Amendment under income tax exemption clause: government corrigendum revises notification to correct the referenced assessment year.
The Central Government, invoking its power under the income tax exemption clause, issues a corrigendum to notification No. 2234 dated 29 3 1978, substituting the originally cited assessment year with an earlier assessment year, thereby correcting the textual reference in the notification.

Income tax exemption under section 10(23C)(iv) notified for Countess of Dufferin Fund Bengal Branch effective from assessment year.
The Central Government, invoking powers under section 10(23C)(iv) of the Income-tax Act, 1961, notifies Countess of Dufferin Fund, Bengal Branch for the purposes of that provision, with the notification operative from the assessment year 1962-63.

Research association approval under section 35(1)(ii) requires separate research accounts and annual scientific returns.
Approval of Medical Research Foundation, Madras as a Scientific Research Association is notified under the Income-tax Act, subject to maintaining a separate account for sums received for medical scientific research and furnishing annual returns of scientific research activities to the Indian Council of Medical Research in the prescribed form by the specified annual date; the recognition is effective for the two-year period from 18-5-1978 to 17-5-1980.

Scientific Research Association approval under section 35(1)(ii) mandates separate accounts and annual returns in prescribed form.
Bhailal Amin Foundation, Baroda, is approved as a Scientific Research Association in medical research under clause (ii) of sub section (1) of section 35, effective 15 March 1978 to 14 March 1980. Approval is subject to maintaining a separate account for sums received for scientific research and to furnishing annual returns of scientific research activities to the Indian Council of Medical Research by 15 May each year in the prescribed form.

Notification under section 10(23C)(iv) notifying Arogyavaram Development Society for tax-exempt status from assessment year 1975-76.
The Central Government notifies Arogyavaram Development Society under section 10(23C)(iv), declaring the society covered by that clause and specifying that the notification applies from the assessment year 1975-76; the notice cites the government notification number for administrative reference.

Commissioner powers under section 132: authorized to decide applications against Inspecting Assistant Commissioners' orders.
Central Government notification designates every Commissioner to decide applications made against orders issued under sub section (5) of section 132 by an Inspecting Assistant Commissioner empowered under sections 125 and 125A of the Income tax Act, 1961, applying in respect of any person within the territorial jurisdiction of the notified Commissioner.

Section 10(23C)(v) notification: Shree Bala Murugan Devasthanam notified for tax-exempt status effective from the stated assessment year.
The Central Government, exercising the powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notifies Shree Bala Murugan Devasthanam for the purposes of that section, with effect from the stated assessment year, thereby recognizing the institution as within the scope of the tax-exemption provision.

Tax exemption notification under section 10(23C)(v): charitable society notified as exempt from the specified provision from assessment year 1975-76.
The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies The Society of the Franciscan Brothers, Kotagiri as covered by section 10(23C)(v); the notification is dated 16-5-1978 and is operative from the assessment year 1975-76, recording the official notification reference.

Baggage duty exemption: specified tariff-heading imports by passengers and crew exempted from additional duty, excluding certain appliances.
Exemption from additional duty is granted for goods under Heading No. 100.01 of the Customs Tariff when imported into India by a passenger or member of the crew as baggage, except that air-conditioners, refrigerators and deep freezes are excluded; the exemption is issued under the Customs Act and supersedes the earlier notification of 2 August 1976.

Approval under section 35(1)(ii) confirms research institution status, subject to accounting and annual reporting requirements.
Bakul Finechem Research Centre, Bombay is approved under section 35(1)(ii) read with rule 6(iv) as an Association in other natural or applied sciences, subject to maintaining a separate account for sums received for scientific research (excluding agriculture/animal husbandry/fisheries & medicines) and furnishing an annual return of its scientific research activities to the prescribed authority by 30th April each year; approval effective 1-4-77 to 31-3-1979.

Scientific research approval under section 35(2A) confirms tax-recognised sponsored project commencement and specifies executing institute and project period.
Approval is granted for a sponsored scientific research project for purposes of section 35(2A) of the Income-tax Act, 1961, for development of suitable strains for bio-transformation of steroids sponsored by Organon (India) Limited and to be undertaken by the Department of Microbiology, Bose Institute, Calcutta, with a specified commencement and completion period and an estimated project outlay; the Bose Institute is recorded as having institutional approval under section 35(1)(ii).

Scientific Research Association approval grants tax-recognition subject to separate research accounts and annual reporting obligations.
The Bhatia General Hospital Medical Research Society, Bombay is approved as a Scientific Research Association for tax-recognition, subject to maintaining a separate account for research receipts and furnishing annual returns of scientific research activities to the Indian Council of Medical Research by 15th May each year; the approval is effective for a two-year period from 5-4-1978 to 4-4-1980.

Public financial institution designation under section 4A: Government specifies named institutions as public financial institutions.
Central Government, under sub section (2) of section 4A of the Companies Act, 1956, specifies by notification S.O. 1329 (as amended) a list of named entities - including nationalised insurance corporations, development banks, housing and rural finance institutions, state financial corporations and companies formed under the Companies Act - to be public financial institutions for purposes of the Companies Act, 1956.

Annuity deposit interest under section 280D prescribed for the year, establishing the applicable rate for tax purposes.
The Central Government, pursuant to the statutory interest provision of the Income-tax Act, notifies the annual interest rate applicable to annuity deposits made or recovered during the specified tax year, formalizing the applicable rate by Government notification for administrative implementation.

Approved research institution status grants tax exemption subject to exclusive research use, separate accounts and annual reporting.
Approval grants approved institution status under section 35(1)(iii) to Vikram Sarabhai Foundation, subject to exclusive use of funds for promotion of social science research, maintenance of separate accounts for exempted funds, and annual reporting to the prescribed authority detailing collections and utilisation for the notified approval period.

Notification under section 10(23C)(v) recognizes tax-exempt status for a temple from the specified assessment year.
The Central Government, exercising the power under clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Arulmigu Chinthamoninathaswami Temple, Vasudevanallur, as qualifying for the exemption provision, effective from the assessment year 1975-76 by notification dated 27-4-1978.

Tax deduction eligibility recognised: temple notified as a place of public worship qualifying for donation deductions under income tax rules.
The Central Government notifies Shri Kallalagar Temple, Alagar Koil, Melur Taluk, Madurai District, Tamil Nadu, to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of section 80G of the Income-tax Act, 1961, thereby extending the statutory tax treatment applicable to recognised places of public worship to the named temple.

Scientific research approval under Income tax Act grants tax recognition subject to accounting and annual reporting requirements.
Approval is granted to Nanikram Menghraj Heart Hospital and Cardiovascular Research Centre, Bombay as a Scientific Research Association under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, read with rule 6(ii) of the Income-tax Rules. The institution must maintain a separate account for research funds and furnish annual returns of scientific research activities to the Indian Council of Medical Research by 15 May each year. The approval is effective from 15 March 1978 to 14 March 1980.

Approval under section 35(1)(ii) for Scientific Research Association requires separate research accounts and annual returns.
Designation of Dr. Modi Public Trust Free Eye Hospital, Bangalore as a Scientific Research Association in medical research is granted by the prescribed authority for purposes of clause (ii) of sub section (1) of section 35 read with the income tax rules, subject to two conditions: maintenance of a separate account for sums received for scientific research, and annual submission of prescribed returns of scientific research activities to the Council by 15 May each year; the approval is effective from 15 March 1978 to 14 March 1980.

Effective period amendment: notification's applicability shifted to commence 4th October 1977 and conclude 3rd October 1979.
The Department of Revenue issued a corrigendum amending a prior tax notification by substituting its previously stated two year effective period with a revised two year effective period commencing 4 October 1977 and ending 3 October 1979, leaving other provisions unchanged.