Recognition as place of public worship enables tax-deduction eligibility for donations to the specified temple.
The Central Government notifies Sri Darbhanvaneswara Swami Temple, Thirunallaru P.O. (Karaikal Region) as a place of public worship of renown for the State of Tamil Nadu, thereby classifying the temple for tax-deduction recognition under the relevant provisions of the Income-tax Act and enabling donors to claim associated fiscal benefits.

Tax exemption notification under section 10(23C)(iv) grants a memorial trust recognition for specified assessment years.
The Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Lal Bahadur Shastri National Memorial Trust for the purposes of that provision and specifies the assessment years for which the Trust's recognition under the provision applies, thereby recording the Trust's entitlement to tax exempt status for the stated period.

Approval under section 35 research provision: institution recognised as scientific research association subject to reporting and accounting conditions.
Approval is granted to Dalmia Foundation for Medical Research as an approved institution classified as a scientific research association, subject to compliance requiring maintenance of separate accounts for medical research, annual submission of scientific research returns to the prescribed authority by 31st May in the specified form, and annual filing of the audited statement of accounts to the authority by 31st May with an additional copy to the concerned Income-tax Commissioner; approval effective for a two-year period from 25 August 1981.

Appointment of Customs airport enables unloading and loading of import and export goods under section 7 of the Customs Act.
Appoints the airport at Amritsar (Rajasansi) as a Customs airport for unloading imported goods and loading export goods under the authority of clause (a) of section 7 of the Customs Act, 1962, and supersedes prior notification No. 241/80 Customs dated 27th December, 1980.

Scientific research association approval granted, subject to separate research accounts and annual audited returns to the Council and tax authorities.
Approval is granted to The Urology Services Society, Jaipur as a scientific research association for tax purposes, conditional on maintaining separate accounts for medical research, furnishing annual returns of scientific research activities to the Council by 31 May in prescribed form, and providing the annual audited statement of accounts to the Council and the concerned Income-tax Commissioner by 31 May. The approval is effective from 30 September 1981 to 29 September 1983.

Approval under Section 35(1)(ii) enables tax-deduction eligibility for Hexamar Agricultural Research and Development Foundation, period extended.
Hexamar Agricultural Research and Development Foundation, Bombay, has been approved by the Indian Council of Agricultural Research as the prescribed authority under section 35(1)(ii) of the Income-tax Act for a further three-year period w.e.f. 26-12-1979, with specified name-specific operative date ranges: 26-12-79 to 9-11-81 for the Pvt. Ltd. form and 10-11-81 to 25-12-82 for the Foundation form.

Charitable trust notification: Sri Sathya Sai Central Trust recognized under section 10(23C)(iv) for specified assessment years.
The Central Government notifies Sri Sathya Sai Central Trust, Bombay under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, recognizing the trust for the purpose of that section and covering the assessment years 1981-82 and 1982-83.

Notification under section 10(23C)(iv): Federation of Indian Export Organisations recognized for tax exempt status for specified assessment years.
Central Government, exercising powers under section 10(23C)(iv) of the Income tax Act, 1961, notifies the Federation of Indian Export Organisations for the purposes of that provision, formally recognizing it under the tax exemption framework and specifying coverage limited to the assessment years 1980 81 through 1982 83.

Notification under section 10(23C)(iv): Sabarmati Ashram Preservation and Memorial Trust notified as tax-exempt for specified assessment years.
The Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, issued Notification No. S.O.61 dated 19-12-1981 to notify Sabarmati Ashram Preservation and Memorial Trust, Ahmedabad, as an institution covered by that provision for the purpose of the Act for the assessment years 1979-80 to 1981-82, thereby recognizing the Trust under the income-tax exemption framework for that period.

Tax exemption under section 10(23C)(iv) notified for All India Federation for Sports and Rehabilitation of Paraplegics for specified assessment years.
The Central Government notifies the All India Federation for Sports and Rehabilitation of Paraplegics as eligible for tax exemption under section 10(23C)(iv) of the Income-tax Act, 1961, exercising the power conferred by clause (iv) of sub section (23C), and specifies that the notification applies for a specified series of assessment years, thereby treating the federation as a notified charitable organization for that period.

Income tax exemption notification designates Jallianwala Bagh National Memorial Trust as eligible under charitable provision.
Central Government notifies Jallianwala Bagh National Memorial Trust under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961 (Notification No. S.O.59 dated 18 12 1981), recognising the Trust for the purposes of that exemption for the period covering assessment years 1980 81 to 1982 83.

Research programme approval under section 35(2A) recognizes a sponsored IIT Madras project for eligible tax treatment.
Approval is notified for a scientific research programme under sub-section (2A) of section 35 of the Income-tax Act, 1961, read with the Income-tax Rules. The programme "Remedial Measure for Industrial and Saline Problems as Transmission Line Insulators" is sponsored by M/s. W. S. Insulators of India Ltd., Madras, and conducted at the Indian Institute of Technology, Madras, with a specified project duration and estimated expenditure. The Institute's prior approval under the income-tax framework is also recorded.

Approval under section 35(1)(iii): tax-exempt research funding allowed subject to exclusive use, accounting, and audited reporting.
Approval under section 35(1)(iii) authorises the Centre for the Study of Developing Societies, Delhi, to receive tax-exempt funds for social science research, subject to exclusive utilisation for research, maintenance of separate accounts for those funds, and annual submission of an audited report to the prescribed authority showing collection and utilisation of the funds.

Place of public worship designation: Sri Narayana Perumal Temple notified as renowned throughout Tamil Nadu under section 80G.
The Central Government, exercising powers under sub-section (2)(b) of section 80G of the Income-tax Act, 1961, by Notification No. S.O.274 dated 16-12-1981, notifies Sri Narayana Perumal Temple, Nangur, P.O., Thanjavur District, as a place of public worship of renown throughout the State of Tamil Nadu.

Charitable donation deduction under section 80G: renovation donations to Shri Venkatesa Devasthan qualify for tax relief.
Notifies Shri Venkatesa Devasthan, Fanaswadi, Bombay, as a place of public worship of renown throughout Maharashtra under sub section (2)(b) of section 80G of the Income tax Act, 1961. It clarifies that, for purposes of the notification, only donations for the renovation of the temple will qualify for relief under the provision, thereby limiting tax deduction eligibility to specified renovation contributions.

Notification under section 10(23C)(iv) recognizes Ram Saran Das Kishori Lal Charitable Trust for specified assessment years.
Notification under section 10(23C)(iv) of the Income-tax Act designates Ram Saran Das Kishori Lal Charitable Trust as recognized for purposes of that provision for the assessment years 1982-83 to 1986-87, specifying the statutory basis and temporal scope of the recognition.

Scientific research programme approval under section 35 enables tax recognition for a sponsored R&D project hosted by an approved institution.
Approval is granted for a scientific research programme under 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, Alternative to Oil-power Alcohol, is sponsored by M/s. Punjab Tractors Ltd., hosted at Punjab University, Chandigarh, with duration from 1-2-1980 to 31-12-1984 and an estimated outlay of Rs. 33.00 lakhs. Punjab University's approved institutional status under earlier Income-tax provisions is recorded.

Research institution approval under section 35(1)(ii) requires separate accounts and annual returns for tax recognition.
Approval under section 35(1)(ii) is granted to Systems Research Institute, Pune as an "Association" in natural and applied sciences, on condition that it keeps a separate account for research funds excluding agriculture/animal husbandry/fisheries/medicines, furnishes annual research activity returns to the prescribed authority by 30 April in prescribed forms, and files the annual return and statement of accounts with the concerned Commissioner of Income tax yearly; the approval is effective from 1 4 1981 to 31 3 1984.

Scientific research programme approval under section 35(2A) confirms sponsored project recognition and institutional eligibility for tax treatment.
Approval under sub section (2A) of section 35 records recognition of the sponsored scientific research project "Standardisation of Methodology for the development of antiprotozoal drugs & vaccines," names the sponsor and host institution, and specifies commencement, completion and estimated outlay, thereby establishing the project's qualification for purposes of that provision. Jadavpur University is also confirmed as an approved institution under section 35(1)(ii), supporting its eligibility for treatment of research expenditures under the Income tax Act.

Research funding exemption: approved institution must use exempt funds exclusively for research and submit audited annual reports.
Approval recognizes Giri Institute of Development Studies as eligible for tax exemption under clause (iii) of sub section (1) of section 35, conditional on exclusive use of exempted funds for social science research, maintenance of a separate account for those funds, and submission of annual reports and audited accounts to the approving Council evidencing receipts and utilization.