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.

Scientific Research Association approval imposes accounting and annual reporting conditions for tax recognition under income tax law.
Mangalore Medical Relief Society is approved as a Scientific Research Association for purposes of section 35(1)(ii) of the Income-tax Act, subject to maintenance of a separate account for research funds, annual submission of research activity returns to the Council by 31st May, and annual audited accounts furnished to the Council and the concerned Income-tax Commissioner; the approval is effective for a specified three-year period beginning in late 1980.

Scientific research association approval triggers tax recognition with separate accounts and annual reporting obligations for medical research institutes.
Approval of All India Institute of Medical Sciences, New Delhi as a Scientific Research Association under clause (ii) of sub-section (1) of section 35 establishes tax recognition for medical research, subject to maintaining separate accounts for research receipts, furnishing annual returns of research activities to the prescribed authority by 31st May each year, and submitting annual audited accounts to the Council and the concerned Income-tax Commissioner within the same timeline.

Approval under Section 35(1)(ii) designates an institution as scientific research association with account and filing obligations.
Shri Kalyan Arogya Sadan is approved as a scientific research association for medical research, subject to maintaining a separate account for research receipts; furnishing annual returns of scientific research activities to the approving council in the prescribed form by 31 May each year; and providing the annual audited statement of accounts to the council and a copy to the concerned Income-tax Commissioner by the same deadline. The approval is effective for a three-year period from 29-10-1980 to 28-10-1982.

Delegation of section 252 powers: Vice President authorized to transfer appeals and applications between benches across zones.
The President of the Income tax Appellate Tribunal delegated further authority under sub section (5) of section 252 of the Income tax Act to the Vice President effective 1 March 1980 to permit the transfer of appeals and applications from one Bench to another at different stations within their respective Zones, as provided in Notification No. S.O.728 dated 25 2 1980.

Specified debentures under income tax proviso, subject to transfer limits, interest cap and per-employee income ceiling.
Debentures issued before and after publication by Thanthai Periyar Transport Corporation Limited under the Workers' Participation Scheme are specified for the purposes of the proviso to section 193, subject to conditions: no government guarantee as to principal or interest; issuance only to individuals (including joint holders); restricted transferability to such individuals; an interest rate cap; and a per-employee annual interest income ceiling. The specification does not apply where debenture income plus salary exceeds the minimum taxable limit.

Approval for scientific research association recognition requires separate research accounts and annual audited reporting to tax authorities.
Approval is granted to G. Kuppuswamy Naidu Memorial Hospital as a scientific research association in medical research, subject to maintaining separate accounts for research receipts, filing annual returns of research activities to the approving Council by 31st May each year in the prescribed form, and furnishing an annual audited statement of accounts to the Council by the same date with a copy sent to the concerned Income-tax Commissioner; the approval is effective for a three-year period from December 1980 to December 1982.

Charitable donation eligibility expanded: two temples designated as places of public worship for 80G donation benefits.
The Central Government, exercising powers under sub section (2)(b) of section 80G of the Income tax Act, notifies Shri Venkatesa Perumal Koil and Sri Kailasanathaswami Koil, Varagur, Thanjavur District, Tamil Nadu, to be places of public worship of renown throughout the State for the purposes of section 80G, thereby qualifying donations to them for the tax treatment applicable to such recognized places.

Approval as scientific research association grants tax recognition subject to accounting, reporting and filing requirements.
Approval is granted to Shri Govind Prasad Vaidya Shashtipurti Ayurveda Sanshoodhan Vigyan Bhavan Trust as a scientific research association under section 35(1)(ii), subject to maintaining separate research accounts, furnishing annual returns of research activities to the Council by 31 May each year, and submitting the annual audited statement of accounts to the Council by 31 May with a copy to the Income-tax Commissioner; approval is effective from 5 April 1980 to 4 April 1982.

Scientific Research Association approval granted, subject to separate research accounts and annual audited returns to tax authorities.
Approval of Lions Cancer Detection Centre Trust, Surat as a Scientific Research Association is subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the prescribed authority by 31st May each year in the prescribed form, and furnishing a copy of the annual audited statement of accounts to the prescribed authority by 31st May each year while sending a copy to the concerned Income-tax Commissioner; approval is time-limited as notified.

Approval under section 35(1)(ii): institution recognised as association subject to separate research accounts and annual returns.
Approval under section 35(1)(ii) recognises Sitaram Bhartia Institute of Scientific Research as an association for natural or applied sciences, conditional on maintaining a separate account for sums received for qualifying scientific research and on furnishing an annual return of research activities to the prescribed authority in specified forms by 30 April each year; the notification is effective for a three-year period.

Approval under section 35(1)(ii) recognises a research association subject to separate accounting and annual reporting requirements.
Sah Industrial Research Institute, Varanasi is approved as an association under section 35(1)(ii) subject to maintaining a separate account for sums received for scientific research (excluding agriculture, animal husbandry, fisheries and medicines) and furnishing an annual return of scientific research activities to the prescribed authority in prescribed forms by 30 April each year; approval effective for three years from 5 November 1979 to 4 November 1982.

Approval under section 35: institute approved for scientific research subject to separate accounts and annual returns by deadline.
Approval was granted to C. C. Shroff Institute, New Delhi, as an approved institution for scientific research in natural or applied sciences on condition that it maintain a separate account for sums received for scientific research (excluding agriculture, animal husbandry, fisheries and medicines) and furnish annual returns of its scientific research activities to the prescribed authority in prescribed forms by the annual deadline; the approval is effective for a specified one-year period.

Withdrawal of approval under section 35(1)(ii) revokes tax-deduction status for an institution on authority recommendation.
Approval under section 35(1)(ii) of the Income-tax Act, 1961 granted to Kailas Seva Sadan, Bombay is withdrawn with effect from 1st April, 1980, on the recommendation of the prescribed authority, the Indian Council of Medical Research, New Delhi, as formalised by Notification No. S.O.1828 dated 7-2-1980.

Scientific Research Association approval requires separate research accounts and annual audited returns with reporting obligations.
Approval of Goa Cancer Society as Scientific Research Association under clause (ii) of sub section (1) of section 35 of the Income tax Act, read with rule 6(ii) of the Income tax Rules, is notified subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities to the Council by 31st May; and furnish the 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 to a specified period in October 1980-October 1982.

Approval as Scientific Research Association for medical research, subject to separate accounts, annual returns and audited reporting.
Approval is granted to Bai Jerbai Wadia Hospital for Children and Institute of Child Health, Bombay as a Scientific Research Association in medical research, subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the prescribed authority by the annual deadline, and submitting the annual audited statement of accounts to the prescribed authority and the concerned Income-tax Commissioner; the approval is time-limited to a specified commencement and expiry period.