Charitable institution recognition under section 10(23C)(iv) notifies St. Mary's Nursing Home for specified assessment years.
The Central Government notifies St. Mary's Nursing Home, Gomtipur, Ahmedabad, as eligible for exemption under 10(23C)(iv) of the Income-tax Act for the assessment years 1977-78 to 1980-81, formally recognizing the institution's entitlement to the benefits of that provision for the stated period.

Tax exemption notification under section 10(23C)(iv) designates Church of North India Council for Child Care for specified assessment years.
The Central Government, exercising powers under the charitable-exemption provision of the Income-tax Act, notifies The Church of North India Council for Child Care for the purpose of that provision for the assessment years 1976-77 to 1980-81, recording the administrative authority and reference number for the notification.

Tax exemption recognition under section 10(23C)(v) notified for Guru Gobind Singh Foundation for two assessment years.
Central Government notifies Guru Gobind Singh Foundation, Chandigarh under section 10(23C)(v) of the Income-tax Act, 1961, designating the institution for the purposes of that provision for the assessment years 1979-80 and 1980-81.

Research institution approval requires separate research accounts and annual returns to authorities, with time-limited recognition.
Approval under clause (ii) of sub-section (1) of section 35 classifies The Sangeet Research Academy, Calcutta as an 'Association' for research in other natural or applied sciences, subject to maintaining a separate account for research receipts, spending those sums on the specified scientific research projects, furnishing an annual return of research activities to the prescribed authority by 30th April each year, and submitting an annual return and statement of accounts to the Commissioner of Income-tax; the approval is time-limited to a two-year period.

Tax exemption recognition under section provision confirmed for Salem Diocese Society for specified assessment years.
Central Government notification designates The Salem Diocese Society as entitled to the tax exemption status under the provision concerning recognition of educational and charitable institutions, identifying the Society for specified assessment years and establishing its recognition for income tax assessment purposes.

Tax exemption notification under section 10(23C)(v) designates a religious institution for specified assessment years, formalizing tax status.
The Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Shri Kaniyur Mutt as eligible for the purposes of that provision for the assessment years 1962 63 to 1980 81, formally designating the institution within the class contemplated by the provision for the stated years.

Deduction under section 80G: Ammachivedu Moorthi Temple notified as recognised public place of worship enabling qualifying donations.
The Central Government notifies Ammachivedu Moorthi Temple, Quilon, Kerala, as a place of public worship of renown throughout the State for the purposes of section 80G of the Income-tax Act, thereby confirming its eligibility for the tax treatment accorded to recognised public places of worship and enabling donations to qualify under that provision.

Tax exemption recognition under section 10(23C) notified for Cancer Patients Aid Association for specified assessment years.
The central authority notifies Cancer Patients Aid Association, Bombay, as an institution eligible for exemption under the Income-tax Act provision for the assessment years 1978-79, 1979-80 and 1980-81, thereby recognizing the association for the statutory tax exemption for that temporal scope.

Notification under section 10(23C)(iv): J. N. Tata Endowment recognised for tax purposes for specified assessment years.
Central Government, exercising the power conferred by clause (iv) of sub section (23C) of section 10 of the Income tax Act, formally notifies J. N. Tata Endowment, Bombay for the purposes of that provision, identifying the institution for specified assessment years by statutory notification.

Exemption notification under section 10(23C): Broach Social Service Society recognized for the assessment year by central government.
The Central Government, invoking the authority of section 10(23C)(v) of the Income-tax Act, formally notifies Broach Social Service Society as qualifying for the provision for the relevant assessment year, thereby conferring the statutory tax-exempt recognition set out by that section.

Tax exemption for religious institution: Catholic Church Unai notified under section 10(23C)(v) for specified years.
Central Government notified Catholic Church, Unai under clause (v) of sub section (23C) of section 10 of the Income tax Act, recognising the Church for the purposes of that provision and conferring the tax exemption treatment specified therefor for the assessment years 1972 73 to 1980 81.

Notification under section 10(23C)(v): Catholic Church Vyara notified for tax-exempt recognition for specified assessment years.
Notification formally recognizes Cathelic Church, Vyara as falling within the scope of the provision permitting Central Government notification of charitable institutions for income-tax purposes, applying that recognition to the specified assessment years and identifying the institution and temporal span by government reference.

Notification under section 10(23C)(v): Certain Gurudwaras designated as notified institutions for specified assessment years for tax purposes.
The Central Government, invoking clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies a specified list of Gurudwaras as institutions covered by that provision for the purpose of income-tax assessment for the assessment years 1972 73 to 1980 81, enumerating eleven named Sikh religious establishments and recording the notification reference.

Tax exemption under section 10(23C)(v) recognizes a charitable institution's status for specified assessment years, enabling exempt treatment.
The Central Government, exercising powers under section 10(23C)(v) of the Income-tax Act, notified Catholic Church, Dharampur, as recognized for the purposes of that provision for the assessment years 1977-78 to 1980-81, thereby conferring the statute's tax-exemption status on the institution for the specified period.

Approval under section 35(1)(ii) confirms institutional recognition for tax-purpose eligibility during the stated effective period.
Approval under section 35(1)(ii) of the Income-tax Act recognizes the Indian Society of Agricultural Economics, Bombay as an approved institution by the Indian Council of Agricultural Research by notification S.O.2098 dated 18-6-1980, effective for two years from 1-4-1977 to 31-3-1980.

Scientific Research Association approval granted subject to separate accounts, annual returns and audited statements by prescribed authority.
Sher-I-Kashmir National Medical Institute Trust was approved as a Scientific Research Association in medical research by the prescribed authority under the Income-tax law, subject to conditions: maintain separate accounts for research receipts; furnish annual returns of scientific research activities to the Council by 31 May in prescribed form; furnish an annual audited statement of accounts to the Council by 31 May and send a copy to the concerned Income-tax Commissioner. The notification is effective for a further three-year period from 8 March 1980 to 7 March 1983.

Scientific research association approval under income tax: Diabetes Research Centre approved with reporting and account-maintenance obligations.
Diabetes Research Centre, Madras is approved as a scientific research association under section 35, subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the Council by 31st May each year, and delivering an annual audited statement of accounts to the Council by 31st May with a copy to the concerned Income-tax Commissioner; approval effective for a three-year period from 21-2-1980 to 20-2-1983.

Section 35(1)(ii) approval for a research association, subject to separate research accounts and annual reporting requirements.
The World Wildlife Fund (Indian National Appeal), Bombay is approved as an institution under section 35(1)(ii) categorised as an Association in other natural or applied sciences, subject to maintaining a separate account for research receipts (excluding agriculture/animal husbandry/fisheries and medicines) and furnishing an annual return of scientific research activities to the prescribed authority by 30 April each year; approval effective for a three-year period from 21 June 1979 to 20 June 1982.

Grading and evaluation of diamonds specified for export/import trade under Income tax Act exemption provision.
Central Government specifies the field of grading and evaluation of diamonds for diamond export and import trade under the authority conferred by the Explanation to the relevant income tax exemption provision, identifying grading and evaluation activities as the operative field to which that explanation applies for purposes of that provision.

Avoidance of Double Taxation secured for freight earnings of Czechoslovak vessels, exempt from Indian income tax by reciprocity.
Article 12 exempts freight earnings of Czechoslovak vessels from Indian income tax on the basis of reciprocity; the Central Government, invoking section 90 of the Income tax Act, 1961 and section 24A of the Companies (Profits) Surtax Act, 1964, directed that Article 12 be given effect in India by notification dated 3 June 1980, within a broader bilateral shipping agreement that also defines vessel and crew terms, recognises ship documents, provides port facilities and assistance, and sets cargo sharing and coordination mechanisms.