Approved institution recognition under section 35(1)(ii) requires separate accounting and annual filing for research activities.
Recognition is granted to Deccan Sugar Institute, Pune, as an approved institution subject to maintaining a separate account for sums received/spent on scientific research in other natural and applied sciences and furnishing annual returns of scientific research activities to the prescribed authority by 30th April each year in prescribed forms; the approval is effective for three years from 1st April, 1977.

Notification under section 10(23C)(iv): tax recognition for World Wildlife Fund India commencing specified assessment year.
Central Government notifies World Wildlife Fund India, Bombay under section 10(23C)(iv) of the Income-tax Act, 1961, recognising the organisation for the purposes of that provision and bringing it within the income-tax exemption framework, effective from the assessment year 1969-70.

Section 80G amendment updates charitable notification name, replacing 'Trust' with 'Temple' in specified notification record.
Amendment substitutes the designation "Shri Sakthi Vinayaga Temple Trust, Kalinga Colony" with "Shri Sakthi Vinayaga Temple, Kalinga Colony" in Notification No. 1682 dated 25-3-77, effected by Notification No. 3010 dated June 6, 1977, under the powers conferred by subsection (2)(b) of section 80G of the Income-tax law.

Tax exemption under section 10(23C)(iv) confirms notified status of an educational trust for specified assessment years.
Notification records that Birla Education Trust, Pilani is notified under section 10(23C)(iv) of the Income-tax Act, 1961 for the purposes of that provision and that the notified status applies from the assessment year(s) 1973-74.

Annuity deposit interest fixed for 1977-78 under section 280D, notifying the applicable annual rate for that year.
The Central Government, in pursuance of Section 280D of the Income-tax Act, 1961, by notification G.S.R.707 dated 21-5-1977, notifies that annuity deposits made or recovered during the year 1977-78 shall bear interest at the rate of 4-1/4 per cent per annum, thereby fixing the applicable annual interest rate for that year.

Public worship recognition: Shri Gajanan Maharaj Santhan designated as a place of public worship enabling tax-related charitable status.
Notification designates Shri Gajanan Maharaj Santhan, Shegaon, as a place of public worship for the purposes of section 80G of the Income-tax Act, 1961, stating that the Santhan is of renown throughout the State of Maharashtra and is notified under the statutory power conferred on the Central Government.

Approval of research institution status under section 35(1)(iii) confirms eligibility for tax-related treatment from the notified year.
Approval of Xavier Labour Relations Institute, Jamshedpur as an approved research institution under clause (iii) of sub-section (1) of the Income-tax Act, 1961 is notified, the recognition having been granted by the prescribed authority and made effective from the start of the notified financial year, thereby designating the institute within the statutory framework governing tax treatment of research-related expenditure.

Research funding exemption requires exclusive use for social science research, separate accounts and annual reporting to the prescribed authority.
Approval permits Saugar University to collect funds under the research-funding exemption for exclusive use in promoting social science research, subject to maintaining separate accounts for such funds and submitting an annual report to the prescribed authority detailing amounts collected and their utilisation.

Approval under section 35(1)(ii): National Dairy Development Board recognised as an approved institution, effective from April 1976.
The National Dairy Development Board, Anand, is notified as an approved institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, following approval by the Indian Council of Agricultural Research; Notification No. S.O.2233 dated 30-4-1977 records the approval with effect from 1 April 1976.

Research funding approval requires exclusive research use, separate accounts and annual reporting of exempt funds.
Approval of South Gujarat University, Surat as an approved institution under section 35(1)(iii) permits collection of exempt funds for social science research on conditions: exclusive use for promotion of research in social sciences; maintenance of separate accounts for exempt funds; and submission of an annual report to the prescribed authority detailing funds collected and their utilisation. The notification is effective from 1 April 1977.

Research funding exemption approved for institution; funds must promote social sciences research, be separately accounted and annually reported.
Saurashtra University, Rajkot is approved as an approved institution for tax-deduction purposes, with funds collected under the exemption required to be used exclusively for promotion of social sciences research, maintained in separate accounts, and reported annually to the prescribed authority showing funds collected and their utilisation.

Place of public worship designation under section 80G secures recognition for tax purposes across the state.
Notification under section 80G designates "Shri Cherpalacheri Ayyappankavu Jeernodharana Samithi, Cherpalacheri, Palghat" as a place of public worship of renown throughout the State of Kerala, the Central Government having exercised its power to notify the institution for the purposes of the Income-tax Act.

Public worship status recognised for a temple, enabling donations to qualify for income tax deduction under the tax provision.
Central Government notification designates Shri Kalyanavenkataramanaswamy Temple, Thanthonimalai, Karur, Tiruchirapalli District, as a place of public worship recognised for the purposes of the income tax provision that permits tax favoured treatment of donations, on the basis of its renown throughout the State of Tamil Nadu.

Approval under section 35(1)(ii): institutional research funding must be separately accounted and annual research returns filed.
Bhagalpur University is approved as an approved institution under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, conditional on maintaining a separate account for sums received for scientific research and furnishing an annual return of its scientific research activities to the prescribed authority by 30th April each year in prescribed forms.

Avoidance of double taxation on maritime freight: agreement precludes income tax on freight earnings between contracting ports.
Notification directs that Article 10 of the India-Bulgaria Agreement on Merchant Shipping be given effect in India, preventing income tax on freight earnings from carriage of cargo between the ports of the two contracting parties and thereby avoiding double taxation on such maritime freight.

Tax exemption under section 10(23C)(iv) notifies Army Group Insurance Scheme Fund for assessment-year recognition.
Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, notifies the Army Group Insurance Scheme Fund for the purposes of that provision with effect from the assessment year 1976-77 by Notification No. S.O.3447 dated 14-4-1977.

Tax exemption notification: Shri Shamlaji Kshetra Trust recognized under section 10(23C)(v) from assessment year 1972-73.
Notification under section 10(23C)(v) recognizes Shri Shamlaji Kshetra Trust, Shamlaji, as entitled to the exemption provision; the Central Government issued S.O.3332 dated 14-4-1977 declaring the Trust eligible and specifying operation from assessment year 1972-73.

Research programme approval under section 35(2A) enables tax recognition for an electronic yarn clearing device project.
Approval is granted for a scientific research programme under section 35(2A) concerning an Electronic yarn clearing device for textile winding machines. The notification records the sponsor as M/s. Kinavivala RJK Industries, commencement in October 1976, anticipated completion in March 1979, and estimated expenditure, and confirms that the sponsoring Ahmedabad Textile Industry's Research Association has prior institutional approval.

Research approval status granted with conditions requiring separate accounts and annual scientific activity reports, affecting tax treatment.
Approval was granted to Sri Abhinava Vidyateertha Swamigal Scientific Research Academy, Bangalore, for purposes of clause (ii) of sub section (1) of section 35, conditional on maintaining a separate account for sums received for scientific research and on furnishing an annual return of scientific research activities to the prescribed authority by 30th April each year; the approval was effective for a three year period commencing 9 3 1977.

Tax approval for research institution requires annual research and donation reports and is valid for a limited fixed term.
Shri Govind Prasad Vaidya Shashtipurti Ayurveda Samshodhan Vigyan Bhawan Trust, Ahmedabad is approved by the Indian Council of Medical Research as an approved institution under section 35(1)(ii) of the Income-tax Act, subject to conditions requiring annual reports on research activities and annual reporting of donations received and spent exclusively for research, and the approval is effective for two years from the notification date.