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    Notifies Akhil Bharat Krishi Goseva Sangh, Wardha u/s 10(23C)(iv)
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    Tax exemption under section 10(23C)(iv) notified for Akhil Bharat Krishi Goseva Sangh, Wardha, effective from assessment year 1962-63.
    Central Government notifies Akhil Bharat Krishi Goseva Sangh, Wardha, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, recognising the organisation for the purposes of the income tax exemption provision effective from the specified assessment year.
    Notifies Veerayatan Nalanda u/s 10(23C)(v)
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    Recognition under section 10(23C)(v): Veerayatan Nalanda notified for tax exemption from the stated assessment year.
    Notification confers tax-exempt status on Veerayatan Nalanda by formally notifying it under section 10(23C)(v), issued by the Central Government as S.O.1787 dated 20 April 1978, declaring the institution eligible for the provision from the assessment year 1975-76.
    Mysore Iron and Steel Works, Bhadravati, by notification No. 34, dated 24th November, 1946, is withdrawn with effect from 17th March, 1978 u/s 35(1)(ii)
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    Approval withdrawal under section 35(1)(ii) removes previously granted tax research approval on prescribed authority recommendation.
    Approval under section 35(1)(ii) of the Income-tax Act, 1961, granted to Mysore Iron and Steel Works, Bhadravati, is withdrawn by notification, effective from 17 March 1978, on the recommendation of the prescribed authority, the Secretary, Department of Science & Technology.
    Approved Institution Indian Pharmacological Society, Patna u/s 35(1)(ii)
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    Approval as Scientific Research Association requires separate research accounts and prescribed annual research returns.
    Approval is granted to the Indian Pharmacological Society, Patna as a Scientific Research Association in medical research for tax purposes, subject to two compliance conditions: maintenance of a separate account for sums received for scientific research, and furnishing annual returns of scientific research activities to the prescribed Council each financial year by 15th May in the prescribed form. The approval is effective for a specified two year validity period.
    Approved Institution Bhailal Amin Foundation, Baroda, Gujarat u/s 35(1)(ii)
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    Scientific Research Association approval under section 35(1)(ii) imposes accounting and annual return obligations for medical research.
    Bhailal Amin Foundation is approved as a Scientific Research Association in medical research under the income-tax approval regime, subject to maintaining a separate account for sums received for scientific research and furnishing annual returns of research activities to the prescribed authority in the prescribed form by 15 May each year; the approval is effective from 15 March 1978 to 14 March 1980.
    Approved Institution The State Planning Institute, Lucknow, U. P u/s 35(1)(ii)
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    Research institution approval under income tax provisions requires maintenance of separate research accounts and annual returns.
    The State Planning Institute, Lucknow, is approved as a Scientific Research Association for medical research under the income tax provisions, subject to maintaining a separate account for research receipts and furnishing annual returns of scientific research activities to the prescribed council by 15th May each year; the approval is effective for a specified two year period.
    Central Government specifies the 6 per cent. --- 10 year Bonds, 1987 (First Series) issued by the Industrial Reconstruction Corporation of India Ltd. between 6th September and 8th September, 1977 u/s 80L
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    Specification under section 80L: 6% ten year bonds specified for tax benefit eligibility based on issuance dates.
    The Central Government specifies the 6 per cent ten year Bonds, 1987 (First Series) issued by the Industrial Reconstruction Corporation of India Ltd. between 6 September and 8 September 1977 as falling within clause (ii) of sub section (1) of section 80L of the Income tax Act, 1961, thereby identifying those bonds for the statutory purpose set out in that clause.
    Approved Institution Gujarmal Modi Science Foundation, Modinagar u/s 35C(1)(a)
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    Approval under section 35C(1)(a) confirms notified institutional status and entitlement to specified income tax provisions under statute.
    Gujarmal Modi Science Foundation, Modinagar, is approved by the Ministry of Agriculture & Irrigation (Department of Agriculture) as the prescribed authority's designated institution for the purposes of clause (a) of sub section (1) of section 35C of the Income tax Act, with the notification stating the approval is effective from 1 April 1978.
    Notifies "Shree Samsthan Kokarn Partagali Jeevottam Mutt" u/s 10(23C)(v)
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    Notification under section 10(23C)(v) recognises a religious institution for income tax exemption from assessment year 1971 72.
    Notification under section 10(23C)(v) records that the Central Government has recognised Shree Samsthan Kokarn Partagali Jeevottam Mutt for income tax exemption, invoking clause (v) of sub section (23C) of section 10 and specifying operation from assessment year 1971 72.
    Notifies "Shri Jain Swetamber Nakoda Paraswanath Tirath, Mewanagar" u/s 10(23C)(v)
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    Income tax exemption under section 10(23C)(v) notified for Shri Jain Swetamber Nakoda Paraswanath Tirath, effective from specified assessment year.
    Notifies Shri Jain Swetamber Nakoda Paraswanath Tirath, Mewanagar as entitled to income tax exemption under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, with the Central Government declaring the institution eligible and effective from the assessment year 1976 77.
    Approved Institution The Institution of Surveyors, New Delhi u/s 35(1)(ii)
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    Research institution approval: requires separate research accounts and annual scientific-activity returns by April each year.
    The Institution of Surveyors, New Delhi, is approved as an Institution for research under the Income-tax research provisions, conditional on maintaining a separate account for funds received for scientific research (excluding agriculture, animal husbandry, fisheries and medicines) and furnishing an annual return of scientific research activities to the prescribed authority in the prescribed forms by 30th April each year; the approval is effective from 1 April 1978 to 31 March 1981.
    Notifies Dakshinee u/s 10(23C)(iv)
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    Notification under Section 10(23C)(iv): Dakshinee notified for tax exempt status from assessment year 1976 77 via official gazette.
    Central Government issues Notification No. S.O.1977 dated 11 4 1978, notifying Dakshinee under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, with effect from the assessment year 1976 77, thereby recognizing Dakshinee for the tax exemption treatment prescribed by that provision.
    Approved Institution Kalakshetra, Madras u/s 35(1)(iii)
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    Approval under section 35(1)(iii): Institution approved subject to exclusive research fund use and annual reporting requirements.
    Kalakshetra, Madras is approved by the prescribed authority for purposes of the income tax research exemption, effective for a specified three year term. The approval is conditional: funds collected under the exemption must be used exclusively for promotion of social science research; separate accounts must be maintained for those funds; and an annual report showing funds collected and their utilisation must be submitted to the prescribed authority.
    Approved Institution K. M. Scientific Research Centre, Masodha, Motinagar, Faizabad (U. P.) u/s 35(1)(ii)
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    Approval under section 35(1)(ii) recognises a research centre for income-tax treatment during a specified approval period.
    Approval under section 35(1)(ii) recognises K. M. Scientific Research Centre, Masodha, Motinagar, Faizabad as an approved institution for tax treatment of research expenditures, granted by the Indian Council of Agricultural Research and operative for a specified one-year period commencing mid-January 1978.
    Industrial & Scientific Research Association, Madras, by notification No. 2875 (F. No. 10/105/65--ITA. II) dated 6th September, 1965, is withdrawn with effect from 11th February, 1978
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    Withdrawal of approval under section 35(1)(ii) removes notified research-association status for Industrial & Scientific Research Association, Madras.
    The approval under the Income-tax Act for Industrial & Scientific Research Association, Madras is withdrawn effective 11 February 1978 by Gazette notification dated 3 April 1978, following the recommendation of the prescribed authority, thereby terminating the association's notified research-association status and related approval effects.
    Approved Institution Foundation for Medical Research, Bombay u/s 35(1)(ii)
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    Scientific Research Association approval requires separate accounting and annual returns to the prescribed authority within the notified timeframe.
    Approval under Section 35(1)(ii) designates the Foundation for Medical Research, Bombay as a Scientific Research Association for medical research, subject to maintaining a separate account for research receipts and furnishing annual returns of research activities to the prescribed Council in the prescribed form by 15th May each year; the approval is effective for a specified fixed validity period.
    Notifies Sri Kasi Kamakoteeswarar Mandir u/s 10(23C)(v)
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    Notification under section 10(23C)(v) confirms Sri Kasi Kamakoteeswarar Mandir's status for income-tax purposes from assessment year 1977-78.
    The Central Government notifies Sri Kasi Kamakoteeswarar Mandir under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, for the purposes of that provision with effect from the assessment year 1977-78, formally placing the temple within the specified income-tax regime and identifying the period from which the notification operates.
    Approved Institution Aspee Agricultural Research & Development Foundation, Bombay u/s 35(1)(ii)
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    Approval under Section 35(1)(ii) confirms continued recognition of a research institution, extending its tax status for a set period.
    Approval under section 35(1)(ii) was extended to Aspee Agricultural Research & Development Foundation, Bombay by the Indian Council of Agricultural Research as prescribed authority, confirming the institution as an approved institution for the Income tax Act, 1961, for the three year period commencing 1 April 1978 and expiring 31 March 1981.
    Approved Institution Institute of Gandhian Thought and Peace Studies, University of Allahabad, Allahabad u/s 35(1)(ii)
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    Approved institution status granted, subject to exclusive use of funds for social science research and accounting and reporting obligations.
    Approval is granted to the Institute of Gandhian Thought and Peace Studies as an approved institution under the referenced income-tax provision, effective from 1st March, 1978 for three years. Conditions: funds collected under the exemption must be used exclusively for promotion of social science research; the University must maintain separate accounts for such funds; and the Institute must send an annual report to the prescribed authority showing funds collected and their utilisation.
    Notifies "Arulmigu R. K. Nachiar Endowments, Sivagiri" u/s 10(23C)(v)
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    Income tax notification under section 10(23C)(v) confirms charitable endowment's notified status effective from the relevant assessment year.
    The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Arulmigu R. K. Nachiar Endowments, Sivagiri as an entity falling within that clause, effective for the purpose of the section from the assessment year 1974-75.

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      Notifies Sri Rama Nama Sankeertana Sangam, Vijaywada u/s 10(23C)(v) - S.O.224 - Income Tax Act, 1961

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      Section 10(23C)(v) notification: organisation granted tax-exempt status under the Income-tax Act effective from a specified assessment year.
      The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, issued S.O.224 to notify Sri Rama ... Summary

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