Approval under section 35D(2)(a) recognises an institution for consultancy and design services in marine transportation.
Approval under section 35D(2)(a) grants tax recognition to M/s. Afco Limited, Bombay, for consultancy and design services in marine transportation, approved by the Central Board of Direct Taxes by Notification No. 0010 dated 27-10-1976, effective from 22-8-1975.

Income tax exemption under section 10(23C)(iv) notified for Jawan's Welfare Trust, recognition operative from the stated assessment year.
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.4065 dated 25 10 1976 to notify Jawan's Welfare Trust, Maharashtra for the purposes of that provision and to make the recognition and corresponding income tax exemption operative from the assessment year 1975-76.

Tax exemption notification: specified ex servicemen welfare funds notified under section 10(23C)(iv) for income tax assessment year applicability.
The Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies eight specific funds established for servicemen and ex servicemen welfare and resettlement as being covered by that clause for the purpose of the Act, effective from the assessment year 1976 77: Armed Forces Benevolent Fund; Special Fund for Reconstruction and Rehabilitation of ex servicemen; Armed Forces Reconstruction Fund; India Gorkha Ex servicemen's Welfare Fund; Central Post War Resettlement Fund; Armed Forces Flag Day Fund; War Bereaved & Disabled Servicemen Special Relief Fund; and Indian Soldiers, Sailors & Airmen's Board Fund.

Tax exemption notification: fund notified under section 10(23C)(iv) as tax-exempt from the stated assessment year.
Central Government notifies the Amalgamated Tamilnadu Shares of Post War Services Reconstruction and Rehabilitation of Ex-servicemen Fund under clause (iv) of sub section (23C) of section 10 of the Income tax Act, declaring the fund eligible for the tax treatment of that provision and applying that notified status from the assessment year 1970 71 as set out in S.O.4063 dated 25 10 1976.

Place of public worship designation secures tax-related recognition for Shri Digamber Jain Atishya Kshetra in Rajasthan.
Notification designates Shri Digamber Jain Atishya Kshetra, Shri Mahaveerji, as a place of public worship of renown throughout the State of Rajasthan, issued under the Central Government's power to notify places of worship for the purposes of the Income-tax Act, thereby qualifying the institution for the statutory tax-related recognition.

Place of public worship recognition grants eligible donation tax benefit status to Shri Dhyneshwar Maharaj Sansthan following government notification.
Notification recognises Shri Dhyneshwar Maharaj Sansthan, Alandi Devachi, Poona, as a place of public worship under the Income-tax Act, granting it the statutory tax treatment and eligibility accorded to recognised places of public worship throughout the State of Maharashtra, by Central Government notification S.O.4675 dated 18-10-1976.

Charitable exemption: Army Officers Contributory Education Fund notified under section 10(23C)(iv), effective for the assessment year.
The Central Government notifies the Army Officers Contributory Education Fund under clause (iv) of sub section (23C) of section 10 of the Income tax Act, declaring the Fund to qualify for the tax treatment provided by that provision and specifying its applicability from the stated assessment year.

Tax exemption under section 10(23C)(iv) recognises a trust for tax-exempt status beginning in the stated assessment year.
The Central Government notifies Ratan Deep Trust, Delhi under the Income-tax Act clause relating to trusts, recognising the trust for tax-exempt status and making that recognition effective from the stated assessment year for purposes of income-tax exemption.

Exemption under section 35(1)(ii): institutional approval granted, subject to separate research accounting and annual returns.
Exemption under section 35(1)(ii) has been granted to The Kumaun University, Nainital, subject to two conditions: maintenance of a separate account for sums received for scientific research, and filing an annual return of scientific research activities to the prescribed authority in prescribed forms by 30 April each year; the notification takes effect from 14 June 1976.

Scientific research exemption requires separate accounting and annual reporting to the prescribed authority.
Approval is granted to the University of Calicut as an institution eligible for the exemption under section 35(1)(ii) of the Income-tax Act, effective from 6th August, 1976, subject to two conditions: maintenance of a separate account for sums received for scientific research, and furnishing an annual return of scientific research activities to the prescribed authority in the prescribed forms by 30th April each year.

Research exemption under Section 35(1)(ii): Sambalpur University approved subject to separate accounting and annual return requirements.
The Sambalpur University, Burla, is approved for entitlement 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 30 April each year; the approval is effective from 21 July 1976.

Exemption under section 35(1)(ii): University approved subject to separate research accounts and annual scientific-activity returns.
Approval is granted to the University of Indore as an institution for purposes of clause (ii) of sub-section (1) of section 35, subject to maintaining a separate account of sums received for scientific research and furnishing an annual return of scientific research activities to the prescribed authority in the forms laid down, with the return due by 30th April each year; notification effective from 22nd July, 1976.

Tax exemption for Tea Board replantation subsidy schemes takes effect from their notified dates.
Specification under the Income-tax Act identifying three versions of the Tea Board Replantation Subsidy Scheme as specified for tax-exempt treatment under clause (30), with the Central Government notifying the commencement dates for each listed scheme; the notification thus administratively designates beneficiaries of those schemes to be treated according to the declared tax-exemption status from the dates set out in the Table.

Research institution approval requires separate research accounts and annual returns filed by April each year.
Approval of the Indian Institute of Technology, Delhi as an institution eligible under the income-tax provision for scientific research 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, to be submitted by 30th April each year; the approval is effective from 22nd July, 1976.

Institutional approval under tax law confirms Kirloskar Consultants' eligibility for technological and engineering consultancy tax recognition.
The Central Board of Direct Taxes approved Kirloskar Consultants Ltd. under clause (a) of sub-section (2) of section 35D of the Income-tax Act for technological and engineering consultancy, with the notification recording an earlier effective date for the institution's approved status for tax purposes.

Exemption under income tax provision: university approved for research exemption subject to separate accounts and annual returns.
Exemption under section 35(1)(ii) is granted to Punjab Agricultural University, Ludhiana for research in other natural or applied sciences (excluding agriculture, animal husbandry, fisheries and medicines), conditional on maintaining a separate account for sums received for qualifying research and on furnishing an annual return of research activities to the prescribed authority in the prescribed form by the annual deadline.

Exemption under section 35(1)(ii): Berhampur University approved, must maintain separate research accounts and annual returns.
Exemption under section 35(1)(ii) has been approved for The Berhampur University contingent on maintaining a separate account for sums received for scientific research and on furnishing an annual return of its scientific research activities to the prescribed authority in the prescribed forms by the stated annual deadline; the notification records the institution and specifies an effective date.

Research expenditure exemption approved for university, subject to separate research accounts and annual returns to authority.
Approval is granted to Guru Nanak Dev University for the research expenditure exemption, conditional on 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 form by 30 April each year; the approval takes effect from 9 July, 1976.

Approval under section 35D: Bascon Consultants recognised for qualifying research institution status enabling prescribed tax provisions.
Bascon Consultants Private Ltd., Calcutta is approved under clause (a) of sub section (2) of section 35D of the Income tax Act for all areas specified in that section; approval recorded by Notification No. 4368 dated 23/9/1976 and effective from 18th August, 1975.

Approval under section 35D: institution approved for technological and engineering consultancy recognition and tax benefit eligibility.
Approval under section 35D(2)(a) designates R.L. Dalal and Company, Bombay, as an approved institution for technological and engineering consultancy; Notification No. 4367 (dated 23/9/1976) announces the approval, which takes effect from 25th September 1975 for purposes of clause (a) of sub-section (2) of section 35D of the Income-tax Act, 1961.