Notification under section 10(23C)(v): R.C. Diocese of Palayamkottai notified under Income-tax Act for specified assessment years.
Notification under section 10(23C)(v) of the Income-tax Act designates R.C. Diocese of Palayamkottai as qualifying for the exemption category under that clause and specifies the assessment years to which the recognition applies.

Charitable exemption recognition under income tax notified; Catholic Mission granted notified status for specified assessment years.
The Central Government notifies the Catholic Mission of Western Bengal as qualifying for charitable exemption under section 10(23C)(v) of the Income tax Act, recognising the institution for a specified consecutive period of assessment years for the purposes of that provision.

Notification under section 10(23C) recognition granted to Arcot Lutheran Church, Siloam for specified assessment years.
The Central Government, in exercise of powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies the Arcot Lutheran Church, Siloam for the purpose of that provision for the specified assessment years, thereby recognizing the institution within the statutory tax-exemption framework for those years as set out in Notification No. S.O.3531 dated 1-9-1979.

Approval under section 35(1)(iii) Income Tax: exempted funds must support social science research and be reported annually.
Approval under section 35(1)(iii) was granted to Nagpur Management Association subject to conditions: funds collected under the exemption must be utilized exclusively for promotion of social science research; separate accounts must be maintained for those funds; and the association must submit an annual report to the prescribed authority showing funds collected and how they were utilized.

Tax exemption under section 35 requires exclusive use for research and annual reporting and accounting obligations for approved institutions.
Approval to Krishnamurti Foundation India, Madras under clause (iii) of sub section (1) of section 35 of the Income tax Act is subject to conditions: funds obtained under the exemption must be used exclusively for promotion of social science research; separate accounts must be maintained for those funds; and annual statements of accounts and annual reports showing funds collected under the exemption and their utilisation must be sent to the prescribed authority and the Commissioner of Income tax. The approval is effective from 1 April 1979 to 31 March 1982.

Approval under section 35(1)(ii) for research association imposing separate accounting and annual return filing obligations.
Approval granted to Bakul Finechem Research Centre as an approved institution under section 35(1)(ii) as an "Association" in other natural or applied sciences, subject to maintaining a separate account for sums received for scientific research (excluding agriculture, animal husbandry, fisheries and medicines) and furnishing an annual return of scientific research activities to the prescribed authority in the prescribed form by 30 April each year; approval effective 1 April 1979 to 31 March 1981.

Approval withdrawal under section 35(1)(ii) of the Income-tax Act notified, revoking prior research approval effective January.
Approval under section 35(1)(ii) of the Income-tax Act, 1961 to Tata Iron & Steel Industry, Jamshedpur, is withdrawn effective 1 January 1979, as notified on 2 August 1979 on the recommendation of the Secretary, Department of Science & Technology, New Delhi.

Approval under section 35D(2) grants tax recognition to a consultancy for technological, engineering and management services.
Approval under section 35D(2) recognizes Institution Development Consultants Limited, Calcutta as an approved concern for purposes of clause (a) of sub-section (2) of the Income-tax Act, 1961 in the field of technological, engineering and management consultancy, effective from 9th September 1976 as notified by S.O.4050 dated 28-7-1979.

Estate duty distribution allocates State shares in two instalments with final adjustment based on auditor certification.
Rules under the Estate Duty (Distribution) Act set methods for calculating gross value of properties for estate duty distribution, including inclusion of company shares or debentures above a specified principal value and differing estate-value thresholds by date of death. Provisional State shares are paid in two instalments-an initial payment based on budget estimates and a subsequent adjustment against revised estimates-and the final distribution is adjusted according to auditor certification, with underpayments or excesses payable to or recoverable from States.

Appointment of Customs Officer: Additional Commissioner at Muzaffarpur assigned to Indo Nepal Border Patna jurisdiction under Customs Act.
In exercise of powers under sub-section (1) of section 4 of the Customs Act, 1962, the Central Government appoints the Additional Commissioner of Customs, Muzaffarpur, also to function as Additional Commissioner of Customs within the territorial scope of the Commissioner of Customs (Preventive) for the Indo Nepal Border, Patna, thereby allocating preventive enforcement responsibility to that incumbent and superseding the earlier notification No. 33-B-Customs dated 24 February 1978.

Research exemption approval requires exclusive fund use, separate accounts and annual reporting to the prescribed authority.
Approval of Bhartia Gandhi Bichar Adhian Samittee under section 35(1)(iii) conditions the exemption on exclusive use of funds for social science research, maintenance of separate accounts for those funds, and annual reporting to the prescribed authority showing funds collected and how they were utilized, the approval being effective for a specified period.

Income-tax exemption under section 10(23C)(v) notified; trust recognised for past assessment years by Central Government notification.
Central Government notified Shri Tulja Bhavani Mandir Trust, Tuljapur under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 by Notification No. S.O.3117 dated 19-7-1979, recognising the trust as eligible under that provision with effect from the assessment year 1972-73 for the purposes of income-tax law.

Approval under section 35(1)(ii) recognizes an institution for scientific research, subject to accounting and annual reporting obligations.
Approval is granted to the Indian Register of Shipping, Bombay as an Institution for scientific research in other natural or applied sciences (excluding agriculture, animal husbandry, fisheries and medicines), subject to maintaining separate accounts for research receipts and filing an annual return of research activities to the prescribed authority in prescribed forms by 30 April each year; the approval is time limited to three years from 1 April 1979 to 31 March 1982.

Approval under section 35(1)(ii) confirms Indian Agricultural Universities Association's eligibility for tax recognition for a fixed period.
Approval is granted to the Indian Agricultural Universities Association, New Delhi, by the prescribed authority for purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, recognising the institution for eligibility under the tax provisions concerning research-related deductions, effective from 1 April 1979 to 31 March 1982.

Research institution approval under income tax requires separate research accounts and timely annual returns to the prescribed authority.
Petroleum Conservation Research Association, New Delhi, is approved as an institution eligible under the income tax research provision as an Association in other natural or applied sciences, subject to maintaining separate accounts for research receipts (excluding agriculture, animal husbandry, fisheries and medicines) and furnishing annual returns of scientific research activities to the prescribed authority in specified forms by 30th April each year; the approval is effective for a three-year period.

Research association approval under section 35 requires separate research accounts and annual returns to the Council.
Approval is granted to The Foundation for Research in Community Health, Bombay, as a Scientific Research Association under section 35(1)(ii). The approval is subject to maintaining separate accounts for sums received for scientific research and furnishing annual returns of scientific research activities to the prescribed Council by 31st May each year in the prescribed form. The notification specifies a fixed three-year effective period and includes the notifying reference.

Scientific research approval under section 35(2A) grants tax recognition for a Castor Oil research programme sponsored by Hindustan Lever.
Approval is recorded for a scientific research programme for tax purposes under sub-section (2A) of section 35, identifying the project title, sponsor, executing institution, commencement and completion dates, and estimated cost, and noting the executing institution's prior approval under the income-tax statutes relevant to eligibility.

Scientific research programme approval under Section 35(2A) permits tax-recognised R&D project continuation and sponsor eligibility.
Approval under section 35(2A) read with rule 6(iv) grants tax-recognition to a specified research programme by recording project title, sponsor, implementing institution, start and end dates, and estimated cost, with the implementing institution previously approved for research recognition.

Scientific Research Association approval: tax recognition granted subject to separate accounts and annual reporting requirements.
Poona District Leprosy Committee, Pune is approved as a Scientific Research Association in medical research for income-tax recognition, subject to conditions: maintain a separate account for research receipts and furnish annual returns of research activities to the Council each financial year by 15th May in the prescribed form. The approval is effective for a specified two-year period commencing in 1979 and ending in 1980.

Approval under section 35 tax deduction category granted, subject to separate research accounts and annual returns.
Approval is granted to Hyderabad Science Society as an Institution in other natural or applied sciences, subject to maintaining a separate account for research receipts (excluding agriculture, animal husbandry, fisheries and medicines) and furnishing annual returns of scientific research activities to the prescribed authority by 30 April each year; the approval is effective for a three year period from 23 February 1979 to 22 February 1982.