Place of public worship recognition under section 80G: Mandir Shri Govind Devji eligible for donation deduction benefits.
The Central Government, exercising the power under sub section (2)(b) of section 80G of the Income tax Act, notifies Mandir Shri Govind Devji, Jaipur as a place of public worship of renown throughout the State of Rajasthan for the purposes of section 80G, thereby enabling donations to the temple to receive the tax treatment provided by that provision.

Place of public worship designation under section 80G: Shri Kantheshwara Temple notified for tax purposes.
Central Government notifies Shri Kantheshwara Temple, Kantheshwara, Dakshina Kannada, Karnataka, as a place of public worship of renown under sub section (2)(b) of section 80G of the Income tax Act, 1961, formally designating the temple within the statutory category contemplated by that provision for purposes of the Act.

Scientific Research Association approval imposes separate research accounts and annual audited and activity returns under section 35(1)(ii).
Maharogi Sewa Samiti is approved as a Scientific Research Association for medical research under clause (ii) of sub section (1) of section 35 of the Income tax Act, subject to conditions: maintain separate accounts for research receipts; furnish annual activity returns to the prescribed authority by 31 May in prescribed form; and furnish an annual audited statement of accounts to the prescribed authority by 31 May and send a copy to the concerned Income tax Commissioner.

Approval as scientific research association under tax provision enables recognition subject to separate accounts and annual audited reporting.
Approval is granted to Aravind Eye Hospital of Govel Trust, Madurai as a scientific research association under the tax provision for medical research, contingent on maintaining a separate account for research receipts, furnishing an annual return of scientific research activities to the certifying council by 31st May in the prescribed form, and submitting an annual audited statement of accounts to the council by 31st May with a copy to the concerned tax commissioner; the approval is effective for a limited specified period.

Research deduction under section 35(2A) approved for a medicinal compounds programme with sponsor and implementing lab specified.
Approval is granted for a scientific research programme titled Synthesis of Napthyridines and Pyrano-Pyridines for purposes of deduction under section 35(2A), read with rule 6(iv). Sponsor: Hindustan Lever Ltd.; Implementing laboratory: The Institute of Science, Bombay; Commencement: 15-10-1980; Completion: 14-10-1983; Estimated outlay as stated. The notification is issued by the Secretary, Department of Science & Technology, and notes the Institute of Science's prior tax recognition under the earlier I.T. Act.

Scientific research association approval requires separate research accounts and mandated annual reporting to the prescribed authority by deadline.
Approval of the Family Planning Foundation as a scientific research association is subject to maintenance of a separate account for sums received for medical scientific research; furnishing an annual return of scientific research activities to the prescribed authority in the prescribed form by 31 May each year; and submitting the annual audited statement of accounts to the prescribed authority by 31 May while also sending a copy to the concerned Income tax Commissioner. The approval is effective from 31 12 1979 to 31 12 1982.

Scientific research approval under section 35(2A) permits specified biomass and solar projects sponsored by Hindustan Everest Tools with IIT Delhi
Two industrial scientific research projects-biomass/gobar gas applications and solar energy applications-have been approved for income tax recognition, identifying Hindustan Everest Tools Ltd. as sponsor and the Indian Institute of Technology, Delhi as implementing laboratory, with specified commencement and completion periods and estimated outlays; the Institute's institutional approval for recognition of research expenditure under the income tax framework is also recorded.

Research programme approval under section 35(2A) confirms fiscal recognition for a sponsored solar drying project.
Approval is granted for a scientific research programme on solar air drying of agricultural products and casein for purposes of tax recognition, sponsored by M/s. Jyoti Ltd., Baroda, and implemented by Birla Vishvakarma Mahavidyalaya (Engineering College), Vallabh Vidyanagar, with specified commencement and completion dates and an estimated outlay; the implementing laboratory is separately recorded as previously approved under the income-tax regime for research institutions.

Approval under section 35D(2)(a): tax recognition granted to a consultancy institution for specified technical and management services.
Approval by the Central Board of Direct Taxes of Behram Wadia and Associates, Poona under clause (a) of sub section (2) of section 35D of the Income tax Act, 1961, confers recognition for tax purposes to the institution in the fields of Technological, Engineering, Electronics and Management Consultancy and takes effect from 21 6 1980.

Scientific research programme approval under section 35(2A) confirms tax-recognised sponsored project with specified implementing laboratory and timeframe.
Approval is granted under section 35(2A) of the Income-tax Act, 1961 for a scientific research programme on ethylene oxide and ethylene glycol process development; the notification specifies the sponsoring entity, the designated implementing laboratory (a recognised public research unit), commencement and completion dates, and the estimated outlay, establishing the project's eligibility for research-linked tax recognition under the Act and applicable rules.

Scientific research approval under section 35(2A) recognises a sponsored fluidised bed combustion boiler design project for tax purposes.
Approval under sub-section (2A) of section 35 of the Income-tax Act, 1961 (read with rule 6(iv) of the Income-tax Rules, 1962) is granted by the Secretary, Department of Science and Technology for the project "Evaluation of Criteria of Design of Distributor Plates for Fluidised Bed Combustion Boiler," sponsored by M/s. Bharat Heavy Electrical Ltd., implemented by I.I.T. Kharagpur, with the stated commencement and completion period and an estimated project outlay.

Approval as Scientific Research Association requires separate research accounts and mandatory annual reporting and audited returns.
Talegaon General Hospital and Convalescent Home, Talegaon, Pune is approved as a Scientific Research Association by the prescribed authority under clause (ii) of sub section (1) of section 35 read with rule 6(ii), subject to conditions: maintain a separate account for research receipts, furnish annual research returns to the Council by 31st May in the prescribed form, and provide the audited statement of accounts to the Council by 31st May and a copy to the concerned Income tax Commissioner.

Approval under section 35(1)(iii) conditions tax exemption on exclusive social science research use, separate accounts and annual reports.
Approval under clause (iii) of sub section (1) of section 35 is conferred on the Centre for Organisation Development, Hyderabad, subject to conditions: funds must be used exclusively for promotion of social science research; separate accounts must be maintained for funds collected under the exemption; and an annual statement of accounts and annual report must be submitted to the approving authority and the concerned Commissioner of Income tax. The approval is effective for a three year period from 1 September 1980 to 31 August 1983.

Section 80G recognition: Sri Amareswara Swamy Temple declared place of public worship of renown in Andhra Pradesh.
The Central Government, under section 80G(2)(b) of the Income tax Act, by Notification No. 2565 dated 27 October 1980 (File No. 176/35/81 IT(AI)), notifies Sri Amareswara Swamy Temple, Amaravati, Mangalagiri Taluk, Guntur District as a place of public worship of renown throughout the State of Andhra Pradesh.

Scientific research association approval grants tax recognition subject to separate accounts and mandatory annual reporting.
Approval is granted to the Nutrition Foundation of India as a scientific research association for tax recognition, subject to maintaining a separate account for medical research receipts; furnishing an annual return of scientific research activities to the prescribed authority by 31st May in the prescribed form; and furnishing the annual audited statement of accounts to the prescribed authority by 31st May and sending a copy to the concerned Income-tax Commissioner. The approval is effective for a specified two-year period beginning in late September 1980.

Notification under section 10(23C)(v) notifies Diocese of Calcutta for tax exemption purpose for specified assessment years.
Central Government issues a notification under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifying Diocese of Calcutta (Church of North India) for the purposes of that provision for the assessment years specified in the instrument.

Tax exemption under section 10(23C)(v) granted to Catholic Mission, Trichi for specified assessment years under statute.
The Central Government notifies Catholic Mission, Trichi as entitled to tax exemption under section 10(23C)(v) of the Income-tax Act for the assessment years 1978-79 to 1981-82, specifying the Mission's eligibility and the temporal scope of the concession.

Notification under section 10(23C)(v) under Income Tax Act designates a temple as exempt for specified assessment years.
The Central Government notifies Arulmigu Kapaleeswarar Temple as entitled to exemption under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, for the assessment years 1973 74 to 1981 82, identifying the temple as an eligible religious charitable institution for the purposes of that provision.

Research institution approval requires separate research accounts and annual returns filed with prescribed and tax authorities.
Approval of C. C. Shroff Research Institute as an approved research institution in the category of Association is granted subject to maintaining a separate account for specified scientific research (excluding agricultural, animal husbandry, fisheries and medicines), furnishing an annual return of research activities to the prescribed authority by 30 April in prescribed forms, and submitting the annual return and statement of accounts to the Commissioner of Income tax, New Delhi; the approval is effective for a three year period from 13 10 1980 to 12 10 1983.

Section 80G notification recognizes a specific temple as a public place of worship eligible under the Income-tax Act.
Notification designates Kannanthur Sri Thodakukkin Daivasthana, Balepuni Village, Dakshina Kannada District, as a place of public worship of renown throughout Karnataka under section 80G of the Income-tax Act, issued by the government to identify the temple for the Act's tax-deduction framework.