Notification under section 10(23C)(v): Manav Seva Sang recognised for tax purposes commencing assessment year 1977-78 by Central Government.
The Central Government notifies Manav Seva Sang, Virndaban for the purposes of section 10(23C)(v) of the Income tax Act, the notification being effective from assessment year 1977-78 and issued under the powers conferred by clause (v) of sub section (23C) of section 10.

Approval as Scientific Research Association: Rajkot Cancer Society must maintain separate research accounts and file annual returns.
Approval is granted to Rajkot Cancer Society as a Scientific Research Association under the Income-tax Act, subject to conditions requiring maintenance of a separate account for sums received for medical research and furnishing annual returns of scientific research activities to the prescribed authority by 15th May each year; the approval is effective from 24-4-1979 to 23-4-1981.

Tax exemption under section 10(23C)(iv) granted to a charitable workshop for the blind via governmental notification.
Notification confers tax-exempt status on a charitable workshop for the blind under clause (iv) of sub section (23C) of section 10 of the Income-tax Act, recognising the organisation for the purposes of that provision from the stated assessment year and thereby subjecting it to the statutory qualification and compliance framework applicable to such notifications.

Tax exemption notification confirms charitable institution recognition under income-tax law, enabling tax-exempt status for a blind training centre.
The Central Government, exercising powers under section 10(23C)(iv) of the Income-tax Act, 1961, notifies The Tata Agricultural and Rural Training Centre for the Blind, Bombay as an institution covered by the provision, with applicability from the assessment year 1972-73, thereby registering the Centre within the statute's tax-exemption framework for qualifying charitable and educational organisations.

Tax exemption notification: charitable institution recognized for income tax purposes effective from the stated assessment year.
Recognition of The Muncherjee Nowrojee Banajee Industrial Home for the Blind, Bombay, is notified by the Central Government as a charitable institution for income tax purposes under clause (iv) of sub section (23C) of section 10, effective from the stated assessment year, by notification S.O.4084 dated 14 6 1979.

Tax exemption notification: Malankara Orthodox Syrian Church recognised for income tax charitable status from a prior assessment year.
The Central Government, invoking the power under the specified income tax provision, notified The Malankara Orthodox Syrian Chruch for the purposes of that provision, recording administrative recognition of the institution's charitable status and specifying that the recognition applies from an earlier assessment year.

Tax exemption notification under section 10(23C)(iv): National Association for the Blind recognized for income tax exemption from the stated assessment year.
The Central Government notifies The Karnataka Branch of the National Association for the Blind as entitled to income tax exemption under section 10(23C)(iv) of the Income tax Act, exercising the power under clause (iv) of sub section (23C) of section 10 and specifying the assessment year from which the notification takes effect.

Designation of place of public worship secures the temple's formal recognition under the income tax provision for declared places.
Designation of Shri Kasi Viswanatha Swami Temple, St. Thomas Mount, Madras, as a place of public worship of renown throughout the State of Tamil Nadu by Central Government notification, invoking the statutory power to recognise religious institutions for the purposes of the income tax provision and conferring the formal status required by that provision.

Place of public worship designation under section 80G: Shri Ayyappa Temple recognised for donation deduction eligibility.
The Central Government notifies Shri Ayyappa Temple, Hardwar as a place of public worship of renown throughout the State of Uttar Pradesh for the purposes of section 80G, thereby recognising the temple so that donations to it qualify for the tax deduction provided under the Income Tax Act.

Specified debentures under tax provision allowed if issued to individuals, non transferable, unguranteed, interest capped.
Specified debentures issued by State Electricity Boards, Agro Industries Corporations, Housing Boards (rural), Co operative Processing and Marketing Societies and other approved state sponsored institutions during 1 4 76 to 31 12 76 qualify under the referenced tax provision provided they are not government guaranteed, are issued only to individuals (including joint holders), are non transferable except among such individuals, and carry interest not exceeding twelve per cent per annum.

Appeal rights to Commissioner of Income-tax (Appeals) affirmed for non-company assessees challenging assessment orders under specified assessment provisions
A Central Board of Direct Taxes notification directs that any assessee other than a company may appeal to the Commissioner of Income-tax (Appeals) against specified assessment orders where the assessee denies liability or disputes an assessment, objects to amount of income assessed, tax determined, loss computed, or status of assessment, and the amount of income so assessed or loss computed exceeds the prescribed income threshold; it also covers additional specified order types for such classes of persons and supersedes the earlier notification.

Tax exemption notification under section 10(23C)(iv) confers notified charitable status to an educational institution for the assessment year.
The Central Government issued Notification No. S.O.3948 dated 2-6-1979, notifying Ramana Maharshi Centre for Learning, Bangalore as a tax-exempt educational/charitable institution under the provision conferring notified status for the relevant assessment year.

Approval of rural development programmes: designated commissioners shall act as committee chairmen to approve projects under sections 35CC/35CCA.
The Central Board of Direct Taxes directs that the Commissioner of Income-tax named for each State or Union territory in the Table shall, to the exclusion of other Commissioners with jurisdiction there, act as Chairman of the Committee empowered to approve rural development programmes and associations for the Income-tax Act's deduction provisions; the notification lists the specific Commissioner assignments and states the order takes effect on the first day of June, 1979.

Approval under section 35(1)(ii): Society for Medical Research granted scientific-research status with accounting and annual-return conditions.
Approval is granted to the Society for Medical Research as a Scientific Research Association in medical research, subject to maintaining a separate account for research receipts and furnishing annual returns of scientific research activities to the prescribed Council by 31st May each year in the form specified; the approval is effective for a two-year period from the stated commencement date.

Approval under section 35(1)(ii) requires separate accounting for research receipts and annual returns by prescribed deadline.
Approval under Section 35(1)(ii) is granted to Savita Research Centre, Bombay for a limited period (17-12-1978 to 15-12-1980), conditioned on maintaining separate accounts for receipts for scientific research (excluding agriculture, animal husbandry, fisheries and medicines) and on filing annual returns of scientific research activities to the prescribed authority in prescribed forms by 30 April each year.

Section 194A(3)(iii)(f) notification: Madras Fertilizers Limited designated under the Income-tax Act for specified purposes.
The Central Government, pursuant to sub-clause (f) of clause (iii) of sub-section (3) of Section 194A of the Income-tax Act, 1961, notifies Madras Fertilizers Limited, Madras, by S.O. 2043 dated 25-5-1979 for the purposes of that sub-clause, thereby identifying the company as the entity to which that provision applies.

Approval under section 35(1)(ii) grants tax-recognition to a research institution for a specified two-year effective period.
Approval is granted to Birla Institute of Scientific Research, Calcutta by the prescribed authority under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, formalised by notification S.O.2196 dated 19-5-1979; the approval is effective for two years from 1-4-1979 to 31-3-1981.

Approval under section 35(1)(ii): institution recognized as Scientific Research Association subject to accounting and reporting conditions.
The Tata Memorial Centre, Bombay is approved as a Scientific Research Association for medical research, subject to maintaining separate accounts for research receipts and furnishing annual returns of research activities to the prescribed authority in the form specified; the approval is effective for a stated two year period and serves as administrative recognition for income tax purposes.

Scientific research association approval under section 35(1)(ii) requires separate research accounts and annual returns filed timely.
The Cancer Hospital & Research Institute of the Jan Vikas Nyas Public Trust, Gwalior is approved as a scientific research association for medical research, subject to maintaining a separate account for research funds and furnishing annual returns of scientific research activities to the Council in the prescribed form by 31st May each year; the approval is effective for two years from 20-4-1979 to 19-4-1981.

Research institution approval under income tax rules requires separate accounts and annual scientific returns by deadline.
Approval for the Indian Copper Information Centre, Calcutta, to be recognised for research in other natural or applied sciences is granted subject to maintaining a separate account for research receipts and filing an annual return of scientific research activities to the prescribed authority in the prescribed form by 30 April each year; the approval is effective from 1 April 1979 to 31 March 1982.