Approval under section 35(1)(ii): institution recognised as Scientific Research Association subject to accounting and reporting conditions.
Approval is granted to The Indian Institute of Research in Yoga and Allied Sciences, Tirupati, under section 35(1)(ii) as a Scientific Research Association in medical research, conditional on maintaining separate research accounts, furnishing annual returns of research activities to the prescribed Council by May 31 each year, and submitting an annual audited statement of accounts to the Council and the concerned Income-tax Commissioner; the approval is effective for a three-year period from December 17, 1980 to December 16, 1982.

Approval under section 35D(2)(a): institution cleared for management consultancy activities, approval effective mid May 1980.
Shah Research Associates Private Ltd., Bombay, has been approved by the Central Board of Direct Taxes under clause (a) of sub section (2) of section 35D of the Income tax Act, 1961, exclusively for Management Consultancy; the notification (S.O.1300 dated 5 2 1980) states the approval takes effect from 18th May, 1980.

Approval under section 35(1)(ii) requires separate research accounts and annual returns, enabling tax-related recognition for scientific research.
Gharda Scientific Research Foundation, Bombay is approved as an institution for research in other natural or applied sciences under the Income-tax framework, conditional on maintaining a separate account for research sums and furnishing an annual return of scientific research activities to the prescribed authority in prescribed forms by 30th April each year; approval is effective from 8-1-1980 to 7-1-1983.

Scientific research approval under section 35(2A) allows BASF India Ltd's programme at NCL Poona with defined term.
Approval under the Income-tax Act research provisions authorises a sponsored programme entitled Development of know-how for N-Tridecyldisopropenolamine, sponsored by BASF India Ltd., to be implemented at the National Chemical Laboratory, Poona, commencing October 1980 for a one-year period; approval is given for purposes of sub-section (2A) of section 35, read with rule 6(iv) of the Income-tax Rules, 1962, and the implementing laboratory is noted as an approved unit of the Council of Scientific and Industrial Research.

Approval under section 35(1)(ii): Associated Agricultural Development Foundation recognized for tax-exemption eligibility for a specified past period.
Approval under Section 35(1)(ii) of the Income-tax Act is granted to the Associated Agricultural Development Foundation, New Delhi, by the prescribed authority, enabling the institution to be treated as an approved research institution for tax purposes and specifying the period during which that approval is effective.

Approval under section 35(1)(ii) permits scientific research association status subject to separate accounts, annual returns and audits.
Approval under section 35(1)(ii) recognises the institution as a scientific research association for medical research, subject to conditions: maintain separate accounts for research receipts; furnish annual returns of research activities to the prescribed authority by the annual deadline in the prescribed form; and furnish the annual audited statement of accounts to the prescribed authority and send a copy to the concerned Income tax Commissioner.

Approval of scientific research programmes confirms tax incentive eligibility for listed agricultural and livestock projects.
Approval is notified for four specified agricultural and livestock scientific research projects-each naming the sponsor (Asian Paints (India) Ltd.), the implementing institution (The Bharatiya Agro Industries Foundation, Uruli Kanchan), five year project durations with commencement dates, and estimated expenditures-thereby conferring eligibility under the tax incentive approval regime; the implementing institution is separately recorded as an approved research institution for tax purposes.

Notification under section 10(23C)(v): Sri Puttige Mutt, Udupi notified for assessment year commencement 1962-63.
The Central Government, by Notification No. S.O.1520 dated 29-1-1980, invoked clause (v) of sub section (23C) of section 10 to notify Sri Puttige Mutt, Udupi, for the purpose of the said section with effect from the assessment year 1962-63.

Tax exemption notification: Services Welfare Fund notified under section 10(23C)(iv) for specified assessment years by Central Government.
The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, has notified Services Welfare Fund, New Delhi, by S.O.1412 dated 29-1-1980, designating the Fund for the purposes of that provision and identifying the assessment years to which the notification applies, thereby recognizing the Fund within the statutory exemption framework.

Tax exemption under section 10(23C)(iv) recognizes specified charitable relief funds as eligible for tax-exempt status.
The Central Government, under section 10(23C)(iv) of the Income-tax Act, notifies four Rajasthan charitable funds as qualifying for tax-exemption under that provision and specifies the assessment year from which each fund is treated as notified for the statutory exemption.

Section 10(23C)(v) notification: charitable recognition of a church and its parishes for specified assessment years.
The Central Government, exercising powers under clause (v) of sub section (23C) of section 10, notifies Malankara Marthoma Syrian Church and its parishes and institutions as notified entities for the purposes of that provision for specified assessment years, recognising their status under the cited tax provision.

Research institution approval under income tax enables tax recognised research status subject to account separation and annual reporting requirements.
Approval is granted to Bhaskaracharya Pratishthan, Pune as an association for scientific research under the Income tax framework, subject to maintaining separate accounts for research receipts (excluding certain fields), filing an annual return of research activities to the prescribed authority in prescribed forms by 30th April, and submitting the annual return and statement of accounts to the Commissioner of Income tax by 30th April.

Foreign travel tax exemption for conference delegates granted under Finance Act powers, with a time limited notification effect.
The Central Government, exercising powers under section 36 of the Finance Act, 1979, exempts a specified group of conference delegates from the foreign travel tax leviable under sub section (1) of section 35 of the Act in respect of their international journey at the close of the conference; the exemption is effected by notification and is limited in duration to a stated terminal date.

Research expenditure approval under section 35(1)(ii) granted to Coromondel Indag Products, effective for a specified period.
The Indian Council of Agricultural Research, as the prescribed authority under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, approved Coromondel Indag Products (P.) Ltd., Madras for research-related tax recognition; the approval is notified in S.O. 710 dated 21-1-1980 and is effective from 8-12-1978 to 7-12-1980.

Approval as scientific research association: recognition tied to separate research accounts, annual reporting, and audited account submission.
The Muscular Dystrophy Society, Bombay is approved as a scientific research association for tax recognition subject to maintaining a separate account for research funds, filing annual returns of research activities to the approving council by 31st May in prescribed form, and sending annual audited accounts to both the council and the concerned income-tax commissioner by the same deadline.

Place of public worship designation under income tax law recognised for section 80G purposes by central government notification.
Notification designates Sri Prasanna Venkatesa Perumal Sannidhi, Velukkudi, Mannargudi Taluk, Tanjore District, Tamil Nadu, as a place of public worship of renown throughout the State under the powers conferred by sub section (23C) of section 80G of the Income tax Act, effected by Notification No. S.O.722 dated 18 1 1980.

Research exemption under section 35 requires exclusive use of collected funds for social science research and strict reporting.
Approval under section 35(1)(ii) permits the Institute for Financial Management & Research, Madras to collect funds to be used exclusively for promotion of social science research, subject to maintaining separate accounts and submitting annual accounts and reports to the prescribed authority and the Commissioner of Income-tax, detailing funds collected under the exemption and their application, for a specified limited period.

Approval under section 35(1)(ii) grants research-centre recognition subject to separate accounts and annual audited returns.
Approval of Bhailal Amin General Hospital Research Centre as a Scientific Research association is effective from 31-01-1979 to 30-12-1982 and is subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities to the Council by 31 May in prescribed form; and furnish annual audited accounts to the Council by 31 May and send a copy to the concerned Income-tax Commissioner.

Approval as scientific research association requires separate research accounts and annual audited returns to retain tax recognition.
Approval is granted to the All India Heart Foundation as a scientific research association under section 35(1)(ii), conditional on 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 submitting the annual audited statement of accounts to the Council and the concerned Income-tax Commissioner.

Scientific research association status granted under tax law, subject to separate accounts, annual returns, and audited filings.
Approval granted to Sushrut Medical Care and Research Society, Pune as a Scientific research association under clause (ii) of sub section (1) of section 35, read with rule 6(ii), subject to maintaining a separate account for medical research funds, furnishing annual returns of research activities to the prescribed authority in the required form and by the annual deadline, and providing annual audited accounts to the authority and the concerned Income tax Commissioner.