Notification extension: validity of an income-tax notification for a specified institution extended until 31 March 1980.
Department of Revenue amends Notification No.296 (F.No.203/15/1972-ITA.II) for Dharam Singh Industrial Research Foundation Pvt. Ltd., substituting the institution's operative provision to state that the notification will remain in force up to 31st March, 1980, recorded under File Number 203/175/78-ITA II and notified as No.1379 dated 28-02-1979.

Tax exemption notification under section 10(23C)(v): Arpana Trust Karnal notified for income tax purposes from assessment year 1975 76.
Notification under 10(23C)(v) designates Arpana Trust, Karnal as a notified charitable institution under the Income tax Act, the Central Government exercising clause (v) of sub section (23C) of section 10, and fixes the effective commencement of that notified status from the assessment year 1975 76.

Tax exemption notification under section 10(23C)(v) recognising a Devasthanam's eligibility for statutory tax treatment.
The Central Government, exercising the power conferred by clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Sri Manakula Vinayagar Devasthanam, Pondicherry, as an institution covered by that clause and thereby recognises its eligibility for the statutory tax exemption treatment from the assessment year specified in the notification.

Place of public worship recognition under section 80G enables tax-deduction eligibility following a central government notification.
Notification declares Amenian Cheuch, Calcutta, as a place of public worship of renown throughout the State of West Bengal for tax-deduction eligibility under the Income-tax Act, issued by the Central Government under its statutory power to qualify the institution for the applicable deduction.

Approved institution status requires exemption funds be used exclusively for social science research and reported annually to the authority.
Approval under section 35(1)(iii) grants the institute tax-exempt status for funds collected under the exemption, conditional on exclusive use for promotion of social science research, maintenance of separate accounts for exempt funds, and submission of an annual report to the prescribed authority detailing collections and utilisation. The notification names the institute and fixes the date from which these obligations apply.

Notification under section 10(23C)(v) recognizes two temples for tax-exempt status under the Income-tax Act from the relevant assessment year.
The Central Government notifies Arulmigu Naganathaswami Temple, Nainarkoil and Mangalanathaswami Temple, Thiru Uthirakosamangai as qualifying for the statutory exemption under the Income-tax Act's charitable/religious provision, recognizing them for the purposes of that provision with effect from the relevant assessment year.

Scientific research approval under section 35(2A) permits tax recognition for a sponsored industrial research programme within a specified project period.
Approval is granted for a specified scientific research programme for the purposes of section 35(2A) of the Income-tax Act, 1961, enabling tax treatment under the provision. The approved sponsored project-Studies on process for the manufacture of epichlorohyrin/glycerine & process design Phase I-is to be carried out at the Regional Research Laboratory, Hyderabad, sponsored by M/s. Meta Zinc Pvt. Ltd., with a defined project period and an estimated outlay recorded to satisfy rule 6(iv) of the Income-tax Rules, 1962.

Tax exemption notification under section 10(23C)(v) recognises Dainik Prarthana Sabha as exempt from the specified provision.
Notification under section 10(23C)(v) of the Income-tax Act recognizes Dainik Prarthana Sabha (Regd.), Batalar, as an entity covered by the tax exemption provision and takes effect from the assessment year 1975-76.

Research institution approval under section 35(1)(ii) requires annual financial and activity returns and is time-limited.
Gujar Mal Modi Hospital & Research Centre for Medical Sciences, New Delhi is approved as a scientific research association for medical research under the Income-tax Act provision; the approval is conditional on furnishing annual returns of sums received for scientific research and annual returns of scientific research activities in the prescribed form and manner to the Council, and the approval is effective only for a specified limited period.

Approval under section 35(1)(iii): institutional tax exemption conditioned on annual reporting of funds and their utilisation.
Approval of V. Shantaram Motion Picture Scientific Research & Cultural Foundation under section 35(1)(iii) is subject to the condition that the Foundation annually report to the Indian Council of Social Science Research on funds collected under the exemption and how those funds were utilised; the notification names the institution and fixes the approval period from 1-4-1979 to 31-3-1981.

Exemption notification under section 10(23C)(v): Missionary Evangelism Society recognised for income tax purposes from assessment year 1972 73.
The Central Government exercised powers under 10(23C)(v) to notify Missionary Evangelism Society, Kholapur as eligible for the tax treatment of that provision, with recognition stated to apply from the assessment year 1972-73; the notification cites the Income tax Act, 1961 and includes the official notification number and date.

Tax exemption under section 10(23C)(v) notified for Catholic Church, Koth, establishing tax-exempt status from the specified assessment year.
The Central Government, exercising the powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Catholic Church, Koth as an institution entitled to tax-exempt status for the purposes of that provision, with the notification applying from the assessment year(s) 1979-79.

Tax recognition under section 80G: temple designated a place of public worship of renown enabling donor deductions.
Central Government notifies Sri Marundeeswarar Temple, Thiruvanmiyur, Madras as a place of public worship of renown throughout Tamil Nadu for the purposes of section 80G, thereby recognising the temple for donor tax-deduction treatment under the income-tax framework.

Tax deduction eligibility recognised for donations to Sri Ramanasramam as a certified place of public worship enabling donor benefits.
The Central Government notifies Sri Ramanasramam, Tiruvannamalai, Tamil Nadu, as a place of public worship of renown throughout the State for purposes of the Income-tax Act donation deduction provisions, thereby enabling donors to claim tax-deduction benefits for qualifying contributions under the statutory scheme.

Tax exemption recognition for a charitable trust: government notification grants statutory tax treatment from the stated assessment year.
The Central Government notified The J.R.D. Tata Trust, Bombay, as an exempt charitable institution under the Income-tax Act, exercising statutory power to confer recognition and making that recognition effective from the stated assessment year for purposes of entitlement to the statutory tax exemption.

Approval under section 35(1)(ii) confirms Hexamer Foundation's recognised research status by notification for the specified period.
The Indian Council of Agricultural Research approved Hexamer Agricultural Research & Development Foundation Pvt. Ltd., Bombay as an approved institution for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 by Notification No. S.O.1209 dated 31-1-1979, with effect for a period of one year from 26-12-1979 to 25-12-1979.

Approval under section 35(1)(iii): conditional tax-exempt funding for social science research with mandatory reporting obligations.
Approval of The Giri Institute of Development Studies, Lucknow, under section 35(1)(iii) is subject to conditions requiring separate accounts for exempt funds, exclusive utilisation of those funds for promotion of social science research, and submission of an annual report to the prescribed authority detailing funds collected and their utilisation; the approval is granted for a specified limited period.

Tax exemption notification recognises an educational institution as eligible for exemption under the income tax provisions.
Notifies Thanthra Vidya Peedham under clause (v) of sub section (23C) of section 10 of the Income tax Act, recognising the entity for the purposes of that provision and declaring the recognition effective from the assessment year 1973-74.

Scientific research approval under section 35(2A) requires separate project accounts and annual returns to secure tax recognition.
Approval under section 35(2A) is granted for the research programme "Study of re use of coils in Haemodialysis" to S.M.S. Medical College & Hospital, Jaipur, for a defined five year period with an estimated budget; approval is conditional on maintaining a separate project account and on furnishing annual project returns to the Council by 31 May in the prescribed form.

Approved Institution status under section 35(1)(ii) enables prescribed research-related tax benefits for a specified approval period.
Kishore Bharati, Bankheri, District Hoshangabad (Madhya Pradesh) is notified as an Approved Institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, pursuant to recognition by the prescribed authority; the notification (S.O.1207) makes that approval effective for a three-year period from 1-10-1979 to 30-9-1981.