Scientific research programme approval under section 35(2A) enables a rural rehabilitation study to qualify for tax recognition.
A scientific research programme focused on rehabilitating rural physically handicapped children, including domiciliary studies of poliomyelitis and cerebral palsy, has been approved for purposes of subsection (2A) of section 35 of the Income-tax Act. The notification lists the project title, multiple corporate sponsors, sponsorship at Hastimal Sancheti Memorial Trust, Pune, the total project cost and a five-year duration from 1 January 1976 to 31 December 1981; it also records that the Trust was earlier approved for purposes of section 35(1)(ii).

Place of public worship under section 80G: temple officially designated for state-wide recognition for tax deduction purposes.
The Central Government, exercising the power conferred by sub-section (2)(b) of section 80G of the Income-tax Act, notifies Sri Arappaleeswarar Temple, Kollimalai P.O., Salem District, Tamil Nadu, to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of that section.

Tax exemption notification: temple recognised under section provision for charitable institutions, effective from the stated assessment year.
Central Government notification designates Arulmigu Swaminathaswami Temple, Swamimalai, as an entity notified under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, recognising the temple for the statute's tax exemption regime with effect from the assessment year 1977 78.

Charitable institution exemption notified under income-tax law, validating tax-exempt status from an earlier assessment year.
Notification under section 10(23C)(iv) of the Income-tax Act designates Gujarat Rajya Rahat Samiti, Ahmedabad as notified for the purposes of section 10, recognising its eligibility for the exemption and specifying that the notification operates from assessment year 1972-73 as recorded in Notification No. S.O.2005 dated 30-12-1978.

Scientific research programme approval under section 35(2A) confirms tax-recognized R&D project sponsorship and specified implementation period.
Approval is granted for the scientific research programme "Remedial Measure for Industrial and Saline Problems in Transmission Line Insulators" for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962. The project is sponsored by M/s. W.S. Insulators of India Ltd., to be carried out at the Indian Institute of Technology, Madras, with proposed commencement 1-11-1978 and completion 31-10-1980, and an estimated outlay specified.

Scientific research programme approval under section 35(2A) enables tax-recognition for Primaquine process development sponsored by industry.
Approval was granted for a scientific research programme to develop a process for Primaquine, sponsored by IDL Chemicals Ltd. and implemented by the Central Drug Research Institute, Lucknow, with stated commencement and anticipated completion dates and an estimated outlay; the implementing laboratory is a unit of the national research organisation with prior tax approval.

Scientific research association approval under section 35(1)(ii) permits tax recognition subject to accounting and reporting compliance.
Approval of Baroda Cancer Detection Centre as a Scientific Research Association under section 35(1)(ii) is notified, subject to conditions that the institution maintain a separate account for sums received for medical research and furnish annual returns of its scientific research activities to the Indian Council of Medical Research by 31st May each year in the prescribed form; the approval is effective for the two-year period from 5-6-1978 to 4-6-1980.

Research funding approval permits tax-exempt funds for social science research subject to exclusive use, accounting and reporting obligations.
College of Social Work, Bombay is approved for purposes of clause (iii) of sub-section (1) of section 35, permitting tax-exempt funds subject to conditions: exclusive use for promotion of social science research, maintenance of separate accounts for exempted funds, and submission of an annual report to the prescribed authority detailing funds collected and their utilisation. The approval is effective for a three-year period from the notification date.

Research funding approval under tax law requires separate research accounts and annual returns to the prescribed authority.
North-Eastern Hill University, Shillong is approved as an institution for scientific research in other natural or applied sciences, effective from 21 August 1978, subject to maintaining a separate account for sums received for scientific research and furnishing an annual return of scientific research activities to the prescribed authority for every financial year in the prescribed forms by 30 April each year.

Income tax exemption notification confirms benevolent fund's eligibility under the specified clause, effective from the stated assessment year.
The Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies the Governor of West Bengal's All Purposes Benevolent Fund as eligible under that provision, specifying the assessment year from which the notification operates and recording the notification reference.

Tax exemption under Section 10(23C)(iv): Indian Economic Association notified as eligible for income-tax exemption from assessment year 1978-79.
Notification under Section 10(23C)(iv) of the Income-tax Act: the Central Government notifies the Indian Economic Association as eligible for the income-tax exemption under that clause, effective for the assessment year 1978-79, pursuant to the exercise of powers conferred by the provision.

Scientific Research Association approval requires separate research accounts and annual returns each year by the prescribed deadline.
Approval is granted to Eye Research Centre, Madras as a Scientific Research Association for medical research, subject to conditions that it must maintain a separate account for sums received for scientific research and furnish annual returns of its scientific research activities to the prescribed authority by 31st May each year in the notified form. The approval is effective for a two year period from 23 November 1978 to 22 November 1980.

Scientific research approval under section 35(2A): Clofazimine process project approved with designated sponsor, lab, and funding.
Approval under section 35(2A) of the Income-tax Act, 1961 was granted for a scientific research programme to develop a process for Clofazimine on a one-kilogram scale; the notification names the sponsor and the implementing laboratory, specifies commencement and completion dates, and states the estimated project outlay, and records that the implementing institute is a unit with prior statutory approval under the income-tax framework for research institutions.

Approval under section 35(1)(ii) grants research association status, subject to separate research accounts and annual reporting obligations.
Approval under section 35(1)(ii) designates the Nutrition Foundation of India as a Scientific Research Association in medical research, conditional on maintaining a separate account for research funds and submitting annual returns of scientific research activities to the prescribed authority in the prescribed form by the stated annual deadline; the approval is time-limited to the two-year effective period specified in the notification.

Notification under section 10(23C)(iv) recognises a cultural institution for income-tax exemption effective from the stated assessment year.
The Central Government issues a notification under section 10(23C)(iv) designating National Centre for the Performing Arts as qualifying for the income-tax exemption provision, effective for assessment year 1976-77, thereby recognising the institution for the fiscal status conferred by that statutory clause.

Scientific Research Association approval under section 35(1)(ii) permits tax recognition subject to separate accounts and annual returns.
Approval is granted to The Society for Prevention of Heart Disease and Rehabilitation, Bombay, as a Scientific Research Association for medical research under clause (ii) of sub section (1) of section 35 of the Income tax Act read with rule 6(ii). The institution must maintain a separate account of sums received for scientific research and furnish annual returns of its research activities to the Council by 31st May in the prescribed form. The approval is effective for two years from 18th September, 1978 to 17th September, 1980.

Scientific Research Association approval requires separate research accounts and annual returns by the prescribed deadline.
Approval of Sree Mullapudi Venkataramanamma Memorial Hospital & Research Centre as a Scientific Research Association for income-tax purposes, subject to maintaining separate accounts for research receipts and furnishing annual returns of scientific research activities to the Council in the prescribed form by 31st May each year; the notification is effective for a two-year period from 30th November, 1978 to 29th November, 1980.

Approval under section 35(1)(iii) of the Income tax Act confers recognised research institution status for a limited statutory period.
Official notification records approval of the Institute of Management Development, U. P., Lucknow by the prescribed authority for purposes of clause (iii) of sub section (1) of section 35 of the Income tax Act, identifying it as a recognised research institution for tax treatment and specifying that the recognition operates for a defined limited period from March 1978 to March 1981.

Scientific Research Association approval requires separate research accounts and annual returns to the prescribed authority.
The National Institute of Mental Health and Neuro Sciences, Bangalore is approved as a Scientific Research Association for purposes of section 35(1)(ii) of the Income-tax Act, read with rule 6(ii). The approval is subject to maintaining a separate account for sums received for medical research and furnishing annual returns of scientific research activities to the prescribed authority in the form and by the date specified.

Place of public worship designation notified under income-tax provision, confirming temple's renown and statutory recognition.
The Central Government, exercising the power conferred by sub section (2)(b) of the relevant income tax provision, notifies Arulmigu Lakshminarasimhaswamy Temple, Polur, North Arcot District, as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of that income tax section, thereby formally recognizing the temple's statutory status within the territorial extent specified.