report on research activities and annual returns on donations received and spent exclusively for research as required by the Council, and is effective for a limited period.

Research expenditure approval requires annual research and donation reporting, enabling tax recognition for qualifying research spending.
Goa Cancer Society is approved for recognition of expenditure on scientific research, subject to the society submitting annual reports on research activities and annual reports about donations received and spent exclusively for research as required by the prescribed authority; the approval is effective for a specified two-year period as corrected by notification.

Approval under section 35(1)(ii): institution designated for scientific research status subject to accounting and annual reporting requirements.
Approval of Ramnarain Ruia College as an approved institution under section 35(1)(ii) of the Income-tax Act for scientific research in other natural or applied sciences (excluding Agriculture, Animal Husbandry, Fisheries and Medicines), subject to maintaining a separate account for research receipts and furnishing an annual return of scientific research activities to the prescribed authority by 30th April each year; approval effective from 1 September 1977 to 31 August 1980.

Research programme approval under section 35(2A) recognises tax-related R&D for Solanum khasianum breeding and cultivation.
Approval is granted for a scientific research programme under sub-section (2A) of section 35 of the Income-tax Act, 1961, for improvement of Solanum khasianum by selection and hybridisation, including evaluation of strains, selection of elite strains, pilot cultivation for seed production and establishment of cultivation practices. The project is sponsored by a private company and to be undertaken by the University of Agricultural Sciences, Bangalore, with specified commencement and completion dates and an estimated expenditure; the University also holds prior approval under section 35(1)(ii).

Approved institution status permits tax exempt research funds subject to separate accounting, exclusive use for social science research, and annual reporting.
Approval of the Textiles Committee, Bombay as an approved institution under the Income tax Act is subject to maintaining separate accounts for exempt funds, using such funds exclusively for promotion of social science research, and submitting an annual report to the prescribed authority detailing amounts collected and their utilisation; the approval is effective for the notified period.

Exemption of airline income from foreign taxation ensures reciprocal relief and mandates refunds for previously paid taxes.
The Agreement exempts, on the principle of reciprocity, income of an enterprise of one Contracting State derived from the operation of aircraft in international traffic from tax in the other Contracting State, including participations in pools, joint ventures and interest on funds directly connected with such operations; it enters into force after exchange of letters certifying internal procedures, applies to income from international air operations after 1 July 1966, and obliges each State to refund taxes or deposits paid by the other State's designated airline on exempt income if claimed within six months of entry into force.

Tax deduction eligibility recognized as a place of public worship by government notification, enabling charitable tax recognition.
Central Government notification designates Shri Manikeswar Mahadev Mandir, New Road, Cochin-2, as a place of public worship of renown throughout Kerala for purposes of tax recognition under the Income-tax Act, issued by exercise of the statutory power to notify places qualifying for specified charitable tax benefits and recording the administrative reference for the notification.