Specification of bonds under section 80L: designated 10 year 6% bonds qualify for treatment under the Income tax provision.
Central Government, under clause (ii) of sub section (1) of section 80L of the Income tax Act, 1961, specifies the 6 per cent 10 years Bonds, Second Series, issued between 1 November 1976 and 3 November 1976 by the Industrial Reconstruction Corporation of India Ltd. as qualifying instruments for the purposes of that clause, by notification dated 4 April 1977.

Double taxation avoidance: treaty allocates taxing rights, provides credit relief, residency tie breakers and information exchange.
The Agreement between India and Malaysia allocates taxing rights for residents, defines residency and permanent establishment rules, prescribes attribution of business profits to permanent establishments on an arm's length basis, and sets sectoral rules for immovable property, shipping, air transport, dividends, interest, royalties, employment income and other specific categories. It requires mutual agreement procedures for disputes, mandates exchange of information subject to confidentiality and legal limits, provides for tax credits to eliminate double taxation with rules for treatment of special incentive measures, and establishes entry into force, termination and a shipping protocol.

Notification under section 10(23C)(v): Hindu Satkar Samity, Calcutta notified for tax-exempt status under the Income-tax Act.
The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notifies Hindu Satkar Samity, Calcutta as qualifying under that provision, with the notification effective from the assessment year 1974-75.

Tax exemption notification under section 10(23C)(iv) designates an organization for income-tax purposes for specified assessment years.
The Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10 of the Income tax Act, notifies Indian Council of Child Welfare, New Delhi, as eligible under that clause for the purpose of the said section for the specified assessment years, with the notification reference recorded for administrative effect.

Tax exemption notification: Govind Ballabh Pant Memorial Society recognised under section 10(23C)(iv) from AY 1975 76
Central Government notification recognizes Govind Ballabh Pant Memorial Society, New Delhi, for purposes of the income tax exemption provision corresponding to charitable institutions, effective from the assessment year 1975 76.

Tax exemption under section 10(23C)(iv) notified for Sarada Ranganathan Endowment, effective from the stated assessment year.
Notifies Sarada Ranganathan Endowment for Library Science, Bangalore as qualifying under section 10(23C)(iv) of the Income tax Act, 1961 for tax exemption purposes, with the Central Government specifying the designation as effective from the assessment year 1976-77 and recording the notification number and date as its administrative basis.

Notification under Section 10(23C)(iv) recognizing a leprosy treatment and health education scheme's tax-exempt status for specified assessment years.
The Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies the Greater Calcutta Leprosy Treatment & Health Education Scheme, Calcutta, as qualifying under section 10(23C)(iv). The notification declares that this recognition is effective for the assessment years 1976 77 and 1978 79.

Approval withdrawal under section 35(1)(ii) revokes Sadiq Memorial Agricultural University's tax-exemption approval effective from the stated date.
Approval under section 35(1)(ii) of the Income-tax Act, 1961, granted to Sadiq Memorial Agricultural University, Srinagar by Notification No. 878 dated 18 April 1975 is withdrawn with effect from 18 April 1975 by Notification No. S.O.2346 dated 26 March 1977, on the recommendation of the prescribed authority, the Indian Council of Agricultural Research, New Delhi.

Scientific research approval under tax provisions requires separate accounts and annual reporting for a sponsored cancer study.
Approval is granted for a sponsored scientific research programme on cervical cancer for tax purposes, conditioned on trustees maintaining a separate account and submitting annual returns and reports detailing research activities, donations received and actual expenditure, with the Poona Medical Foundation as the sponsoring institution, a two year approval duration from commencement, and an estimated project expenditure.

Scientific research approval grants tax recognition subject to separate accounting and annual reporting obligations by the prescribed authority.
Approval under section 35(2A) is granted for a five-year scientific research programme on therapeutic regimens for liver failure, subject to maintenance of separate accounts for receipts and research expenditure and submission of annual reports on research activities and annual account returns to the prescribed authority; the programme is sponsored by private entities and a trust and is to be executed at the approved All India Institute of Medical Sciences.

Tax exemption under section 35(1)(ii) approved for research institute subject to accounting and annual reporting requirements.
Approval is granted to C.C. Shroff Research Association, New Delhi, for the purposes of exemption under section 35(1)(ii) of the Income-tax Act subject to conditions: maintain a separate account for sums received for scientific research and furnish an annual return of scientific research activities to the prescribed authority by 30th April each year in prescribed forms; approval is effective for a three-year period from 13th October, 1976.

Exemption under section 35(1)(ii): institution approved for research-tax benefits subject to annual reporting and donation returns.
Approval under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 is granted to J. K. Scientific & Medical Research Society, Bombay by the Indian Council of Medical Research, subject to specified conditions. The Society must submit annual reports on its research activities and annual returns about donations received and spent exclusively for research as and when required by the Council. The approval is effective for two years from the date of the notification.

Place of public worship designation enables donations to qualify for tax deduction under section 80G after government notification.
The Central Government, under sub-section (2)(b) of section 80G of the Income-tax Act, 1961, notifies Shri Sakthi Vinayaga Temple, Kalinga Colony, Sir P.T. Rajan Road, K.K. Nagar, Madras-600 078, as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of that section, and records a subsequent substitution of the institution's name in the notification.

Approval under income tax law recognises Knik Chemical Engineers Pvt. Ltd. as eligible for statutory research expenditure tax benefits.
The Central Board of Direct Taxes approved Knik Chemical Engineers Pvt. Ltd., Bombay for purposes of the research expenditure provision of the Income tax Act, conferring eligibility to claim related tax benefits; the approval is formalised by notification S.O.1488 dated 19 3 1977 and takes effect from 5 February 1976.

Approval under Section 35D: M/s Krell (India) Pvt Ltd recognised as an approved institution for tax deduction purposes.
The Central Board of Direct Taxes approved M/s. Krell (India) Private Ltd., Bombay, under Section 35D (clause (a) of sub section (2)) of the Income tax Act, 1961; the approval is effective from 17th September, 1975 and is notified by S.O. 1487 dated 19 3 1977 for general information.

Approval under section 35D: institution recognised for statutory research tax provisions, effective from notified date.
M/s. Industrial and Agricultural Consultants, Madras has been approved by the Central Board of Direct Taxes for the purposes of clause (a) of sub section (2) of section 35D of the Income tax Act; the notification (S.O.1548) states that this approval is effective from 11th November, 1975 and is published for general information as formal recognition of the institution under the Act.

Place of public worship designation under tax law recognized, enabling donations to qualify for deductions.
The Central Government notifies Sri Venugopala Swami Temple Devasthanam, Kizhanatham, Tirunelveli District, as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the Income-tax Act, bringing the temple within the statutory framework applicable to places of public worship.

Exemption under section 35(1)(ii): association approved for research tax relief subject to accounting and annual reporting requirements.
The Secretary, Department of Science & Technology approved the Jhaverbhai Patel Research Centre for research-related tax exemption under clause (ii) of sub section (1) of section 35 for natural or applied sciences, subject to maintaining a separate account for research sums and furnishing an annual return of scientific research activities to the prescribed authority by 30 April in prescribed forms; the approval is effective for three years from 1 December 1976.

Notification of exemption under section 10(23C)(v) confirms notified institution's tax-exempt status from specified assessment year.
The Central Government, exercising the power under section 10(23C)(v) of the Income-tax Act, 1961, notifies Govind Bhawan Karyalaya, Calcutta as eligible for the tax treatment specified by that clause, effective from the assessment year 1974-75 by S.O.2090 dated 26-2-1977.

Scientific research programme approval under income tax provision enabling recognition of sponsored R&D for tax purposes.
Approval is granted for a scientific research programme under sub section (2A) of section 35 of the Income tax Act, 1961, to develop a process for producing L menthol from Delta 3 carene and valorising by products, sponsored by M/s. Bhavana Chemicals Ltd. at The National Chemical Laboratory, Poona, with recorded commencement and expected completion and an estimated budget; the Laboratory is identified as an approved research institution.