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.

Research programme approval under section 35(2A) confirms tax recognition for specified pilot plant projects with listed sponsors.
Approval is granted for a scientific research programme to qualify for tax recognition for two pilot plant projects (propylene oxide from propylene; acrylates from acrylonitrile), identifying sponsoring arrangements, approved durations, and project costs, and noting that the laboratory conducting one project holds prior approval as a recognised research laboratory.

Approval under section 35D recognized Belpahar Refractories Ltd for clause (a) benefits in refractory manufacturing.
Belpahar Refractories Limited is approved under section 35D for clause (a) of sub-clause (2) of the Income-tax Act in the field of refractory manufacturing; the Central Board of Direct Taxes notified this approval by S.O.1075 dated 24-2-1977, with effect from 17th April, 1976.

Exemption under section 35(1)(ii): institutional approval requires separate research accounts and annual reporting to the prescribed authority.
Approval of the Indian Institute of Chemical Engineers, Calcutta as eligible for the exemption under section 35(1)(ii) is subject to maintaining a separate account for sums received for scientific research and furnishing an annual return of scientific research activities to the prescribed authority in prescribed forms by 30 April each year.

Notification under section 10(23C)(v) confirms charitable trust recognition and tax exemption from the stated assessment year.
The Central Government issued a notification formally recognizing Rajput Charitable Trust, Jammu, under the Income-tax Act provision for charitable institutions, specifying that the recognition applies for tax purposes from the assessment year 1972-73 and citing the notification number and date as the administrative authority for the recognition.

Tax exemption notification under Section 10(23C)(iv) recognizes Indian Ex-Services League for specified assessment years.
Notification under Section 10(23C)(iv) of the Income-tax Act, 1961 recognizes a charitable organisation in New Delhi for the purposes of that provision, with effect for the assessment years 1976-77 and 1977-78.

Tax exemption notification under section 10(23C)(iv) recognizes trust's tax-exempt status from assessment year 1976-77 by Central Government.
The Central Government has issued a notification designating Kasturba Gandhi National Memorial Trust, Indore as an institution recognised under the income-tax exemption provision corresponding to section 10(23C)(iv), with the notification specifying the assessment year from which the recognition and attendant tax treatment apply.

Statutory exemption under section 10(23C)(iv) notified, society treated as tax-exempt 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 The Society of Immaculate Heart of Mary Dindigul as entitled to the benefits of that provision; the notification limits effect to the assessment years 1975 76, 1976 77 and 1977 78, thereby defining the temporal scope of the society's tax-exempt status under the statute.

Research exemption for an approved institution subject to separate accounting and annual reporting obligations.
Approval is granted to Shri G. S. Institute of Technology and Science for exemption under clause (ii) of sub section (1) of section 35 in the area of natural and applied sciences, subject to maintaining a separate account for sums received for scientific research and furnishing an annual return of scientific research activities to the prescribed authority in forms prescribed; the approval is effective for a limited period.

Research exemption under section 35(1)(ii) approved for the welfare institution, valid for a two year period.
Approval by the prescribed authority, the Indian Council of Medical Research, grants the Federation for the Welfare of the Mentally Retarded (India) eligibility under section 35(1)(ii) of the Income tax Act, 1961 for the specified exemption mechanism, and the notification makes that approval effective for a period of two years from the date of issue.