Tax exemption for charitable funds under Section 10(23C)(iv) applied to Punjab Chief Minister's Flood Relief Fund.
Notification under Section 10(23C)(iv) designates the Punjab Chief Minister's Flood Relief Fund as a charitable institution entitled to the tax treatment prescribed by that provision, with effect from the assessment year 1976 77.

Tax exemption recognition under section 10(23C)(iv) confers notified status on Punjab National Workers' Relief Fund.
Central Government notification S.O.2353 dated 18-5-1976 declares Punjab National Workers' Relief Fund to have notified status under the Income-tax Act exemption provision, recognising the Fund for tax-exempt treatment from assessment year 1962-63.

Tax exemption recognition: Punjab Post War Services Reconstruction Fund notified for income-tax exemption under applicable provision.
Central Government notifies Punjab Post War Services Reconstruction Fund as recognised for tax-exemption purposes under section 10(23C)(iv) of the Income-tax Act, with the recognition applied from assessment year 1962-63, thereby qualifying the fund to be treated within the statutory exemption category for relevant tax assessments and administration.

Tax exemption notification under section 10(23C)(iv) designates relief funds for tax-exempt donor treatment.
The Central Government, invoking its power under section 10(23C)(iv) of the Income-tax Act, issues a notification designating certain relief funds as qualifying for tax-exempt status under that provision, specifying the assessment year from which the notification operates and enabling donors to receive the statutory tax treatment.

Tax exemption notification recognises Punjab Defence and Security Relief Fund under income tax law, effective for prior assessment years.
The Central Government notified the Punjab Defence and Security Relief Fund under Section 10(23C)(iv) of the Income-tax Act by S.O.2350 dated 18-5-1976, declaring the Fund eligible for the tax treatment provided by that clause and applying the notification retrospectively from the assessment year 1966-67.

Tax exemption recognition for Special Fund for Reconstruction and Rehabilitation of Ex-servicemen under section 10(23C)(iv), effective from 1967-68.
Notification recognizes the Special Fund for Reconstruction and Rehabilitation of Ex-servicemen as qualifying for income-tax exemption under the relevant provision, with effect from assessment year 1967-68, thereby treating the fund as meeting the legal criteria for that exemption category for the stated assessment period.

Interest-tax exemption for state cooperative banks on qualifying interest receipts contingent on rebate qualification under scheme.
The Central Government, exercising power under section 28 of the Interest-tax Act, exempts State co-operative banks (as defined in the Reserve Bank of India Act) from interest-tax on income from interest on borrowings of central co-operative banks that qualify for rebate under the scheme, making the exemption contingent on rebate qualification and limited to the period and categories specified in the notification.

Notification under statutory provision empowers Commissioners to decide applications challenging Income-tax Officer orders with prior inspecting approval.
Central Government notifies every Commissioner to hear and pass orders on applications against orders made by an Income-tax Officer with the prior approval of the Inspecting Assistant Commissioner, in respect of any person within the Commissioner's jurisdiction.

Research expenditure exemption approved for institution, extending recognized approval and tax benefit for a further year.
The prescribed authority approved continued recognition of Dhir Krishi Mangal Society, Baroda for purposes of the research-expenditure exemption under clause (ii) of subsection (1) of section 35, extending the institution's approval and thereby permitting continued tax-relief treatment for eligible research expenditures for the specified further period commencing on the stated effective date.

Designation under section 80G: Sri Mukteswara and Kaleswareswamy Temple notified as place of public worship for tax purposes.
Central Government, exercising the power conferred by sub section (2)(b) of section 80G of the Income tax Act, 1961, notifies Sri Mukteswara and Kaleswareswamy Temple at Kaleswaram as a place of public worship of renown throughout the State of Andhra Pradesh for the purposes of the said provision.

Notification under Section 10(23C)(iv) grants notified status to Srimath Hrishikesha Teertha Swamier Trust effective from April 1976.
Central Government notifies the Srimath Hrishikesha Teertha Swamier Trust, Palimar Muth, Udipi, S. Kanara (Karnataka), under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, by Notification No. S.O.2145 dated 17 4 1976, effective from 1 April 1976, for the purposes of the said section.

Research funding exemption approved with conditions requiring separate accounts, exclusive social science use, and annual reporting.
Approval is granted to Gujarat Vidyapeeth, Ahmedabad, for the exemption under section 35(1)(iii) subject to conditions: maintain separate accounts for funds received under the exemption; utilise those funds exclusively for promotion of social science research; and submit an annual report to the Indian Council of Social Science Research showing funds collected under the exemption and how they were utilised.

Exemption under section 35: approval subject to separate accounts, exclusive research use and annual reporting obligations.
Exemption under section 35(1)(ii) is granted to the Gujarat Institute of Area Planning, Ahmedabad, subject to three conditions: maintaining separate accounts for funds collected under the exemption; utilising such funds exclusively for promotion of research in the social sciences; and submitting an annual report to the prescribed authority showing funds collected and how they were utilised.

Guarantee by shipping agents permitted to secure foreign principals' obligations under tax, customs and port laws.
Permission under section 26(6) of the Foreign Exchange Regulation Act authorizes shipping agents to give a guarantee for any debt, obligation or liability of their foreign shipping principals, subject to Reserve Bank of India instructions, enabling agents to secure principals' obligations in favour of officers or authorities constituted under tax, customs, port trust and other Central or State Acts.

Tax notification under section 10(23C)(v): Guruvayur Devaswom notified for tax purposes, effective from specified assessment year.
Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, by Notification No. S.O.2881 dated 1 4 1976, notifies Guruvayur Devaswom for the purposes of that provision, with the notified status effective from the assessment year 1973 74.

Deeming of PAN allotment made effective for all prior issuances under section 139A, validating earlier allocations.
The Central Board of Direct Taxes specifies the 1st day of April, 1976 as the date from which all permanent account numbers allotted to assessees before that date shall be deemed to have been allotted to them under section 139A, giving retrospective legal effect to prior PAN allocations by notification under subsection (4) of that section.

Notification under section 10(23C)(v) recognizing Ramakrishna Mission (Howrah) for tax-exempt status from assessment year 1973-74.
The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, issued Notification No. S.O.2143 dated 1-4-1976 to notify Ramakrishna Mission (Howrah District) for the purposes of that provision with effect from assessment year 1973-74.

Notification under 10(23C)(v): Ramakrishna Math recognised for tax-exempt status from the specified assessment year.
Central Government, exercising powers under 10(23C)(v) of the Income-tax Act, notifies Ramakrishna Math (Howrah Dt.) as qualifying for the statute's tax exemption purpose, with effect from the assessment year beginning 1975-76.

Section 10(23C)(v) notification recognizes Sri Sringeri Mutt for tax purposes from the specified assessment year.
The Central Government notifies Shri Jagadguru Mahasamthanam Sharada Peetam, Sri Sringeri Mutt, under the Income tax Act charitable notification clause, by Notification No. S.O.1922 dated 1 4 1976, designating the institution for tax exemption purposes for the specified assessment year.

Notification under section 10(23C)(v): institutional tax designation applied to a named mutt from the stated assessment year.
Notification under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, designates Sri Sankaracharya Swamigal Mutt Samsthanam, Kumbakonam as covered by that provision, with applicability from assessment year 1972 73.