Income-tax exemption under section 10(23C) amended to change the referenced assessment year from 1976-77 to 1974-75.
The Central Government, under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, amends Notification No.1477 (13-9-76) by substituting the words "assessment year(s) 1976-77" with "assessment year(s) 1974-75" through Notification No.2590 dated 28-1-1977, effecting a change in the temporal reference for the exemption provision.

Place of public worship designation under section 80G: Sri Kalinga Nardhana Perumal Temple recognised for the provision.
Central Government notifies Sri Kalinga Nardhana Perumal Temple, Oothukadu, Thanjavur District, as a place of public worship of renown throughout Tamil Nadu under the Income tax Act provision concerning charitable donations, designating the temple for the purposes of that provision.

Notification under section 10(23C)(iv): Surakshak Kalyan Nidhi declared eligible for tax exemption commencing assessment year.
Notification under section 10(23C)(iv) declares Surakshak Kalyan Nidhi, New Delhi, as an institution notified for the purposes of the exemption provision, with the notification operating from the commencement of the stated assessment year.

Exemption under section 10(23C)(v) confirms a trust's qualification for tax-exempt status under the Income-tax Act.
Notification under Section 10(23C)(v) designates Shri Arasuri Ambaji Mataji Devasthan Trust, Ambaji as recognised for the purposes of that provision, specifying the trust is to be treated as meeting statutory criteria for exemption with effect from the relevant assessment year.

Tax exemption under section 10(23C)(v) notified for Shri Raghavendra Swamy Mutt Mantralayam, effective from the specified assessment year.
Notifies tax exemption under section 10(23C)(v) of the Income-tax Act for Shri Raghavendra Swamy Mutt Mantralayam by Notification No. S.O.1280 dated 24-1-1977, declaring the institution eligible under the provision with effect from the assessment year 1972-73.

Amendment to notification under section 10(23C) of the Income tax Act revises the assessment year reference, correcting prior wording.
The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income tax Act, amends notification number 1472 dated 4 9 1976 by directing that the words "Assessment year 1976-77" be read as "Assessment year 1973-74", effecting a textual substitution of the assessment year reference in the notification.

Scientific research programme approval under Section 35(2A) enables tax recognition for sponsored research projects at academic institutions.
The scientific research programme "Ancient Insights & Modern Discoveries," comprising Astronomy & Radio Astronomy and Atomic Theory (Particle Physics) and sponsored at Bhartiya Vidya Bhavan, Bombay, was approved by the Secretary, Department of Science & Technology for purposes of subsection (2A) of section 35 of the Income-tax Act, 1961 for the period commencing 1-1-1977 and anticipated to complete 31-12-1979; the sponsoring institution had earlier been approved under section 35(1)(ii).

Research expenditure exemption approved subject to separate accounts and annual scientific activity returns.
Approval is granted to The Sangit Mahabharati, Bombay, for exemption under section 35(1)(ii) 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 30th April each year; the approval is notified as effective from 1st April, 1976 to 31st March, 1979.

Research expenditure exemption approved with conditions requiring separate accounts, exclusive use for social science research and annual reporting.
Karnataka University, Dharwar, is approved by the prescribed authority for the research expenditure exemption under section 35(1)(iii), subject to maintaining separate accounts for funds collected under the exemption, using such funds exclusively to promote social sciences research, and submitting an annual report to the Indian Council of Social Science Research showing funds collected and their utilisation; the approval is effective for three years from 1 December 1976.

Scientific research approval under section 35(2A) enables tax recognition for industry sponsored alginate preservation research.
Approval is notified of a scientific research programme for the purposes of section 35(2A) of the Income-tax Act, 1961, for a project on preservation and storage of alginate-bearing sea-weeds sponsored by M/s. Cellulose Products of India Ltd., executed at ATIRA and CSMCRI with specified commencement and anticipated completion dates and estimated expenditures, and noting that both institutes hold prior income-tax approval as research institutions.

Books of account requirements: specified professionals must maintain detailed records and a prescribed daily case register.
Amendment prescribes books of account and documentary requirements for specified professions, requiring a daily cash book, a journal if mercantile accounting is used, a ledger, duplicate machine-numbered bills and receipts, and original bills or payment vouchers; defines "authorised representative", "daily cash book" and "film artist"; requires medical practitioners additionally to maintain a daily case register in Form No. 3C and inventories of drugs and consumables; and specifies that records be kept at the principal professional premises or at respective places if separate books are maintained.

Profession of authorised representative and film artist classification under tax law notified, defining scope and exclusions.
The Central Board of Direct Taxes notifies the professions of authorised representative and film artist for the purposes of section 44AA, defining "authorised representative" as a person who represents another for fee or remuneration before any tribunal or authority, excluding employees, legal practitioners, and accountants, and defining "film artist" by an enumerated list of cinematic roles such as actor, cameraman, director (and assistant), music director (and assistant), art director (and assistant), dance director (and assistant), editor, singer, lyricist, story writer, screenplay writer, dialogue writer, and dress designer.

Exemption under section 35(1)(ii) approved for Karnataka University subject to separate research accounting and annual reporting requirements.
Approval for a tax exemption under section 35(1)(ii) is granted to Karnataka University, Dharwar for research in natural or applied sciences, subject to maintaining a separate account for research receipts and submitting an annual return of scientific research activities to the prescribed authority in prescribed forms by 30th April each year; the notification specifies the institution and the effective date of the approval.

Tax exemption notification: organization designated under charitable income tax clause, effective for the relevant assessment year.
The Central Government, exercising the power under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies The Salvation Army at the stated Poona address for the purposes of that provision, thereby designating the organization within the statutory charitable exemption category and making that recognition operative from the specified assessment year.

Tax exemption notification under section 10(23C)(iv) notifying charitable institutions for income tax purposes from the specified assessment year.
Notifies two welfare institutions as qualifying for tax exemption under section 10(23C)(iv) of the Income tax Act, 1961, namely Army Wives Welfare Association, New Delhi, and Disabled Army Personnel, Widows and Orphans Fund, New Delhi, effective for income tax purposes from the assessment year 1973-74 by S.O. 1985 dated 6 1 1977.

Notification under section 10(23C)(v): Shiromani Gurudwara Prabandhak Committee notified for Income tax Act purposes from assessment year.
The Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, has notified Shiromani Gurudwara Prabandhak Committee, Amritsar for the purpose of that provision with effect from the assessment year 1976 77 by Notification No. S.O.1279 dated 4 1 1977.

Place of public worship designation under section 80G recognizes a temple as of state renown for tax purposes.
The Central Government, exercising the power under sub section (2)(b) of the income tax provision, notifies Sri Kodanda Ramaswamy Temple, Vontimitta, as a place of public worship of renown throughout the State of Andhra Pradesh for the purposes of the provision governing charitable and religious donations.