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Approved Institution The Karnatak Historical Research Society, Dharwar u/s 35(1)(iii)
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Research funding approval under section 35(1)(iii) requires exclusive use, separate accounts and annual reporting to the prescribed authority.
Approval is granted to The Karnatak Historical Research Society, Dharwar under section 35(1)(iii) of the Income-tax Act subject to conditions that funds collected under the exemption be used exclusively for promotion of research in social sciences, be kept in separate accounts, and be reported annually to the Indian Council of Social Science Research detailing collection and utilisation; approval effective 1-4-1977 to 31-3-1980.
Rose Foundation, Bombay, by notification No. 86 (F. No. 203/26/71--ITA. II) with effect from 10-5-1972 is withdrawn with effect from 21-3-1977
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Section 35(1)(ii) approval withdrawal formally rescinds tax approval for the organization following prescribed authority recommendation.
Withdrawal of approval under Section 35(1)(ii) of the Income-tax Act, 1961 is effected for the Rose Foundation, Bombay, removing its previously granted tax-favour recognition; the withdrawal is effective from 21-3-1977 and follows the recommendation of the prescribed authority, the Indian Council of Medical Research.
Notifies Asian Institute for Rural Development, Bangalore u/s 10(23C)(iv)
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Notification under section 10(23C) recognition confers tax-exempt status on an educational institution from the specified assessment year.
The Central Government, under the statute empowering recognition of institutions for exemption, notifies Asian Institute for Rural Development as eligible for the section's tax-exempt status, with that recognition operative from the assessment year specified in the notification.
Notifies Sri Kailash Ashram Mahasamsthan Trust, Kenchanahalli, Bangalore u/s 10(23C)(v)
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Tax exemption recognition grants charitable trust notified under income tax law, validating its exempt status from the specified assessment year.
The Central Government notifies Sri Kailash Ashram Mahasamsthan Trust, Kenchanahalli, Bangalore, for the purposes of the relevant provision of section 10 of the Income tax Act, granting tax-exempt recognition to the Trust and specifying commencement of that recognition from the stated assessment year.
Notifies Arulmighu Dhandayuthapaniswami Thirukkoil, Palani u/s 10(23C)(v)
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Exemption under section 10(23C)(v) recognised for a religious institution, operative from the stated assessment year.
The Central Government notifies Arulmighu Dhandayuthapaniswami Thirukkoil, Palani as eligible for tax exemption under the charitable/religious institution provision of the Income-tax Act, exercising the power conferred by the specified clause and making the notification operative from the stated assessment year.
Notifies Nathdwara Temple Board, Nathdwara u/s 10(23C)(v)
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Tax exemption notification under the Income tax Act designates a religious institution as eligible for specified tax treatment.
The Central Government notifies Nathdwara Temple Board as eligible for income tax exemption under the specified clause of the Income tax Act, recognising the Board's entitlement to the tax treatment prescribed by that provision with effect from the stated assessment year and identifying the religious institution for the purpose of the Act.
Approved Institution "The Stock Exchange Foundation, Bombay" u/s 35 (1)(ii)
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Approved institution recognition corrected to reflect clause numbering in prior tax notification for Stock Exchange Foundation, Bombay.
The notification corrects a prior Income Tax notification concerning The Stock Exchange Foundation, Bombay by directing that the words "clause (ii) of sub-section (1) of section 35" in the earlier notification be read as "clause (iii) of sub-section (1) of section 35," effecting an administrative amendment to the clause reference while preserving the institution's approved status.
Notifies Sri Subramaniaswamy Devasthanam, Tiruttani u/s 10(23C)(v)
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Notification of charitable status under section 10(23C)(v) recognizes tax-exempt status for Sri Subramaniaswamy Devasthanam.
Central Government notification confers tax-exempt recognition on Sri Subramaniaswamy Devasthanam, Tiruttani under the Income-tax Act provision for charitable institutions, effective from the assessment year 1971-72.
Notifies National Foundation for Teachers Welfare, New Delhi u/s 10(23C)(iv)
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Tax exemption notification under section 10(23C)(iv) grants notified institutional status with retrospective effect to an educational welfare foundation.
Central Government notifies National Foundation for Teachers Welfare, New Delhi, as eligible under section 10(23C)(iv) of the Income-tax Act, 1961, declaring its status for tax-exemption purposes with effect from the assessment year 1976-77.
Notifies Shri Shiroor Mutt, Udipi, South Kanara u/s 10(23C)(v)
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Tax exemption notification confirms charitable institution status and applicability of income-tax exclusion from the stated assessment year.
The Central Government notifies Shri Shiroor Mutt, Udipi, South Kanara, as a charitable institution covered by the income-tax exemption provision, with applicability from the stated assessment year, thereby treating the institution's income as within the exemption provision for the relevant tax periods.
Notifies Sri Sode Vadiraja Mutt, Udipi (S.K.) u/s 10(23C)(v)
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Tax exemption recognition under section 10(23C)(v) notified for a charitable religious institution effective from an earlier assessment year.
The Central Government, exercising the power conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notifies Sri Sode Vadiraja Mutt, Udipi, as entitled to the statutory exemption for income-tax purposes effective from the assessment year 1962-63.
Approved Institution The University of Cochin, Cochin u/s 35(1)(ii)
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Research institution approval requires separate research accounts and annual returns to the prescribed authority for compliance.
Section 35 approval is granted to the University of Cochin for scientific research in natural or applied sciences, conditioned on maintaining a separate account for sums received for eligible research and on furnishing annual returns of scientific research activities to the prescribed authority in prescribed forms by the stipulated annual deadline.
Scientific research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961
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Research programme approval under section 35(2A) enables specified University of Poona projects to qualify for tax incentives.
Approval is granted for multiple scientific research programmes under sub-section (2A) of section 35 of the Income tax Act, 1961, each with a specified estimated outlay and an approximate five year duration, to be undertaken at the University of Poona, which is an approved university under section 35(1)(ii).
Approved Institution Gandhi Shikshan Bhavan, Bombay u/s 35(1)(iii)
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Tax exemption approval for research funding: institution permitted to collect and use funds under specified compliance conditions.
Approval is granted to Gandhi Shikshan Bhavan, Bombay as an approved institution under clause (iii) of sub section (1) of section 35 of the Income tax Act, enabling receipt of funds under the tax exemption subject to conditions: exclusive use for social science research, maintenance of separate accounts for exempt funds, and submission of an annual report to the prescribed authority; the approval is time limited to a three year period commencing 1 April 1977.
Approved Institution Maulana Azad Medical College, New Delhi u/s 35(1)(ii)
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Research institution approval under section 35(1)(ii) subject to annual reporting and donation expenditure returns for a two-year period.
Approval is granted to Maulana Azad Medical College, New Delhi, by the prescribed authority under clause (ii) of sub section (1) of section 35 of the Income-tax Act, 1961, subject to two conditions: submission of annual reports on research activities and submission of annual returns about donations received and actual expenditure incurred exclusively for research in the manner required by the prescribed authority; the approval is effective for a period of two years from the date of the notification.
Notifies Samaritan Society, Palai u/s 10(23C)(iv)
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Tax exemption notification: Samaritan Society recognised under section 10 clause, effective from the specified assessment year.
Central Government notification recognises Samaritan Society, Palai, under the income-tax exemption provision for charitable organisations pursuant to the specified clause of section ten, operative from the assessment year 1972-73, thereby including the Society within the statutory exemption framework for income-tax purposes from that assessment year.
Notifies Shree Shantadurga Lakshmi Narsinv Sankhalyo Sansthan, Sancoale, Marmagoa, Goa, to be a place of public worship u/s 80G
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Place of public worship recognized under section 80G, enabling charitable donations to qualify for tax deduction across the union territory.
Notification designates Shree Shantadurga Lakshmi Narsinv Sankhalyo Sansthan, Sancoale, Marmagoa, Goa, as a place of public worship of renown under section 80G of the Income-tax Act, 1961, recognizing its status for purposes of tax-deductible charitable contributions throughout the Union Territory of Goa, Daman & Diu.
Central Government notifies the funds mentioned below for the purposes of the section 10(23C)(iv) for and from the assessment year(s) 1976-77
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Section 10(23C)(iv) recognition: Army Officers' Benevolent Fund and Army Central Welfare Fund notified under tax exemption provision.
The Central Government, under clause (iv) of sub-section (23C) of section 10, notifies the Army Officers' Benevolent Fund and the Army Central Welfare Fund as funds covered by Section 10(23C)(iv), effective from the assessment year 1976-77, thereby recognising them within the statute's tax exemption framework.
Notifies Sri Janardhana Temple, Yermal, Udipi Taluk, to be a place of public worship u/s 80G
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Recognition under section 80G designates a temple as a place of public worship, enabling statutory tax treatment for donations.
Notification declares Sri Janardhana Temple, Yermal, Udipi Taluk, to be a place of public worship for purposes of section 80G, recognizing it as of renown throughout the State of Karnataka under sub section (2)(b) and thereby subjecting it to the statutory framework for tax treatment of donations.
Notifies Sri Uttaradi Mutt Samsthanam u/s 10(23C)(v)
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Tax exemption recognition under section 10(23C)(v) grants notified status to Sri Uttaradi Mutt Samsthanam from the stated assessment year.
Notification confers tax-exempt recognition on Sri Uttaradi Mutt Samsthanam under Section 10(23C)(v) of the Income-tax Act, declaring the institution notified for the purposes of that provision and specifying that the recognition applies from the stated assessment year, thereby identifying the legal basis and temporal effect of the statutory status.

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