Research programme approval under tax provision enables an approved medical research project to qualify for tax-related benefits.
Approval under section 35(2A) is notified for the research programme "Early Detection of Leprosy and Chemotherapy (including Drug Resistance)", to be undertaken by the Foundation for Medical Research, Bombay, commencing 19 August 1977 and completing 18 August 1982, with estimated project expenditure recorded and institutional approval previously granted to the Foundation under the statutory research-institution approval mechanism.

Scientific research approval under tax law recognises sponsored project at University of Bombay for tax deduction purposes.
Approval under sub-section (2A) of section 35 of the Income-tax Act, 1961 is granted for the project "Mechanically Aided High Vacuum Fractionation/Distillation," sponsored by M/s. Hindustan Lever Ltd., to be conducted at the Department of Chemical Technology, University of Bombay from September 1977 to September/October 1978 with an estimated cost of Rs. 93,900, and the host department is confirmed as an approved institution for such research.

Research institution approval under section 35(1)(ii) mandates separate accounts and annual scientific-activity returns by prescribed deadline.
Gujarat Vidyapith, Ahmedabad is approved under clause (ii) of sub section (1) of section 35 for research in other natural or applied sciences, effective 12 September 1977, on condition that it maintain a separate account for research receipts (excluding Agriculture, Animal Husbandry, Fisheries and Medicines) and furnish an annual return of scientific research activities to the prescribed authority in the prescribed forms by 30 April each year.

Research institution approval under section 35(1)(ii) requires annual research and donation reports and limited term validity.
Shri Kalyan Arogya Sadan, Bajajgram, Sikar is approved by the Indian Council of Medical Research as the prescribed authority under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, subject to submission of annual reports on research activities and annual reports on donations received and spent exclusively for research in the manner required by the Council; the approval is effective for two years from the date of the notification.

Institutional approval under section 35D confirms eligibility for technological, engineering and management consultancy fields.
Approval is granted to Kothari Consultants and Engineers Limited, Madras, as an approved institution for income tax purposes, covering technological, engineering and management consultancy fields, and taking effect from the stated effective date, thereby establishing the institution's eligibility under the applicable tax approval mechanism for those consultancy domains.

Approval under Section 35D: institution authorised for technological, engineering and management consultancy services, effective from April.
Approval granted to J. P. Mukherji & Associates Private Limited as an approved institution under clause (a) of sub section (2) of section 35D of the Income tax Act, for technological, engineering and management consultancy services, the approval taking effect from 1 April 1977.

Scientific research programme approval permits tax recognition of a sponsored leprosy research project at designated hospitals.
Approval is granted for a scientific research programme titled "Common Workshop" sponsored by the Poona District Leprosy Committee, to be conducted at Dr. Bandorawalla Leprosy Hospital, Kondhawa and other centres, for a specified multi year period with an estimated cost; the sponsoring committee's prior recognition by the Ministry of Finance is noted and the notification is made effective from the stated effective date for tax related purposes.

Charitable trust notification grants tax exemption status under section 10(23C)(v) effective from an earlier assessment year.
The Central Government notifies Raja Charity Trust as eligible for tax exemption under section 10(23C)(v) of the Income tax Act, declaring the Trust's entitlement to that provision with effect from the assessment year 1974-75, pursuant to the powers conferred by clause (v) of sub section (23C) of section 10.

Place of public worship designation: Arulmigu Kottai Mariamman Koil recognised for tax purposes under the Income tax Act.
The Central Government, in exercise of powers under the Income tax Act, notifies Arulmigu Kottai Mariamman Koil, Dindigul, Madurai District, to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the Act, recording the administrative notification and reference.

Specified authority under section 72A designates a government committee to determine statutory tax adjustments and claims.
The Central Government designates a committee, consisting of a Chairman and specified senior officers from Industrial Development, Company Affairs, Labour, Economic Affairs (Banking Division), and Revenue and Audit of the central tax board, as the specified authority for the statutory provision; the notification fixes the committee's composition by office and records subsequent substitutions of particular member designations by later notifications.

Debenture specification: tax coverage for specified state issued rural debentures subject to strict investor and interest conditions.
Specification designates debentures issued by State Electricity Boards, Agro Industries Corporations, Housing Boards (for rural housing), Co operative Processing and Marketing Societies and other approved State sponsored institutions between 1 January 1977 and 31 December 1981 as covered by specified clauses of the Income tax Act and the Wealth tax Act where issued to raise resources in rural areas, provided they are not government guaranteed, are issued only to individuals (including joint holdings), are non transferable except to such individuals, and carry interest not exceeding 12 percent per annum.

Section 35CC peripheral area designation defines eligible peri-municipal zones for tax provisions based on local development characteristics.
Specification of peripheral areas for the application of Section 35CC establishes distance-based eligibility zones outside municipal or cantonment limits; the Central Government, taking account of development and urbanisation, designates radial extents for named municipalities and provides a residual rule for other municipalities, thereby creating a schedule-based spatial framework to determine which outlying localities qualify as outside local limits for the cited Income-tax provision.

Tax exemption approval under section thirty-five clause one clause three requires exclusive research funding use, separate accounts and annual reports.
Approval of Indian National Theatre, Bombay as an approved institution for income-tax research exemption requires exclusive use of exempted funds for social science research, maintenance of separate accounts for those funds, and submission of an annual report to the prescribed authority detailing amounts collected under the exemption and their utilisation; the approval is effective for a specified multi-year period.

Scientific Research Association approval requires separate research accounts and prescribed annual returns, subject to time-limited validity.
Approval of Bhaskaracharya Pratishthan, Pune as a Scientific Research Association is conditional on maintaining a separate account for sums received for scientific research and on furnishing an annual return of scientific research activities to the prescribed authority in the prescribed forms by the specified annual due date; the approval is effective for a fixed period from the notification date.

Approval under section 35D: institute authorised for technological and management consultancy activities, approval effective from stated operative date.
Approval under Section 35D is granted to The Institute of Economic & Market Research for tax recognition limited to technological consultancy and management consultancy under clause (a) of sub section (2), with the approval taking effect from the stated operative commencement date.

Research institution approval requires separate accounting and annual reporting to the prescribed authority for tax recognition.
Approval is granted to the Women's Polytechnic and Research Centre as an approved institution for research in other natural or applied sciences, conditional on maintaining a separate account for sums received for scientific research (excluding certain fields) and on furnishing an annual return of scientific research activities to the prescribed authority in the prescribed form for each financial year by the notified deadline.

Notification under section 10(23C)(v) recognizes Sri Ekambaranathar Temple for tax purposes from assessment year 1971-72.
The Central Government, exercising powers under section 10(23C)(v) of the Income-tax Act, notifies Sri Ekambaranathar Temple, Kancheepuram, as an institution covered by that provision, with effect from the assessment year 1971-72, as recorded in the notification.

Section 10(23C)(v) notification recognizes Srimanmaharaja Niranjana Jagadguru entity for income tax purposes under a specified assessment year.
The Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Srimanmaharaja Niranjana Jagadguru Sri Mallikarjuna Murugharajendra Mahaswaminam for the purposes of that provision, specifying the assessment year from which the recognition applies and thereby registering the institution for income tax treatment under the cited statutory clause.

Tax exemption under section 10(23C)(v) notified for a temple, applying from the specified assessment year.
The Central Government, invoking clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notifies Sree Padmanabhaswamy Temple, Trivandrum, as recognised for the purposes of that provision, with the recognition effective from the assessment year 1971-72.

Notification under section 10(23C)(v): tax recognition granted to All India Missions Tablet Industry, Bangarapet retroactively.
The Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies The All India Missions Tablet Industry, Bangarapet for the purposes of that provision, designating the entity as recognised under the statute and specifying commencement of that recognition from the stated assessment year.