Scientific research approval under section 35(2A) enables tax recognition for industry sponsored alginate preservation research.
Approval is notified of a scientific research programme for the purposes of section 35(2A) of the Income-tax Act, 1961, for a project on preservation and storage of alginate-bearing sea-weeds sponsored by M/s. Cellulose Products of India Ltd., executed at ATIRA and CSMCRI with specified commencement and anticipated completion dates and estimated expenditures, and noting that both institutes hold prior income-tax approval as research institutions.

Books of account requirements: specified professionals must maintain detailed records and a prescribed daily case register.
Amendment prescribes books of account and documentary requirements for specified professions, requiring a daily cash book, a journal if mercantile accounting is used, a ledger, duplicate machine-numbered bills and receipts, and original bills or payment vouchers; defines "authorised representative", "daily cash book" and "film artist"; requires medical practitioners additionally to maintain a daily case register in Form No. 3C and inventories of drugs and consumables; and specifies that records be kept at the principal professional premises or at respective places if separate books are maintained.

Profession of authorised representative and film artist classification under tax law notified, defining scope and exclusions.
The Central Board of Direct Taxes notifies the professions of authorised representative and film artist for the purposes of section 44AA, defining "authorised representative" as a person who represents another for fee or remuneration before any tribunal or authority, excluding employees, legal practitioners, and accountants, and defining "film artist" by an enumerated list of cinematic roles such as actor, cameraman, director (and assistant), music director (and assistant), art director (and assistant), dance director (and assistant), editor, singer, lyricist, story writer, screenplay writer, dialogue writer, and dress designer.

Exemption under section 35(1)(ii) approved for Karnataka University subject to separate research accounting and annual reporting requirements.
Approval for a tax exemption under section 35(1)(ii) is granted to Karnataka University, Dharwar for research in natural or applied sciences, subject to maintaining a separate account for research receipts and submitting an annual return of scientific research activities to the prescribed authority in prescribed forms by 30th April each year; the notification specifies the institution and the effective date of the approval.

Tax exemption notification: organization designated under charitable income tax clause, effective for the relevant assessment year.
The Central Government, exercising the power under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies The Salvation Army at the stated Poona address for the purposes of that provision, thereby designating the organization within the statutory charitable exemption category and making that recognition operative from the specified assessment year.

Tax exemption notification under section 10(23C)(iv) notifying charitable institutions for income tax purposes from the specified assessment year.
Notifies two welfare institutions as qualifying for tax exemption under section 10(23C)(iv) of the Income tax Act, 1961, namely Army Wives Welfare Association, New Delhi, and Disabled Army Personnel, Widows and Orphans Fund, New Delhi, effective for income tax purposes from the assessment year 1973-74 by S.O. 1985 dated 6 1 1977.

Notification under section 10(23C)(v): Shiromani Gurudwara Prabandhak Committee notified for Income tax Act purposes from assessment year.
The Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, has notified Shiromani Gurudwara Prabandhak Committee, Amritsar for the purpose of that provision with effect from the assessment year 1976 77 by Notification No. S.O.1279 dated 4 1 1977.

Place of public worship designation under section 80G recognizes a temple as of state renown for tax purposes.
The Central Government, exercising the power under sub section (2)(b) of the income tax provision, notifies Sri Kodanda Ramaswamy Temple, Vontimitta, as a place of public worship of renown throughout the State of Andhra Pradesh for the purposes of the provision governing charitable and religious donations.

Commencement of constitutional amendments: staggered bringing into force of specified Forty second Amendment sections across January, February and April.
The Central Government, under sub section (2) of section 1 of the Constitution (Forty second Amendment) Act, 1976, appoints specified sections of the Act to come into force on three distinct dates, thereby fixing the legal commencement dates for listed provisions and operationalising the Amendment through a staged, section wise activation.