Section 35D approval: Institution authorised for technological and engineering consultancy services by notification, effective under income-tax provisions.
Power Gas India Limited, Bombay has been approved under section 35D for purposes of clause (a) of sub section (2) of the Income tax Act to undertake technological consultancy and engineering consultancy; the approval is effective from the commencement of the stated tax year and issued by formal notification.

Research programme approval under tax provision enables an approved medical research project to qualify for tax-related benefits.
Approval under section 35(2A) is notified for the research programme "Early Detection of Leprosy and Chemotherapy (including Drug Resistance)", to be undertaken by the Foundation for Medical Research, Bombay, commencing 19 August 1977 and completing 18 August 1982, with estimated project expenditure recorded and institutional approval previously granted to the Foundation under the statutory research-institution approval mechanism.

Exemption for buyer supplied durable packing removes excise on packing cost for specified goods when returnable to buyer.
Exempts from excise duty the portion of duty equivalent to the cost of durable packing supplied by the buyer and returnable to the buyer for specified excisable goods listed in the Table, provided the packing is durable and buyer supplied and the goods fall under the relevant Chapter, Heading or sub heading of the Central Excise Tariff.

Scientific research approval under tax law recognises sponsored project at University of Bombay for tax deduction purposes.
Approval under sub-section (2A) of section 35 of the Income-tax Act, 1961 is granted for the project "Mechanically Aided High Vacuum Fractionation/Distillation," sponsored by M/s. Hindustan Lever Ltd., to be conducted at the Department of Chemical Technology, University of Bombay from September 1977 to September/October 1978 with an estimated cost of Rs. 93,900, and the host department is confirmed as an approved institution for such research.

Research institution approval under section 35(1)(ii) mandates separate accounts and annual scientific-activity returns by prescribed deadline.
Gujarat Vidyapith, Ahmedabad is approved under clause (ii) of sub section (1) of section 35 for research in other natural or applied sciences, effective 12 September 1977, on condition that it maintain a separate account for research receipts (excluding Agriculture, Animal Husbandry, Fisheries and Medicines) and furnish an annual return of scientific research activities to the prescribed authority in the prescribed forms by 30 April each year.

Research institution approval under section 35(1)(ii) requires annual research and donation reports and limited term validity.
Shri Kalyan Arogya Sadan, Bajajgram, Sikar is approved by the Indian Council of Medical Research as the prescribed authority under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, subject to submission of annual reports on research activities and annual reports on donations received and spent exclusively for research in the manner required by the Council; the approval is effective for two years from the date of the notification.

Institutional approval under section 35D confirms eligibility for technological, engineering and management consultancy fields.
Approval is granted to Kothari Consultants and Engineers Limited, Madras, as an approved institution for income tax purposes, covering technological, engineering and management consultancy fields, and taking effect from the stated effective date, thereby establishing the institution's eligibility under the applicable tax approval mechanism for those consultancy domains.

Approval under Section 35D: institution authorised for technological, engineering and management consultancy services, effective from April.
Approval granted to J. P. Mukherji & Associates Private Limited as an approved institution under clause (a) of sub section (2) of section 35D of the Income tax Act, for technological, engineering and management consultancy services, the approval taking effect from 1 April 1977.

Scientific research programme approval permits tax recognition of a sponsored leprosy research project at designated hospitals.
Approval is granted for a scientific research programme titled "Common Workshop" sponsored by the Poona District Leprosy Committee, to be conducted at Dr. Bandorawalla Leprosy Hospital, Kondhawa and other centres, for a specified multi year period with an estimated cost; the sponsoring committee's prior recognition by the Ministry of Finance is noted and the notification is made effective from the stated effective date for tax related purposes.

Charitable trust notification grants tax exemption status under section 10(23C)(v) effective from an earlier assessment year.
The Central Government notifies Raja Charity Trust as eligible for tax exemption under section 10(23C)(v) of the Income tax Act, declaring the Trust's entitlement to that provision with effect from the assessment year 1974-75, pursuant to the powers conferred by clause (v) of sub section (23C) of section 10.

Boat Notes Regulations commencement took effect from the appointed date, activating the regulatory framework for boat notes.
Boat Notes Regulations, 1976 came into force on 1 January 1978 pursuant to the power to appoint their commencement date under regulation 1(2).

Bill of Coastal Goods form requirements became operative through commencement of the governing regulations.
Bill of Coastal Goods (Form) Regulations, 1976 came into force on 1 January 1978 pursuant to the commencement power under regulation 1(2).

Import report regulations commencement established the effective date for mandatory operation of prescribed import reporting forms.
The Import Report (Form) Regulations 1976 came into force on 1 January 1978 pursuant to the commencement power under regulation 1(2).

Export report form regulations took effect, establishing the commencement date for the prescribed export reporting framework.
Export Report (Form) Regulations, 1976 came into force on 1 January 1978 pursuant to the Central Board of Excise and Customs' power under the commencement provision of those Regulations.

Import manifest requirements for aircraft became operational from the appointed commencement date under the governing regulations.
Import Manifest (Aircraft) Regulations, 1976 came into force on 1 January 1978, pursuant to the Central Board of Excise and Customs' power to appoint their commencement date under the Regulations.

Export manifest requirements for aircraft took effect, establishing the commencement date for the governing customs regulations.
Export Manifest (Aircraft) Regulations, 1976 came into force on 1 January 1978 pursuant to the Central Board of Excise and Customs' power to appoint their commencement date under the regulations.

Place of public worship designation: Arulmigu Kottai Mariamman Koil recognised for tax purposes under the Income tax Act.
The Central Government, in exercise of powers under the Income tax Act, notifies Arulmigu Kottai Mariamman Koil, Dindigul, Madurai District, to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the Act, recording the administrative notification and reference.

Specified authority under section 72A designates a government committee to determine statutory tax adjustments and claims.
The Central Government designates a committee, consisting of a Chairman and specified senior officers from Industrial Development, Company Affairs, Labour, Economic Affairs (Banking Division), and Revenue and Audit of the central tax board, as the specified authority for the statutory provision; the notification fixes the committee's composition by office and records subsequent substitutions of particular member designations by later notifications.

Debenture specification: tax coverage for specified state issued rural debentures subject to strict investor and interest conditions.
Specification designates debentures issued by State Electricity Boards, Agro Industries Corporations, Housing Boards (for rural housing), Co operative Processing and Marketing Societies and other approved State sponsored institutions between 1 January 1977 and 31 December 1981 as covered by specified clauses of the Income tax Act and the Wealth tax Act where issued to raise resources in rural areas, provided they are not government guaranteed, are issued only to individuals (including joint holdings), are non transferable except to such individuals, and carry interest not exceeding 12 percent per annum.

Import duty drawback restrictions prevent smuggling-linked exports, while permitting compliant currency-backed, project, capital goods and petroleum exports.
Drawback of import duty is barred for goods exported to Bhutan or Nepal and for land exports to Myanmar, Tibet or Sinkiang because of the risk of smuggling back into India. Exceptions apply to specified exports to Nepal, Bhutan and Myanmar against irrevocable letters of credit in freely convertible currency, supplies to qualifying multilateral-agency-financed projects, eligible capital goods exported to Nepal under government global tenders subject to payment, bank-certification and land-station conditions, and specified petroleum product exports to Nepal. Third-country goods imported into India and re-exported to Nepal are excluded from drawback.