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Scientific research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961
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Research programme approval under section 35(2A) confirms sponsor, approved institute, formal duration and estimated expenditure.
Approval is granted for a scientific research programme titled Research Project on Socio Economic Survey of Nabha and Semana Tehsils, District Patiala, sponsored by a private company and to be carried out at the National Dairy Research Institute, Karnal; the notification records the sponsoring entity, the host institute, the approved period of the programme, and the estimated expenditure. The host institute is separately noted as having institutional approval under the statutory scheme for approved research institutions.
Approved Institution Central Building Research Institute, Roorke (U.P.) u/s 35(1)(ii)
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Approval under Section 35(1)(ii) requires separate research accounting and annual returns to the prescribed authority by deadline.
Approval under Section 35(1)(ii) grants the Central Building Research Institute, Roorkee recognition as an approved institution in the "Association" category for other natural or applied sciences, subject to maintaining a separate account for research receipts (excluding agricultural/animal husbandry/fisheries and medicines) and furnishing an annual return of scientific research activities to the prescribed authority in specified forms by the prescribed annual deadline.
Approved Institution Premhari Research & Development Foundation, Bombay u/s 35(1)(ii)
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Approved institution status under tax law grants the foundation recognition and time-limited eligibility for research deduction treatment.
Notification records formal approval of Premhari Research & Development Foundation, Bombay by the prescribed authority under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, as notified following action by the Indian Council of Agricultural Research. The approval is time-limited, effective from 1st July, 1979 for a period of two years and nine months, and serves to identify the institution and the administrative reference for tax-related recognition.
Approved Institution The National Kidney Foundation (India), Bombay u/s 35(1)(ii)
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Approval as Scientific Research Association under section 35(1)(ii): recognition subject to separate research accounts and annual returns.
Approval is granted to The National Kidney Foundation (India), Bombay as a scientific research association in 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 Council for each financial year by 31st May in the prescribed form; the notification specifies a defined two-year effective period.
Approved Institution Sri Ganesh Research Institute, Delhi u/s 35(1)(ii)
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Approval under section 35(1)(ii) requires separate research accounts and annual returns filed by April 30 for compliance.
Approval under section 35(1)(ii) notified Sri Ganesh Research Institute, Delhi, as an approved association for research in other natural or applied sciences, subject to conditions that it maintain separate accounts for research receipts (excluding agricultural/animal husbandry/fisheries and medicines) and furnish an annual return of scientific research activities to the prescribed authority by 30th April each year; approval effective three years from 10-3-1979 to 9-3-1981.
Notifies Sri Madujjaini Saddharma Simhasana Sri Taralabalu Jagadguru Bruhanmath, Sri Palkurike Sirigere Vastavya u/s 10(23C)(v)
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Tax exemption notification: institution recognised for income tax exemption under clause (v), effective from the stated assessment year.
Central Government notification under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, recognises Sri Madujjaini Saddharma Simhasana Sri Taralabalu Jagadguru Bruhanmath, Sri Palkurike Sirigere Vastavya as eligible for the tax exemption benefit specified in that provision, operative for the assessment year beginning 1973-74.
Notifies Sri Naganathaswamy Temple, Thirunageswaram, Kumbakonam Taluk, Tanjore District, to be a place of public worship of renown throughout the State of Tamil Nadu u/s 80G
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Public worship designation under tax law: temple recognised as renowned, enabling donor deductions under charitable contribution rules.
Notification designates Sri Naganathaswamy Temple, Thirunageswaram, Kumbakonam Taluk, Tanjore District, as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the Income-tax Act, recognising the temple's status for tax treatment of donations and contributions under the statute's charitable donation provisions.
Notifies Sri Pandurangaswamy Temple, Venkatachala Chetty Street, Triplicane, Madras-5 u/s 80G
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Section 80G notification: temple designated a place of public worship of renown, enabling the section's application.
Central Government notifies Sri Pandurangaswamy Temple, Triplicane, Madras 5, as a place of public worship of renown throughout the State of Tamil Nadu under sub section (2)(b) of section 80G of the Income tax Act, 1961, by Notification No. S.O.2486 dated 15 1 1979.
Notifies Cathedral Relief Service, Calcutta u/s 10(23C)(iv)
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Tax exemption recognition under section 10(23C)(iv) confirms Cathedral Relief Service's notified status for earlier assessment years.
The Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10, notifies Cathedral Relief Service, Calcutta as a qualifying institution for the purposes of 10(23C)(iv), thereby conferring notified status and establishing its eligibility for the statutory tax treatment from the stated assessment year.
Notifies Gita Bhawan Trust, Indore u/s 10(23C)(v)
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Notification under section 10(23C)(v) confirms tax-exempt recognition for Gita Bhawan Trust from the 1979 assessment year.
Central Government notification recognises Gita Bhawan Trust, Indore under section 10(23C)(v) of the Income-tax Act, 1961 and specifies that such recognition operates from the assessment year 1979-80, exercising the power under clause (v) of sub-section (23C) of section 10.
Notifies Volkart Foundation, Bombay u/s 10(23C)(iv)
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Tax exemption notification: Volkart Foundation recognised under section 10(23C)(iv) with retrospective effect.
The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, notifies Volkart Foundation, Bombay, as eligible under that provision for tax-exempt status with effect from the assessment year 1977-78 by Notification No. S.O.2010.
Notifies Jawaharlal Nehru Memorial Fund u/s 10(23C)(iv)
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Tax exemption under section 10(23C)(iv) notified for Jawaharlal Nehru Memorial Fund effective from an assessment year.
The Central Government notifies the Jawaharlal Nehru Memorial Fund as entitled to tax exemption under section 10(23C)(iv) of the Income-tax Act, invoking powers under clause (iv) of sub-section (23C) of section 10 and declaring the Fund notified for the purpose of that section from the relevant assessment year.
Notifies Little Sisters of the Poor, Calcutta u/s10(23C)(iv)
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Notification under section 10(23C)(iv) recognizes charitable status of Little Sisters of the Poor from the stated assessment year.
Central Government notification under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act designates Little Sisters of the Poor, Calcutta for the purposes of that provision with effect from the assessment year 1979-79.
Approved Institution The Victoria Hospital, Dichpalli, Nizamabad Distt., Andhra Pradesh u/s 35(1)(ii)
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Scientific Research Association approval permits tax recognition subject to separate research accounts and annual reporting requirements.
Approval is granted to The Victoria Hospital as a Scientific Research Association under the tax regime, subject to maintenance of a separate account for research receipts and submission of an annual return of scientific research activities to the council in the prescribed form by 31st May each year; the notification specifies a limited period of effectiveness.
Notifies Catholic Bishops' Conference of India, New Delhi u/s 10(23C)(v)
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Tax notification under section 10(23C)(v) recognizes Catholic Bishops' Conference of India for tax purposes officially.
Central Government notification under section 10(23C)(v) of the Income-tax Act, 1961 (S.O.690 dated 8-1-1979) notifies the Catholic Bishops' Conference of India, New Delhi as covered by clause (v) of sub-section (23C) of section 10, effective from the assessment year 1976-77.
Central Government specifies 6-1/4 per cent.--10 Year Bonds, 1988 (Ist Series) issued by the Industrial Reconstruction Corporation of India between 1st November and 3rd November, 1979 u/s 80L
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Designation under section 80L: specified corporate bonds issued during a defined issuance window qualify for the clause's tax treatment.
Central Government, under clause (ii) of sub section (1) of section 80L of the Income tax Act, specifies a series of 10 year bonds issued by the Industrial Reconstruction Corporation of India during a defined short issuance window in November 1979 as qualifying instruments for the purposes of that clause, thereby designating them as specified bonds for the statute's tax treatment.
Notifies Sheth Goculdas Tejpal Charities u/s 10(23C)(v)
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Section 10(23C)(v) notification: charity recognised and notified for tax-exempt status commencing the relevant assessment year.
The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, issues Notification No. S.O.581 dated 8-1-1979 notifying Sheth Goculdas Tejpal Charities for the purposes of that provision and specifying the assessment year from which the exemption applies.
Notifies Sacred Heart College Society, Shembaganur u/s 10(23C)(v)
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Tax exemption recognition under section 10(23C)(v) granted to an educational society effective from the notified assessment year.
Central Government notification designates Sacred Heart College Society, Shembaganur, as recognised under the income-tax provision conferring exemption on qualifying educational institutions, and records that this recognition applies from the stated assessment year for tax-exemption purposes.
Approved Institution Birla Vishvakarma Mahavidyalaya, Vidyanagar, District Kaira, Gujarat State u/s 35(1)(ii)
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Section 35 approval for college research requires separate research accounts and annual returns by prescribed deadlines.
Birla Vishvakarma Mahavidyalaya is approved under section 35(1)(ii) as a College in other natural or applied sciences, subject to maintaining a separate account for scientific research receipts (excluding agricultural/animal husbandry/fisheries and medicines) and to furnishing an annual return of scientific research activities to the prescribed authority by 30th April each year; approval effective for three years from 13-11-1979 to 12-11-1981.
Notifies Yusuf Meherally Centre, Bombay u/s 10(23C)(iv)
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Notification under section 10(23C)(iv): Yusuf Meherally Centre recognised for tax exemption from specified assessment year.
Yusuf Meherally Centre, Bombay is notified by the Central Government under section 10(23C)(iv) of the Income-tax Act, 1961 as eligible for the exemption provision, effective from assessment year 1972-73, by notification dated 4 January 1979.

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