Tax exemption notification under section 10(23C)(v) designates Sree Vasavi Kanyaka Parameswari Devasthana Sangham as notified.
Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Sree Vasavi Kanyaka Parameswari Devasthana Sangham, Kanchikacharla, as an entity for the purposes of that provision, effective from the assessment year 1976 77, thereby recording its notified status for tax administration.

Tax exemption under section 10(23C)(v) - Koodalmanikam Devaswom notified for charitable income-tax status.
The Central Government notifies Koodalmanikam Devaswom, Irinjalakuda under section 10(23C)(v), recognising it for the tax treatment provided by that clause for income-tax purposes and fixing the commencement of that recognition from a prior assessment year.

Tax exemption under section 10(23C)(iv) notified for Victoria Memorial Hall, recognizing it as a charitable institution for tax purposes.
The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Victoria Memorial Hall, Calcutta as an institution eligible for exemption under that provision, with effect from the assessment year 1974-75, as recorded in Notification No. S.O.1988 dated 10-2-1977.

Exemption for home leave passage: non citizen employees' free or concessional passages excluded from income when statutory conditions met.
Exclusion from total income is provided for free or concessional passages for a non citizen employee on home leave, conditioned by temporal connection of spouse and child passages within six months of the employee's journey, actual availing of home leave concessions (not payments for refraining), exclusion of additional mid term passages beyond those due under service agreement or leave rules, and ineligibility of reimbursements for children's inward and outward study journeys.

Tax exemption under section 35(1)(ii) renewed for an agricultural research institution following prescribed authority approval.
Approval is granted for tax exemption purposes to Dhir Krishi Mangal Society, Baroda under section 35(1)(ii) following confirmation by the prescribed authority, the Indian Council of Agricultural Research, and communicated by official notification as a continuation of prior recognition.

Research exemption under section 35(1)(ii): Tata Memorial Centre approved for research purposes for a limited period.
The Indian Council of Medical Research has approved The Tata Memorial Centre, Parel, Bombay, for a research exemption under clause (ii) of sub section (1) of section 35 of the Income tax Act, conferring institutional eligibility for research purposes only; this approval is effective for a two year period from the date of the notification.

Research exemption under section 35(1)(ii) renewed for an approved institution, conditional on separate accounts and annual reporting.
Exemption under section 35(1)(ii) is extended to Vividhlaxi Audyogik Samshodhan Vikas Kendra for three years from 1 April 1976, subject to maintenance of separate accounts for research receipts and submission of an annual return of scientific research activities in prescribed forms by 30 April each year.

Approval under section 35(1)(ii): research entity granted statutory tax recognition for a defined effective period.
Approval under section 35(1)(ii) of the Income-tax Act, 1961 is confirmed for a specified research entity by the prescribed authority, made effective from 1 April 1973 for a fixed term of three years, thereby defining the period during which the entity qualifies for the tax recognition under that provision.

Approval under section 35C: institution recognised for income tax deduction eligibility for research for an additional three year period.
The Secretary, Department of Agriculture, as the prescribed authority under clause (a) of sub section (1) of section 35C has approved The Sima Cotton Development & Research Association, Coimbatore, conferring income tax deduction eligibility for research expenditure and extending recognition for a further three year period, with the notification continuing an earlier departmental approval and citing the administrative file reference.

Research funding exemption permits approved institutions to collect exempted funds for social science research subject to accounting and reporting.
An approved institution may receive funds under the research exemption only if it maintains separate accounts for such funds, utilises them exclusively to promote social science research, and submits an annual report to the prescribed authority detailing funds collected under the exemption and their utilisation.

Tax exemption recognition under Section 10(23C)(v) grants the Archdiocese institutional eligibility for tax benefits.
Notification recognizes The Archdiocese of Hyderabad Society, Secunderabad under Section 10(23C)(v) of the Income-tax Act, 1961, declaring it eligible for the provision's tax-exemption benefits and specifying operative effect from the assessment year 1975-76.

Income-tax exemption under section 10(23C) amended to change the referenced assessment year from 1976-77 to 1974-75.
The Central Government, under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, amends Notification No.1477 (13-9-76) by substituting the words "assessment year(s) 1976-77" with "assessment year(s) 1974-75" through Notification No.2590 dated 28-1-1977, effecting a change in the temporal reference for the exemption provision.

Place of public worship designation under section 80G: Sri Kalinga Nardhana Perumal Temple recognised for the provision.
Central Government notifies Sri Kalinga Nardhana Perumal Temple, Oothukadu, Thanjavur District, as a place of public worship of renown throughout Tamil Nadu under the Income tax Act provision concerning charitable donations, designating the temple for the purposes of that provision.

Notification under section 10(23C)(iv): Surakshak Kalyan Nidhi declared eligible for tax exemption commencing assessment year.
Notification under section 10(23C)(iv) declares Surakshak Kalyan Nidhi, New Delhi, as an institution notified for the purposes of the exemption provision, with the notification operating from the commencement of the stated assessment year.

Exemption under section 10(23C)(v) confirms a trust's qualification for tax-exempt status under the Income-tax Act.
Notification under Section 10(23C)(v) designates Shri Arasuri Ambaji Mataji Devasthan Trust, Ambaji as recognised for the purposes of that provision, specifying the trust is to be treated as meeting statutory criteria for exemption with effect from the relevant assessment year.

Tax exemption under section 10(23C)(v) notified for Shri Raghavendra Swamy Mutt Mantralayam, effective from the specified assessment year.
Notifies tax exemption under section 10(23C)(v) of the Income-tax Act for Shri Raghavendra Swamy Mutt Mantralayam by Notification No. S.O.1280 dated 24-1-1977, declaring the institution eligible under the provision with effect from the assessment year 1972-73.

Amendment to notification under section 10(23C) of the Income tax Act revises the assessment year reference, correcting prior wording.
The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income tax Act, amends notification number 1472 dated 4 9 1976 by directing that the words "Assessment year 1976-77" be read as "Assessment year 1973-74", effecting a textual substitution of the assessment year reference in the notification.

Scientific research programme approval under Section 35(2A) enables tax recognition for sponsored research projects at academic institutions.
The scientific research programme "Ancient Insights & Modern Discoveries," comprising Astronomy & Radio Astronomy and Atomic Theory (Particle Physics) and sponsored at Bhartiya Vidya Bhavan, Bombay, was approved by the Secretary, Department of Science & Technology for purposes of subsection (2A) of section 35 of the Income-tax Act, 1961 for the period commencing 1-1-1977 and anticipated to complete 31-12-1979; the sponsoring institution had earlier been approved under section 35(1)(ii).

Research expenditure exemption approved subject to separate accounts and annual scientific activity returns.
Approval is granted to The Sangit Mahabharati, Bombay, for exemption under section 35(1)(ii) 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 30th April each year; the approval is notified as effective from 1st April, 1976 to 31st March, 1979.

Research expenditure exemption approved with conditions requiring separate accounts, exclusive use for social science research and annual reporting.
Karnataka University, Dharwar, is approved by the prescribed authority for the research expenditure exemption under section 35(1)(iii), subject to maintaining separate accounts for funds collected under the exemption, using such funds exclusively to promote social sciences research, and submitting an annual report to the Indian Council of Social Science Research showing funds collected and their utilisation; the approval is effective for three years from 1 December 1976.