Approval under section 35(1)(ii): tax recognition subject to separate accounts and annual scientific activity returns by April.
Approval is granted to the Deccan Sugar Research Institute, Pune as an Approved Institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 for research in other natural or applied sciences (excluding agriculture, animal husbandry, fisheries and medicines). The institute must maintain a separate account for research receipts and furnish an annual return of scientific research activities to the prescribed authority by 30th April each year; the approval is effective from 1-4-1980 to 31-3-1982.

Scientific research association approval requires separate research accounts, annual returns and audited statements and is time-limited.
The Toperia Foundation, Institute of Ophthalmology, Bombay is approved as a scientific research association for medical research, subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities to the approving council by 31st May in prescribed form; and furnish an annual audited statement of accounts to the council by 31st May and send a copy to the concerned income-tax commissioner. The approval is time-limited for a three-year period.

Scientific research association approval grants tax recognition subject to annual accounting, reporting and audit obligations.
Approval of Maulana Azad Medical College as a scientific research association for income-tax recognition, certified by the Indian Council of Medical Research, is granted subject to conditions: maintain separate accounts for research receipts; furnish annual research activity returns to the Council by 31st May in prescribed forms; and furnish an annual audited statement of accounts to the Council by 31st May and send a copy to the concerned Income-tax Commissioner. The approval is effective from 4-8-1980 to 3-8-1982.

Approval as scientific research association subject to separate research accounts, annual returns and audited statements within prescribed timelines.
Approval as a scientific research association is granted to the Indian Association for the Advancement of Medical Education, New Delhi, subject to maintaining a separate account for research funds, furnishing annual returns of scientific research activities in prescribed form by 31 May each year, and submitting an annual audited statement of accounts to the prescribed authority and a copy to the Income tax Commissioner by the same date; the approval is effective for a three year period from 25 2 1980 to 24 2 1983.

Research programme approval under section 35(2A) conditions tax benefits on separate accounts and annual audited returns.
Approval is granted for a ten-year scientific research programme on ischaemic heart disease sponsored by the All India Heart Foundation, New Delhi, under sub-section (2A) of section 35 of the Income-tax Act, with a specified budget and donor schedule. The approval is subject to conditions requiring the Foundation to maintain separate project accounts, furnish annual project returns to the Council by the prescribed annual deadline, and submit the annual audited statement of account to the Council by 31st May each year, also furnishing a copy to the concerned Income-tax Commissioner.

Charitable donation recognition: Gurudwara Shri Hemkunt Sahib notified as a public place of worship for tax deduction purposes.
The Central Government, exercising powers under the Income tax Act, notifies Gurudwara Shri Hemkunt Sahib, Chamoli, Uttar Pradesh, as a place of public worship of renown for the purposes of section 80G, thereby formally recognising the Gurudwara under the Act's donation related provisions.

Tax exemption notification recognizes Sri Narasimha Swamy Temple's entitlement under section 10(23C)(v) for multiple assessment years.
The Central Government, invoking clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notifies Sri Narasimha Swamy Temple, Urukunda, as eligible for the tax-exempt treatment under that provision for a specified series of assessment years, thereby administratively recognizing the temple's entitlement to the statutory exemption framework.

Notification under section 10(23C)(v) of Income tax Act: charitable institution recognised for specified assessment years.
The Central Government, invoking clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Sri Mahanandeeswara Devasthanam, Mahanandi, as qualifying for the income exemption provision for the assessment years 1973 74 to 1980 81.

Tax exemption notification: Indian Parliamentary Group notified under section 10(23C)(iv) for specified assessment years by Central Government.
Central Government exercises its notification power under section 10(23C)(iv) of the Income tax Act, 1961 to designate the Indian Parliamentary Group as a notified entity for the purposes of that provision, applying the designation from the assessment year 1962 63 through the assessment year 1980 81.

Income-tax exemption notification: Army Welfare Housing Organisation recognized under charitable provision for specified assessment years.
Central Government has recognized the Army Welfare Housing Organisation under the income-tax exemption provision applicable to charitable or welfare entities, notifying it for the purpose of that provision for the specified assessment years and thereby making it eligible for the tax treatment accorded to notified welfare/charitable bodies for those assessment periods.

Tax exemption notification under section 10(23C)(iv): Jhargram Leprosy Project designated for specified assessment years.
Central Government notifies Jhargram Leprosy Project under section 10(23C)(iv) of the Income tax Act, exercising the power in clause (iv) of sub section (23C) of section 10, by notification No. S.O.1413 dated 12-3-1980, designating the Project for the purposes of that provision for the specified assessment years.

Approval under section 35(1)(ii) grants scientific-research association status but requires separate research accounts and annual audited returns.
Approval under section 35(1)(ii) recognises the institution as a scientific research association on condition that it maintain separate accounts for sums received for medical research, furnish annual returns of research activities to the prescribed authority in the required form by the annual deadline, and send a copy of the annual audited statement of accounts to both the prescribed authority and the concerned income-tax commissioner by that deadline.

Approved Institution status under statutory provision requires exclusive research use, separate accounts and annual reports, time-limited approval.
The Model Institute of Education and Research, Jammu is approved as an approved institution for income-tax exemption subject to conditions: funds must be used exclusively for promotion of social science research; the institute must maintain separate accounts for exempt funds; and it must submit annual statements of accounts and an annual report to the ICSSR and the concerned Commissioner of Income-tax. The approval is effective for the three-year period from 1 April 1980 to 31 March 1983.

Scientific research approval under section 35(1)(ii): Breach Candy Hospital required to maintain separate accounts and annual audited returns.
Breach Candy Hospital, Bombay is approved as a scientific research association under clause (ii) of sub-section (1) of section 35 of the Income-tax Act on ICMR's recommendation, subject to maintaining separate research accounts, furnishing annual returns of scientific research activities to the Council by 31 May each year, and providing the annual audited statement of accounts to the Council by 31 May and to the concerned Income-tax Commissioner; approval effective for three years from 8-2-1980 to 7-2-1983.

Validity period added to notification, limiting application of the society's exemption to a specified end date.
Department of Revenue partially amended Notification No. 1356 (F. No. 203/9/76-ITA.II) by adding after the name of the society a clause stating that the notification is valid up to 31-3-1982, recorded under File No. 203/9/80-ITA.II and referencing [1976] 104 ITR (St.) 60.

Research expenditure approval under section 35(2A) granted for a petrochemicals-sponsored catalyst development programme at an approved CSIR laboratory.
Approval is granted for a scientific research programme titled "Development of alumina carrier and platinum alumina catalyst" sponsored by Indian Petrochemicals Corporation Ltd., to be implemented by the Regional Research Laboratory, Bhuvaneshwar, with specified commencement and completion dates and an estimated outlay; the implementing laboratory is a unit of the Council of Scientific & Industrial Research and is recorded as an approved research institute for tax purposes.

Approval as Scientific Research Association: tax recognition subject to separate research accounts and annual reporting requirements.
Approval conferred on the Medical Research Centre & Hospital of the Ch. Aishi Ram Batra Public Charitable Trust as a Scientific Research Association for tax-law purposes, subject to (i) maintaining a separate account for research receipts, (ii) furnishing annual returns of research activities to the Indian Council of Medical Research by 31st May each year in the prescribed form, and (iii) submitting the annual audited statement of accounts to the Council by 31st May and also to the concerned Income-tax Commissioner. The recognition is effective for a specified limited period.

Withholding tax notification under section 194A: Pratab Spinning notified, triggering specified deduction responsibilities under that provision.
The Central Government notifies Pratab Spinning, Weaving and Manufacturing Company Limited, Amalner, as the designated person for purposes of sub-clause (f) of clause (iii) of sub-section (3) of section 194A of the Income-tax Act, thereby subjecting the company to the statutory mechanism for tax deduction at source under that provision.

Approval for research institution status under section 35(1)(ii) conditions tax recognition on accounting and reporting compliance.
Children's Orthopaedic Hospital, Bombay is notified as an approved Scientific Research Association for medical research for a specified three year period. Approval is conditional on maintaining a separate account for research receipts, furnishing annual returns of research activities to the prescribed authority by 31 May in the prescribed form, and providing the annual audited statement of accounts to the authority by 31 May with a copy to the concerned Income tax Commissioner.

Research association approval under income tax research provision: Foundation authorised subject to separate accounts and annual audited returns.
Approval of Foundation for Medical Research, Bombay as a scientific research association under the income tax research provision is granted subject to maintaining a separate account for medical research receipts, furnishing annual returns of research activities to the Indian Council of Medical Research by 31 May in the prescribed form, and submitting the annual audited statement of accounts to the Council by 31 May with a copy to the concerned Income tax Commissioner; the recognition is effective from 15 January 1980 to 14 January 1983.