Exemption under Section 35(1)(ii) approved for research institute, conditional on separate accounts and annual reporting.
Approval is granted to The Institute of Road Transport, Madras for the purposes of Section 35(1)(ii) of the Income-tax Act, subject to conditions: maintain a separate account for sums received for scientific research in natural and applied sciences (excluding agriculture, animal husbandry, fisheries and medicines) and furnish annual returns of scientific research activities to the prescribed authority in prescribed forms; approval is valid for a three-year period from 9-4-1976 to 8-4-1979.

Exemption under section 35(1)(ii): institution must maintain separate research accounts and file annual returns as prescribed.
Approval for income-tax exemption under clause (ii) of sub-section (1) of section 35 is conditional on the University of Agricultural Sciences, Bangalore maintaining a separate account for sums received for scientific research in natural and applied sciences (excluding agriculture, animal husbandry, fisheries and medicines) and furnishing annual returns of its scientific research activities to the prescribed authority in forms as prescribed.

Research exemption under section 35(1)(ii) approved for Birbal Sahni Institute, subject to separate accounts and annual returns.
Approval is granted for exemption under section 35(1)(ii) to the Birbal Sahni Institute of Palaeobotany, Lucknow, subject to two conditions: maintain a separate account for sums received for scientific research and furnish an annual return of scientific research activities to the prescribed authority in prescribed form for every financial year by 30th April. The notification takes effect from 19th June, 1976.

Exemption under section 35(1)(ii) approved for Tamil Nadu Agricultural University subject to accounting and reporting conditions.
Approval is granted for the exemption under section 35(1)(ii) for Tamil Nadu Agricultural University, Coimbatore, effective from 21st June, 1976, subject to maintenance of a separate account for sums received for qualifying scientific research (excluding agriculture, animal husbandry, fisheries and medicines) and the furnishing of an annual return of scientific research activities to the prescribed authority by 30th April each year in prescribed forms.

Exemption under section 35(1)(ii) approved for institution by prescribed authority, subject to accounting and annual return obligations.
Approval is granted to the Indian Institution of Plant Engineers, Madras, under section 35(1)(ii) for tax exemption for scientific research, subject to maintaining a separate account for research receipts and furnishing an annual return of scientific research activities to the prescribed authority in the notified form by 30th April each year; the approval took effect from 1st April, 1976 and was later withdrawn effective 1st January, 1980.

Profession specification 'Chemistry' under section 10(23A) of Income-tax law designates it for special tax treatment.
Central Government designates the profession of Chemistry as a specified profession under the Income-tax Act provision enabling certain professional incomes to be treated within the statutory exemption framework; notification S.O.3881 dated 31-7-1976 exercises the executive power to include Chemistry among recognised professions for that tax treatment.

Tax exemption notification under section 10(23C)(iv) recognizes National Institute of Public Finance and Policy for income-tax purposes.
The Central Government, invoking the powers under section 10(23C)(iv) of the Income-tax Act, notifies the National Institute of Public Finance and Policy for the purposes of that provision, with effect from assessment year 1977-78.

Tax exemption approval name correction: institution's notified name amended to Banaras Hindu University, Varanasi.
The amendment substitutes the previously recorded name with the accurate institutional designation, "Banaras Hindu University, Varanasi," in Notification No.34 dated 23rd November, 1946, preserving the institution's approval for income-tax exemption under the governing provision of the Income-tax Act, 1922.

Designation of places of public worship under section 80G for specified temples enables tax-deduction applicability for donors.
Notification designates Sri Bhavanarayana Swamy and Sree Someswara Swamy Temples, Bapatla, Andhra Pradesh, as places of public worship of renown throughout the State for the purposes of section 80G of the Income-tax Act, 1961, thereby recognising those temples for the statute's tax-treatment of donations.

Notification under Section 10(23C)(v): Shri Raghavendra Swamy Mutt notified for tax-recognition from the stated assessment year.
The Central Government notifies Shri Raghavendra Swamy Mutt, Nanjungud, for the purposes of section 10(23C)(v) of the Income-tax Act, exercising the power under clause (v) of sub-section (23C) of section 10 and specifying the notification details and the relevant assessment year for recognition.

Tax exemption recognition under section 10(23C)(v): Ramakrishna Sarada Mission notified for specified assessment year by Central Government.
The Central Government issued Notification No. S.O.3685 (dated 28-7-1976) notifying Ramakrishna Sarada Mission, Calcutta as an institution qualifying under section 10(23C)(v) of the Income-tax Act, thereby recognising the Mission for tax-exemption purposes with effect from the assessment year 1974-75.

Tax exemption notification under section 10(23C)(v) recognizes Sri Sarada Math for tax-exempt status from the stated assessment year.
Central Government notification under section 10(23C)(v) of the Income-tax Act, 1961 (S.O.3684 dated 28-7-1976) notifies Sri Sarada Math, Calcutta for the purposes of that provision, with applicability from assessment year 1975-76.

Approval withdrawal under section 35 tax approval for Invention Promotion Board effective on recommendation of prescribed authority
Approval under section 35(1)(ii) of the Income-tax Act, 1961, granted to the Invention Promotion Board, New Delhi, is withdrawn with effect from 1 April 1973; the withdrawal was effected by notification following the recommendation of the prescribed authority.

Exemption notification under section 10(23C)(iv) recognises Bharat Sevasram Sangha's charitable status for assessment year 1974-75.
The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies the Bharat Sevasram Sangha by Notification No. S.O.3116 dated 26-7-1976, recognising the Sangha for the purposes of that provision for assessment year(s) 1974-75.

Tax exemption notification: recognition of a religious finance and property board under section 10(23C)(v), effective from the stated assessment year.
Notification designates a religious administrative finance and property board as eligible for tax exemption under section 10(23C)(v) of the Income-tax Act, with formal recognition by the Central Government effective from the 1975-76 assessment year, thereby placing the board within the statutory category that confers exemption treatment and the attendant conditions.

Charitable donation deduction available for donations to temple designated as place of public worship under section 80G.
Notification designates Sri Lakshminarasimha Swamy Temple at Devarayana Durga, Tumkur District, Karnataka, as a place of public worship of renown throughout the State for the purposes of section 80G, issued under the powers of sub section (2)(b) of the Income tax Act to enable tax-deduction treatment for donations.

Place of public worship designation under section 80G recognized, enabling tax-deduction treatment for donations to the notified temple.
The Central Government, under its power in sub-section (2)(b) of the Income-tax Act, has notified Sri Patala Nageswara Swamy Devalaya Punaruddhana Sangham, Giddalur as a place of public worship of renown throughout Andhra Pradesh for the purposes of section 80G, thereby recognizing it for tax treatment of donations under the statute.

Tax exemption recognition: Prime Minister's Drought Relief Fund notified as exempt under income-tax provision for assessment year 1976-77.
The Central Government issues S.O.3115 dated 17-7-1976 notifying the Prime Minister's Drought Relief Fund as qualifying for the income-tax exemption under the provision corresponding to clause (iv) of sub-section (23C) of section 10, effective from assessment year 1976-77.

Notification under income tax exemption recognizes Sri Pejavara Math's charitable status from assessment year 1970 71 by Central Government.
The Central Government, invoking clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Sri Pejavara Math, Jagadguru Madhwacharya Samsthana, Udupi, as entitled to the exemption treatment under that clause, effective from assessment year 1970 71.

Withdrawal of approval under section 35 ends notified research tax status for the Society following authority recommendation.
The prior income-tax approval granted to the Society of Pharmaceutical & Industrial Research, Bombay for recognition under the research-related provision is withdrawn by notification, terminating its approved status and associated tax recognition; the withdrawal takes effect from 1st June, 1976 on the recommendation of the prescribed authority, the Indian Council of Medical Research.