Place of public worship designation under income tax law: temple recognised as of renown throughout the state.
The Central Government, exercising powers under the Income tax Act, notifies Sri Gangadhareswarar Temple, Purasawalkam, Madras, as a place of public worship of renown throughout the State of Tamil Nadu, thereby formally recognizing the temple's status for purposes of the Act and triggering the tax consequences associated with that designation.

Section 10(23C)(v) notification confirms charitable status of Shree Santram Maharaj Mandir for assessment year 1981-82.
Central Government, invoking clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Shree Santram Maharaj Mandir, Nadiad, as an entity covered by that provision for the assessment year 1981 82 by Notification No. S.O.3286 dated 29 9 1981.

Scientific Research Approval: tax-related approval for a sponsored diabetic retinopathy project with specified compliance obligations.
Approval is granted for the scientific research programme "Diabetic Retinopathy in India" under sub-section (2A) of section 35 of the Income-tax Act, 1961 for a five-year period commencing 7 September 1981. The approval is subject to conditions requiring the sponsoring society to maintain separate accounts for the project, furnish annual project returns to the Council by 31 May each year in the prescribed form, and provide a copy of the annual audited statement of accounts to the Council by 31 May and to the concerned Income-tax Commissioner.

Approval under section 35(1)(iii): tax-exempt funds must finance social-science research with separate accounts and annual reports.
Approval is granted to the Gujarat Institute of Area Planning, Ahmedabad under section 35(1)(iii) subject to conditions that funds collected under the exemption be used exclusively for promotion of social science research, that separate accounts be maintained for such funds, and that an annual report be sent to the prescribed authority showing funds collected and their utilisation for the exemption period.

Research programme approval under section 35(2A) recognizes a sponsored synthetic amino acids project for tax benefit.
Approval is granted for a scientific research programme on synthetic production of amino acids for the purposes of subsection (2A) of section 35 of the Income-tax Act, read with the relevant rule; the notification names the corporate sponsor, the hosting institution, sets the project period from 1 September 1981 to 31 August 1983, and records the estimated expenditure, and notes the institution's prior approval under section 35(1)(ii).

Approved research institution recognition: conditional tax approval tied to separate accounts and annual returns to authorities.
Notification approves The Institute of Indian Foundrymen, Calcutta as an approved institution under clause (ii) of section 35(1) of the Income-tax Act for natural and applied sciences (excluding specified fields), subject to maintaining separate accounts for research receipts, furnishing an annual return of research activities to the prescribed authority by 30 April each year, and submitting the annual return and statement of accounts to the Commissioner of Income-tax; approval is time-limited to a two-year period.

Approval of scientific research programme under tax provisions enabling sponsored university research and tax recognition.
Approval is granted for a scientific research programme under section 35(2A) of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, for the project "Isolation and characterization of biologically active compounds from plants," specifying the sponsor, host institution, approved duration and estimated expenditure. The notification also records that Poona University is recognized under section 35(1)(ii) of the Income-tax Act by a prior notification.

Scientific research approval under section 35(2A) confirms sponsored project recognition for tax treatment with specified host and period.
Approval is granted under sub-section (2A) of section 35 of the Income-tax Act, 1961 for the project "Synthesis of some long chain aliphatic compounds of potential agricultural and industrial application," sponsored by Hindustan Lever Limited and to be undertaken at Delhi University, with the research period specified from 1st September, 1981 to 31st August, 1984 and an estimated expenditure recorded.

Scientific research programme approval under section 35(2A) permits tax-recognised sponsored research with specified project period and sponsor.
Approval under sub-section (2A) of section 35 of the Income-tax Act, 1961, is recorded for the sponsored research project New Process for some Industrial Chemical-I (Vanillin synthesis), sponsored by M/s. Hindustan Lever Ltd. and to be carried out at the Indian Institute of Science, Bangalore, for the period 1 September 1981 to 31 August 1983, with the estimated project expenditure specified.

Research exemption approval recognises society's status subject to exclusive fund-use, separate accounting and reporting, and fixed validity period.
Approval is granted to The Mother's Service Society, Pondicherry as an approved institution for research funding purposes under the specified provision of the Income tax Act, subject to conditions that funds collected under the exemption be utilised exclusively for promotion of social science research, that separate accounts be maintained for such funds, and that the Society submit an annual report and audited statement of accounts to the prescribed authority showing receipts and utilisation of the funds. The approval is valid for a three year period from April first 1981 to March thirty first 1984.

Income tax Appellate Tribunal pay scales amended to fixed rates and applied retrospectively from 1 April 1981.
Substitutes rule 9 to fix monthly pay: President Rs. 3,500 p.m., Vice President Rs. 3,250 p.m., Member Rs. 3,000 p.m., and declares the amendment effective from 1 April 1981 to align service conditions with revised qualifications under the Finance Act, 1981.

Amendment to section 72A explanation updates official notification to designate Additional Secretary, Banking Division, Department of Economic Affairs.
Pursuant to clause (b) of the Explanation to section 72A of the Income-tax Act, 1961, the Central Government substitutes item 4 of notification No. S.O. 710(E) dated 11th October, 1977. The substituted entry designates the post as "Additional Secretary (Banking Division), Department of Economic Affairs, Ministry of Finance, Government of India," thereby updating the official administrative designation in the notification.

Section 35 approval requires exclusive research use, separate accounting, and annual audited reports for sanctioned institutions.
Approval under Section 35(1)(iii) grants the Statistical Publishing Society, Calcutta tax-exempt status for funds collected to promote social science research, subject to the conditions that funds be used exclusively for research promotion, that separate accounts be maintained for such funds, and that the Society submit an annual report and audited statement of accounts showing collection and utilisation; the notification is effective for a limited period.

Research funding exemption granted with conditions on exclusive use, accounts and annual reporting to council.
Approval authorizes the Centre to collect funds under the research exemption provided such funds are utilised exclusively for promotion of social science research; the Centre must maintain separate accounts for exempt funds and submit annually to the Council an audited statement of accounts and an annual report showing collection and utilisation; the approval is effective for a fixed period from the notification date.

Section 10(23C)(iv) notification: Registered charitable institution recognised for tax exemption by government for specified assessment years.
Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, issued Notification No. S.O.2950 dated 8 9 1981 notifying Shree Nasik Punchavati Panjrapoe, Nasik, for the purposes of that section for the assessment years 1982 83 to 1984 85.

Charitable institution notification secures income-tax exemption status for a religious society for specified assessment years.
Notification designates Shree Krishna Bhaktha Jana Sabha, Nanganallur as an eligible charitable institution under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, recognizing it for the specified assessment-year period and enabling application of the exemption regime for those years.

Charitable institution recognition under section 10(23C)(v) notifies Gita Pratisthan as qualifying for tax exemption over specified assessment years.
The Central Government notifies Gita Pratisthan, Bombay under section 10(23C)(v) of the Income-tax Act as qualifying for the charitable exemption, specifying that recognition applies for the assessment years 1978-79 to 1981-82 by Notification No. S.O.2847 dated 5-9-1981.

Research institution approval under income tax law subject to compliance conditions and annual reporting obligations.
Approval for Vastu-Shilpa Foundation as an approved institution for scientific research under the specified income tax provisions is conditional: maintain a separate account for research receipts; furnish an annual return of scientific research activities to the prescribed authority in prescribed forms by the stated annual deadline; and submit the annual return and statement of accounts to the Commissioner of Income-tax each year.

Approval under section 35(1)(ii) for scientific research association requires separate accounts and annual audited reports.
Approval is granted to Bhagwan Mahavir Viklang Sahayata Samiti, Jaipur, as a scientific research association for medical research, effective from 11-8-81 to 10-8-84, subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the Council by 31st May in the prescribed form, and furnishing the annual audited statement of accounts to the Council and a copy to the concerned Income-tax Commissioner by 31st May each year.

Research funding exemption approved under section 35(1)(iii) subject to separate accounts and annual audited reports.
Approval is granted to Ramakrishna Mission, Vivekananda College, Madras as an approved institution under clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, by the Indian Council of Social Science Research. The approval permits collection of funds for promotion of social science research subject to three conditions: exclusive use for research, maintenance of separate accounts for the exempt funds, and submission of annual reports and audited statements to the Council detailing collection and utilization. The approval is time-limited from 1-4-1980 to 31-3-1983.