Research exemption granted to institute subject to separate accounts, exclusive research use and annual reporting requirement.
Approval is granted to the National Institute of Motivational and Institutional Development, Bombay, under clause (iii) of section 35(1) subject to conditions: maintain separate accounts for funds collected under the exemption; utilise funds exclusively for promotion of research in social sciences; and submit an annual report to the Indian Council of Social Science Research showing funds collected and their utilisation. The approval is effective for two years from the date of notification.

Notification under section 10(23C)(iv) recognizes St. Dunstan's (India) Fund's tax-exempt status for the relevant assessment year.
The Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, notifies St. Dunstan's (India) Fund, New Delhi as an entity covered by that provision with effect from the stated assessment year, recording the official notification reference for administrative purposes.

Notification under Section 10(23C)(iv) recognises an organisation for the provision's applicability from the stated assessment year.
The Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies The West Bengal Committee to Eradicate Illiteracy (Paschim Banga Niraksharata Durikaran Samiti) for the purposes of that provision, effective from the assessment year 1976 77.

Approval under section 35: Himachal Pradesh University must keep separate research accounts and file annual research returns.
Approval under the Income tax Act was granted to The Himachal Pradesh University, Simla, by the Secretary, Department of Science & Technology as the prescribed authority, effective 25 6 1976, subject to conditions: the University must maintain a separate account for sums received for scientific research and must furnish an annual return of its scientific research activities in prescribed forms to the prescribed authority by 30th April each year.

Research institution approval requires annual research reports and yearly financial returns; approval valid for a limited two-year period.
Approval is granted to Sree Mullapudi Venkataramanamma Memorial Hospital & Research Centre as a research institution; the institution must submit an annual report on research activities and yearly returns of amounts received and spent exclusively for research in the manner and at times required by the prescribed authority, and the notification is effective for a period of two years from its date.

Approval for research funding: institutional consent requires separate accounting, exclusive research use and annual reporting.
Approval is granted to Banasthali Vidyapith for purposes of tax-deductible research expenditure, effective from 9-10-1976, subject to conditions requiring separate accounts for exempt funds, exclusive use of those funds for promotion of social science research, and submission of an annual report to the prescribed authority detailing funds collected and their utilisation.

Place of public worship designation: temple notified for Section 80G recognition enabling tax-deduction eligibility in Tamil Nadu.
Central Government notification designates Arulmighu Srinivasan Perumal Temple, Malayadivaram, Dindigul, Madurai District, as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of section 80G, exercising powers conferred by the relevant sub-section of the Income-tax Act.

Place of public worship recognition enables tax deduction eligibility under income-tax provisions following government notification.
The Central Government notifies Bappanad Shri Durgaparameswari Temple, Mulki, as a place of public worship of renown throughout Karnataka for the purposes of the Income-tax Act provision, thereby enabling the tax treatment and deduction framework applicable to recognised places of worship to apply to that temple.

Exemption from income-tax for international airline earnings through reciprocal treatment between the two States, covering related activities.
Reciprocal exemption from income-tax is granted for earnings from the operation of aircraft in international traffic by corporations organized in the other State and by citizens of the other State who are non-resident for tax purposes; the exemption covers directly connected activities, incidental leases, participation in pools and interest related to such operations, and the agreement is given domestic effect and may be terminated by six months' prior written notice.

Research exemption under section 35(1)(ii): approval granted to Sardar Patel University subject to accounting and annual reporting obligations.
Approval of Sardar Patel University under section 35(1)(ii) is subject to conditions requiring the University to maintain a separate account for sums received for scientific research and to furnish an annual return of its scientific research activities to the prescribed authority in prescribed forms by 30th April each year, with the exemption operative from the stated effective date.

Recognition under section 80G: Sri Swaminathaswamy Devasthanam designated as place of public worship for tax purposes.
Notification designates Sri Swaminathaswamy Devasthanam, Swamimalai, Kumbakonam Taluk, as a place of public worship under sub section (2)(b) of section 80G of the Income tax Act, recognising the temple as of renown throughout Tamil Nadu and thereby bringing it within the statutory category relevant to donations and tax treatment under that provision.

Place of public worship recognized under tax law, enabling donations to be treated for tax-deduction eligibility.
The Central Government notifies Sholavandan Arulmigu Janaga Narayana Perumal Temple, Sholavandan, Madurai District, as a place of public worship of renown throughout the State of Tamil Nadu for purposes of the Income-tax Act, qualifying it for the tax regime applicable to places of public worship.

Place of public worship status under section 80G recognized for tax deduction eligibility statewide and donor benefits
The Central Government, under sub-section (2)(b) of section 80G of the Income-tax Act, notifies Shree Digambar Jain Barha Mandir, Ladnun to be a place of public worship of renown throughout the State of Rajasthan for the purposes of section 80G, thereby conferring the statutory recognition contemplated by that provision.

Tax deduction eligibility: temples notified as recognised places of public worship, qualifying donations for charitable tax relief.
The Central Government notifies Tirumala Tirupati Devasthanam and the listed temples and sub-temples under its management as places of public worship of renown throughout Andhra Pradesh, thereby designating these religious institutions for the statutory tax deduction framework governing donations.

Exemption under section 35(1)(ii): institution approved subject to separate research accounts and annual returns filed by April.
Approval is granted to the Indian Copper Information Centre, Calcutta, as eligible under section 35(1)(ii) for income-tax purposes, subject to maintaining a separate account for sums received for scientific research and furnishing an annual return of scientific research activities in prescribed forms to the prescribed authority by 30th April each year; the approval is effective for three years from 1st April 1976.

Research institution exemption requires institutional approval and annual reporting to the prescribed authority under tax law.
Approval for research-expenditure exemption requires the institution to maintain a separate account for sums received for scientific research and to furnish an annual return of scientific research activities to the prescribed authority in prescribed forms, with returns due by 30th April each year; the Secretary, Department of Science & Technology, is the approving authority and the notification specifies an effective date for the approval.

Exemption under section 35(1)(ii) approved, subject to separate accounts, exclusive social science research use, and annual reporting.
Approval is granted for the exemption under section 35(1)(ii) in respect of Kishore Bharati for a further three-year period commencing 1st April, 1976, subject to maintenance of separate accounts for funds collected under the exemption, exclusive utilisation of such funds for promotion of research in social sciences, and submission of an annual report to the Indian Council of Social Science Research showing funds collected and their utilisation.

Origin determination rules require evidence and a certificate for preferential tariff concession on qualifying imports under the Bangkok Agreement
These Rules set criteria and procedures for claiming Special Tariff Concession for goods consigned from Bangkok Agreement Member States: the importer must claim eligibility at importation and produce prescribed evidence; a proper officer must be satisfied that origin conditions in the Schedule are complied with. The Schedule requires that wholly produced goods be produced within the exporting territory, and that partly or wholly manufactured goods have the final process in that territory with at least fifty percent of ex-factory cost attributable to goods produced and labour performed there; origin claims must be supported by a certificate of origin from an authorised body.

Research institution approval requires separate research accounts and annual research returns to the prescribed authority by April deadline.
The Meerut University is approved by the prescribed authority under clause (ii) of sub section (1) of section 35 of the Income tax Act, effective from 4th August, 1976, 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 the prescribed form by 30th April each year.

Approval under section 35(1)(ii) confirms research-related tax eligibility subject to separate accounting and annual reporting requirements.
Approval recognizes The Shivaji University, Kolhapur as eligible under the income-tax provision for scientific research, effective 13 August 1976, 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.