Research programme approval under section 35(2A) confirms tax recognition for specified pilot plant projects with listed sponsors.
Approval is granted for a scientific research programme to qualify for tax recognition for two pilot plant projects (propylene oxide from propylene; acrylates from acrylonitrile), identifying sponsoring arrangements, approved durations, and project costs, and noting that the laboratory conducting one project holds prior approval as a recognised research laboratory.

Approval under section 35D recognized Belpahar Refractories Ltd for clause (a) benefits in refractory manufacturing.
Belpahar Refractories Limited is approved under section 35D for clause (a) of sub-clause (2) of the Income-tax Act in the field of refractory manufacturing; the Central Board of Direct Taxes notified this approval by S.O.1075 dated 24-2-1977, with effect from 17th April, 1976.

Exemption under section 35(1)(ii): institutional approval requires separate research accounts and annual reporting to the prescribed authority.
Approval of the Indian Institute of Chemical Engineers, Calcutta as eligible for the exemption under section 35(1)(ii) is 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 in prescribed forms by 30 April each year.

Notification under section 10(23C)(v) confirms charitable trust recognition and tax exemption from the stated assessment year.
The Central Government issued a notification formally recognizing Rajput Charitable Trust, Jammu, under the Income-tax Act provision for charitable institutions, specifying that the recognition applies for tax purposes from the assessment year 1972-73 and citing the notification number and date as the administrative authority for the recognition.

Tax exemption notification under Section 10(23C)(iv) recognizes Indian Ex-Services League for specified assessment years.
Notification under Section 10(23C)(iv) of the Income-tax Act, 1961 recognizes a charitable organisation in New Delhi for the purposes of that provision, with effect for the assessment years 1976-77 and 1977-78.

Tax exemption notification under section 10(23C)(iv) recognizes trust's tax-exempt status from assessment year 1976-77 by Central Government.
The Central Government has issued a notification designating Kasturba Gandhi National Memorial Trust, Indore as an institution recognised under the income-tax exemption provision corresponding to section 10(23C)(iv), with the notification specifying the assessment year from which the recognition and attendant tax treatment apply.

Statutory exemption under section 10(23C)(iv) notified, society treated 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, notifies The Society of Immaculate Heart of Mary Dindigul as entitled to the benefits of that provision; the notification limits effect to the assessment years 1975 76, 1976 77 and 1977 78, thereby defining the temporal scope of the society's tax-exempt status under the statute.

Research exemption for an approved institution subject to separate accounting and annual reporting obligations.
Approval is granted to Shri G. S. Institute of Technology and Science for exemption under clause (ii) of sub section (1) of section 35 in the area of natural and applied sciences, 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 in forms prescribed; the approval is effective for a limited period.

Research exemption under section 35(1)(ii) approved for the welfare institution, valid for a two year period.
Approval by the prescribed authority, the Indian Council of Medical Research, grants the Federation for the Welfare of the Mentally Retarded (India) eligibility under section 35(1)(ii) of the Income tax Act, 1961 for the specified exemption mechanism, and the notification makes that approval effective for a period of two years from the date of issue.

Tax exemption notification under section 10(23C)(v) designates Sree Vasavi Kanyaka Parameswari Devasthana Sangham as notified.
Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Sree Vasavi Kanyaka Parameswari Devasthana Sangham, Kanchikacharla, as an entity for the purposes of that provision, effective from the assessment year 1976 77, thereby recording its notified status for tax administration.

Tax exemption under section 10(23C)(v) - Koodalmanikam Devaswom notified for charitable income-tax status.
The Central Government notifies Koodalmanikam Devaswom, Irinjalakuda under section 10(23C)(v), recognising it for the tax treatment provided by that clause for income-tax purposes and fixing the commencement of that recognition from a prior assessment year.

Tax exemption under section 10(23C)(iv) notified for Victoria Memorial Hall, recognizing it as a charitable institution for tax purposes.
The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Victoria Memorial Hall, Calcutta as an institution eligible for exemption under that provision, with effect from the assessment year 1974-75, as recorded in Notification No. S.O.1988 dated 10-2-1977.

Exemption for home leave passage: non citizen employees' free or concessional passages excluded from income when statutory conditions met.
Exclusion from total income is provided for free or concessional passages for a non citizen employee on home leave, conditioned by temporal connection of spouse and child passages within six months of the employee's journey, actual availing of home leave concessions (not payments for refraining), exclusion of additional mid term passages beyond those due under service agreement or leave rules, and ineligibility of reimbursements for children's inward and outward study journeys.

Tax exemption under section 35(1)(ii) renewed for an agricultural research institution following prescribed authority approval.
Approval is granted for tax exemption purposes to Dhir Krishi Mangal Society, Baroda under section 35(1)(ii) following confirmation by the prescribed authority, the Indian Council of Agricultural Research, and communicated by official notification as a continuation of prior recognition.

Research exemption under section 35(1)(ii): Tata Memorial Centre approved for research purposes for a limited period.
The Indian Council of Medical Research has approved The Tata Memorial Centre, Parel, Bombay, for a research exemption under clause (ii) of sub section (1) of section 35 of the Income tax Act, conferring institutional eligibility for research purposes only; this approval is effective for a two year period from the date of the notification.

Research exemption under section 35(1)(ii) renewed for an approved institution, conditional on separate accounts and annual reporting.
Exemption under section 35(1)(ii) is extended to Vividhlaxi Audyogik Samshodhan Vikas Kendra for three years from 1 April 1976, subject to maintenance of separate accounts for research receipts and submission of an annual return of scientific research activities in prescribed forms by 30 April each year.

Approval under section 35(1)(ii): research entity granted statutory tax recognition for a defined effective period.
Approval under section 35(1)(ii) of the Income-tax Act, 1961 is confirmed for a specified research entity by the prescribed authority, made effective from 1 April 1973 for a fixed term of three years, thereby defining the period during which the entity qualifies for the tax recognition under that provision.

Approval under section 35C: institution recognised for income tax deduction eligibility for research for an additional three year period.
The Secretary, Department of Agriculture, as the prescribed authority under clause (a) of sub section (1) of section 35C has approved The Sima Cotton Development & Research Association, Coimbatore, conferring income tax deduction eligibility for research expenditure and extending recognition for a further three year period, with the notification continuing an earlier departmental approval and citing the administrative file reference.

Research funding exemption permits approved institutions to collect exempted funds for social science research subject to accounting and reporting.
An approved institution may receive funds under the research exemption only if it maintains separate accounts for such funds, utilises them exclusively to promote social science research, and submits an annual report to the prescribed authority detailing funds collected under the exemption and their utilisation.

Tax exemption recognition under Section 10(23C)(v) grants the Archdiocese institutional eligibility for tax benefits.
Notification recognizes The Archdiocese of Hyderabad Society, Secunderabad under Section 10(23C)(v) of the Income-tax Act, 1961, declaring it eligible for the provision's tax-exemption benefits and specifying operative effect from the assessment year 1975-76.