Institutional approval under section 35(1)(ii) requires separate research accounts and annual returns to the prescribed authority.
Approval is granted to Loyola Academy, Secunderabad, as an Institution for purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act for scientific research in specified natural or applied sciences, subject to maintaining a separate account for research receipts and furnishing an annual return of scientific research activities to the prescribed authority in the prescribed form by the prescribed annual deadline.

Scientific research programme approval confirms tax-recognised sponsorship and approved host institute for an agar seaweed cultivation project.
Approval is granted under the income-tax provision for scientific research programmes for the project titled Cultivation Research for Agar Bearing Seaweeds, viz., Gelidielia Acerosa, identifying the sponsor and the executing research institute, and recording the project's commencement and completion timeframe and estimated outlay. The executing institute is noted as a unit of a national research council with prior approval under an income-tax provision for research institutions.

Research expenditure approval: university authorised with separate accounting and annual return obligations for scientific research.
Approval categorised Bhavnagar University as a University for research expenditure purposes subject to conditions: maintain a separate account for funds received for scientific research in natural or applied sciences (excluding agriculture, animal husbandry, fisheries and medicines) and furnish an annual return of scientific research activities to the prescribed authority in the prescribed form by 30 April each year; approval effective for three years from 13 07 1979 to 12 07 1982.

Scientific Research Association approval: Kaivalyadhama granted tax recognition under section 35(1)(ii) subject to accounting and reporting obligations.
Kaivalyadhama Shriman Madhava Yoga Mandir Samiti has been approved as a Scientific Research Association for medical research under clause (ii) of sub section (1) of section 35 of the Income tax Act, subject to maintaining separate accounts for research receipts and complying with annual reporting and audited account submission requirements to the Indian Council of Medical Research and a copy to the Income tax Commissioner.

Approval under section 35(1)(ii) recognition as Scientific Research Association requires separate research accounts and annual returns.
Approval under section 35(1)(ii) recognises the Birla Institute of Medical Research as a Scientific Research Association conditioned on maintaining a separate account for research funds, furnishing annual returns of scientific research activities by 31 May in the prescribed form, and supplying a copy of the annual audited statement of accounts to the council and the concerned Income-tax Commissioner by that date.

Treaty amendment: deletion of a treaty paragraph changes bilateral tax treatment for assessments from a specified assessment year.
The Central Government has directed domestic effect be given to mutual Letters of Exchange deleting paragraph (4) of Article VI of the 1961 India-Finland income tax treaty, which had preserved domestic assessment provisions for occasional shipping or tramp steamers; the amendment, accepted by both governments, applies to any assessment year commencing on or after the first day of April, 1976, and is implemented under the Central Government's statutory tax powers.

Income tax research approval requires separate project accounts and annual reports for sponsored scientific studies.
Approval for a sponsored scientific research programme was granted under the income-tax research recognition regime, conditioned on trustees maintaining separate project accounts and submitting annual returns and reports that disclose research activities, donations received and actual expenditure incurred exclusively for the project in the manner required by the prescribed authority.

Research approval under section 35(1)(ii) permits college research expense recognition subject to separate accounts and annual returns.
Approval is granted to Regional Engineering College, Rourkela as an approved institution under section 35(1)(ii) for research in other natural or applied sciences, subject to maintaining separate accounts for sums received for scientific research (excluding agriculture/animal husbandry/fisheries and medicines) and furnishing an annual return of scientific research activities to the prescribed authority by 30th April each year; the notification is effective for three years from 20-7-1979 to 19-7-1982.

Approval as Scientific Research Association under section 35(1)(ii) with conditional reporting and accounting requirements for medical research institutions.
Approval as a Scientific Research Association under section 35(1)(ii) is subject to maintaining a separate account for medical research funds, furnishing annual returns of scientific research activities in the prescribed form by 31 May each year, and submitting an annual audited statement of accounts by 31 May with a copy sent to the concerned Income-tax Commissioner. The approval is effective for a three-year period from 16-8-1979 to 15-8-1982.

Approval as Scientific Research Association requires separate research accounts and annual audited returns to qualify for tax recognition.
Approval is granted to Sanjeevan Medical Foundation, Miraj, as a Scientific Research Association subject to maintenance of a separate account for research funds, submission of prescribed annual returns of scientific research activities by 31 May each year, and furnishing an annual audited statement of accounts to the prescribed authority with a copy to the concerned Income tax Commissioner; the approval is time limited to the three year period stated in the notification.

Tax exemption under section 10(23C)(v) notifies Nilgiris Diocesan Society as eligible for specified assessment years.
The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notifies Nilgiris Diocesan Society, Ootacamund, as a notified institution entitled to the tax-exempt provision for specified assessment years, thereby designating the society as eligible for the cited exemption within the stated temporal scope.

Exemption approval requires funds used solely for social science research with separate accounts and annual reporting obligations.
The Consumer Education & Research Centre, Ahmedabad is approved for an institutional income-tax exemption provided funds received under the exemption are used exclusively for the promotion of social science research, are kept in separate accounts, and are reported annually by statement of accounts and annual report to the prescribed authority and the concerned tax commissioner detailing collections and their utilization.

Constitution of Income-tax Settlement Commission: appointment of chairman and members and supersession of prior notification.
The Central Government, exercising statutory authority, constitutes the Income-tax Settlement Commission, appoints Shri Surendra Narain as Chairman and requires two named individuals to serve as members, and supersedes the earlier notification that previously governed the Commission's composition.

Section 10(23C)(v) notification: Srirangam Srimad Andavan Periasramam notified for tax exemption for assessment years 1973-79
The Central Government notifies Srirangam Srimad Andavan Periasramam under the relevant clause of subsection (23C) of section 10 of the Income-tax Act, recognizing the institution for the purposes of that provision for assessment years 1973-74 to 1979-80.

Place of public worship notification confirms recognised charitable status enabling tax deduction eligibility under the income tax framework.
Shri Tulja Bhavani Mandir Trust, Tuljapur, is notified as a place of public worship of renown throughout the State of Maharashtra for purposes of the Income tax Act, constituting formal recognition by the Central Government for tax treatment applicable to recognised places of public worship.

Notification under section 10(23C)(v): R.C. Diocese of Palayamkottai notified under Income-tax Act for specified assessment years.
Notification under section 10(23C)(v) of the Income-tax Act designates R.C. Diocese of Palayamkottai as qualifying for the exemption category under that clause and specifies the assessment years to which the recognition applies.

Charitable exemption recognition under income tax notified; Catholic Mission granted notified status for specified assessment years.
The Central Government notifies the Catholic Mission of Western Bengal as qualifying for charitable exemption under section 10(23C)(v) of the Income tax Act, recognising the institution for a specified consecutive period of assessment years for the purposes of that provision.

Notification under section 10(23C) recognition granted to Arcot Lutheran Church, Siloam for specified assessment years.
The Central Government, in exercise of powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies the Arcot Lutheran Church, Siloam for the purpose of that provision for the specified assessment years, thereby recognizing the institution within the statutory tax-exemption framework for those years as set out in Notification No. S.O.3531 dated 1-9-1979.

Approval under section 35(1)(iii) Income Tax: exempted funds must support social science research and be reported annually.
Approval under section 35(1)(iii) was granted to Nagpur Management Association subject to conditions: funds collected under the exemption must be utilized exclusively for promotion of social science research; separate accounts must be maintained for those funds; and the association must submit an annual report to the prescribed authority showing funds collected and how they were utilized.

Tax exemption under section 35 requires exclusive use for research and annual reporting and accounting obligations for approved institutions.
Approval to Krishnamurti Foundation India, Madras under clause (iii) of sub section (1) of section 35 of the Income tax Act is subject to conditions: funds obtained under the exemption must be used exclusively for promotion of social science research; separate accounts must be maintained for those funds; and annual statements of accounts and annual reports showing funds collected under the exemption and their utilisation must be sent to the prescribed authority and the Commissioner of Income tax. The approval is effective from 1 April 1979 to 31 March 1982.