Approval under section 35(1)(ii) granted to a research institute, conferring tax-recognition for a specified two-year period.
Shri Ganesh Research Institute, Delhi is recognized by the prescribed authority under section 35(1)(ii) of the Income-tax Act; this formal approval qualifies the institution for the statute's research-related tax treatment and is effective for a specified two-year period from 1 April 1979 to 31 March 1981.

Approved Institution status for research grants requires separate research accounts and an annual scientific activities return by April.
Approval granted to the Indian Institute of Petroleum, Dehradun, as an Approved Institution for research in natural and applied sciences, subject to maintaining a separate account for research receipts (excluding agriculture/animal husbandry/fisheries and medicines) and filing an annual return of scientific research activities to the prescribed authority in prescribed forms by 30th April each year.

Approval under section 35(1)(ii) for research institution; requires separate research accounts and annual returns by prescribed deadline.
The Indian Institution of Chemical Engineers, Calcutta is approved as an Institution for Income-tax purposes in the area of natural or applied sciences, subject to conditions: it must maintain a separate account for sums received for scientific research (excluding certain fields) and furnish an annual return of its research activities to the prescribed authority in specified forms by 30th April each year; the approval is effective from 1-4-1979 to 31-3-1982.

Tax approval under section 35(1)(ii): Central Fuel Research Institute approved, subject to separate research accounts and annual returns.
Approval of Central Fuel Research Institute, Dhanbad, under the tax provision for research institutions is subject to two operative conditions: maintenance of a separate account for sums received for scientific research in other natural or applied sciences (excluding agriculture, animal husbandry, fisheries and medicines), and furnishing an annual return of scientific research activities to the prescribed authority in the notified form by 30 April each year.

Approval under Section 35(1)(ii): institution recognised as Scientific Research Association with accounting and reporting obligations.
Charutar Arogya Mandal, Vallabh Vidyanagar, Kaira is approved as a Scientific Research Association under the Income-tax Act for medical research, subject to maintaining a separate account for sums received for scientific research and furnishing annual returns of its scientific research activities to the certifying Council for each financial year by 31st May in the prescribed form; the recognition is effective from 24-4-1979 to 23-4-1981.

Charitable exemption notification under section 10(23C)(v) confirms tax-exempt status for Christian Service Agency for two assessment years.
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, the Central Government hereby notifies Christian Service Agency, New Delhi, as covered for the purposes of the said section for the assessment years 1979-80 and 1980-81 by Notification No. S.O.2300 dated 30-4-1979.

Tax exemption notification under Section 10(23C)(v) recognizes Church of North India Trust Association from assessment year 1977-78.
Central Government notification under Section 10(23C)(v) of the Income-tax Act, 1961 notifies Church of North India Trust Association for the purposes of that provision, effective from assessment year 1977-78, thereby formally recognizing the trust within the class of institutions covered by the clause.

Tax exemption on freight earnings prevents income and turnover taxation on bilateral national cargo carried by each country's vessels.
The Central Government directs implementation of Article 9 of the India-GDR Merchant Shipping Agreement such that no income tax or turnover tax shall be levied on freight earnings or profits from national cargo carried by the other Party's vessels, including time charters between ports. The Agreement further defines vessel and crew scope, mutual recognition of seamen's documents and ship certificates, most favoured nation port treatment, facilitation of maritime formalities, parity in carriage arrangements, and links payments and expenses under the Agreement to the Trade and Payments Agreement in force, with an Inter Governmental Joint Committee to supervise and resolve issues.

Notification under section 10(23C)(v): temple recognised for tax-exempt status from the specified assessment year effective.
Notification designates Arulmigu Meenakshi Sundareswar Thirukoil, Madurai as recognised for tax-exempt status under section 10(23C)(v) of the Income-tax Act, 1961, effective from the assessment year 1976-77, invoking the Central Government's power under clause (v) of sub section (23C) of section 10.

Section 10(23C)(iv) notification: Seva Mandir recognised for income tax purposes from assessment year 1975 76.
The Central Government, by Notification No. S.O.2029 dated 25-4-1979, notifies Seva Mandir, Udaipur for the purpose of clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, effective from the assessment year 1975-76.

Approval under Section 35(1)(ii) establishes institutional status with conditions on research accounting and annual returns.
Thapar Institute of Engineering & Technology, Patiala is approved as an institution under clause (ii) of sub section (1) of section 35 for other natural or applied sciences, subject to maintaining a separate account for sums received for scientific research (excluding agriculture, animal husbandry, fisheries and medicines) and furnishing an annual return of its scientific research activities to the prescribed authority by 30 April each year.

Approval under section 35(1)(ii) grants tax-exempt research funding subject to use, accounting and annual reporting conditions.
The Times Research Foundation, Bombay, is approved under section 35(1)(ii) subject to conditions: funds collected under the exemption must be used exclusively for promotion of social science research, maintained in separate accounts, and reported annually to the Indian Council of Social Science Research showing amounts collected and manner of utilisation; the approval is effective for two years from 1 4 1979 to 31 3 1981.

Tax approval for scientific research associations requires separate research accounts and prescribed annual returns within the notified period.
Approval is granted to the Neuro-otological & Equilibriometric Society of India as a Scientific Research Association for Income-tax Act purposes, conditional on maintaining a separate account for funds received for medical research and on furnishing annual returns of research activities to the Council in the prescribed form by 31st May each year; the approval is effective from 18-9-1979 to 17-9-1980.

Charitable recognition under 10(23C)(iv) notified; tax-exempt status declared effective from the specified assessment year.
Central Government notifies Delhi Society for the Welfare of Mentally Retarded Children as a charitable institution under 10(23C)(iv) of the Income-tax Act, declaring its eligibility for the relevant tax provision from the specified assessment year by administrative notification.

Research institution approval under income tax law confers time limited recognition and associated tax qualification.
The Ugar Sugar Works Ltd., Belgaum, is approved by the prescribed authority under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, thereby qualifying as an approved institution for income tax purposes. This statutory recognition is expressly time limited, effective from 1st March, 1979 to 28th February, 1981, and is recorded by the notifying authority for administrative purposes.

Charitable notification under section 10(23C)(v) confirms tax-exempt status of Catholic Church, Dhanduka from assessment year 1977-78.
Central Government notified Catholic Church, Dhanduka under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, bringing the institution within that exemption framework from the assessment year 1977-78, via Notification No. S.O.1590 dated 9-4-1979.

Notification amendment adds co-sponsors to sponsors list, expanding recognized sponsor entities under the income tax notification.
Amendment to an income tax notification adds three specified companies as co-sponsors by inserting their names after the originally listed sponsors in Notification No.2467 (F.No.203/92/78-ITA.II), expanding the roster of recognized sponsor entities without altering other substantive provisions.

Place of public worship recognition leads to eligibility for tax treatment of donations under section 80G provisions.
Central Government notifies Thiruvenkatachalapathy Kshetra Samithi, Thiruvenkatam, Guruvayur, as a place of public worship of renown throughout the State of Kerala under sub-section (2)(b) of section 80G of the Income-tax Act, 1961, for the purposes of that provision, constituting an administrative recognition relevant to tax treatment of donations.

Charitable notification: recognition of Royal Commonwealth Society for the Blind under income tax provision effective from a prior assessment year.
Central Government notified the Royal Commonwealth Society for the Blind as qualifying under the charitable exemption clause of the income tax law, effective from assessment year 1976-77, identifying the legal basis and recording the official notification details.

Notification under section 10(23C)(iv) recognizes tax-exempt status of Indo-German Social Service Society for specified years.
Notification recognizes Indo-German Social Service Society under Section 10(23C)(iv) of the Income-tax Act, 1961, using Central Government powers to treat the society as covered by that exemption provision for the assessment years specified in the notification.