Section 80G designation: Puthur Sri Durga Temple notified as place of public worship for purposes of section 80G.
The Central Government, exercising powers under sub-section (2)(b) of section 80G of the Income-tax Act, 1961, notifies Puthur Sri Durga Temple, Puthiangadi, Calicut, as a place of public worship of renown throughout the State of Kerala for the purposes of section 80G by Notification No. S.O.3121 dated 1-10-1980.

Charitable institution notification under income tax provision confirms tax recognition for Shri Anand Dwarkandhish Bethak Mandir for specified assessment years.
Notification under the Income tax Act notifies Shri Anand Dwarkandhish Bethak Mandir as a charitable institution under section 10(23C)(v), issued by the Central Government via S.O.3120 to recognize the institution for specified assessment years for the purposes of that exemption provision.

Exemption under section 10(23C)(iv) notified for a charitable institution for a specified assessment year.
Notifies The Nasik Panchvati Panjrapole under section 10(23C)(iv) of the Income tax Act as qualifying for income tax exemption for the specified assessment year by Central Government notification S.O.2944 dated 1 10 1980.

Tax exemption notification under section 10(23C)(iv) confirms charitable trust's notified status for specified assessment years.
Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies Sir Sasoon David Trust Fund as a recognized entity for income tax exemption for the specified assessment years, effected by Notification No. S.O.2943 dated 1 10 1980.

Charitable exemption under section 10(23C)(iv) notified for Cancer Patients Aid Association, covering the relevant assessment year.
The Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notified Cancer Patients Aid Association, Bombay, for the purposes of the Act for the specified assessment year, thereby recognising the Association for charitable exemption under the statute.

Tax exemption notification under Section 10(23C)(iv) designates a fund as eligible for tax treatment from the stated assessment year.
The Central Government, exercising the power under the Income-tax Act exemption provision, notifies the Punjab Amalgamated Fund for the Welfare of Ex-servicemen as eligible for tax-exempt treatment under that provision, effective from the assessment year 1978-79.

Tax exemption notification grants Diocese of Kurnool recognition under income-tax provision for multiple assessment years.
Notification under section 10(23C)(v) records that the Central Government has notified Diocese of Kurnool for the purposes of that provision, designating the Diocese for assessment years 1973-74 through 1981-82 by Notification No. S.O.2556 dated 1-10-1980.

Exemption of State Co-operative Banks from interest-tax, removing levy on interest accruing after the notified effective date.
Central Government, invoking section 28 of the Interest-tax Act, 1974 on the Reserve Bank of India's recommendation and in the public interest, exempts State Co-operative Banks (as defined in clause (f) of section 2 of the Reserve Bank of India Act, 1934 and included in its Second Schedule) from the levy of interest-tax on interest accruing or arising after 30th June, 1980.

Approval under section 35(1)(iii) permits research funding with exclusive social sciences use and reporting/accounting conditions.
The Kishore Bharati, Distt. Hoshangabad, has been approved under clause (iii) of sub section (1) of section 35 of the Income tax Act to collect funds for promotion of social science research, subject to exclusive use for research, maintenance of separate accounts for such funds, and submission of an annual report and audited accounts to the prescribed authority; the approval is effective from 1 April 1979 to 31 March 1982.

Tax exemption under 10(23C)(v) results in notification of Shree Rama Vaikunth Temple for specified assessment years.
Central Government, exercising the statutory power under 10(23C)(v) of the Income-tax Act, notifies Shree Rama Vaikunth Temple, Pushkar, as an institution covered by that clause for specified assessment years, thereby designating the temple within the category of institutions to which the provision applies.

Section 10(23C)(iv) notification confirms tax-exempt status for Lakshmanjhula Dispensary for specified assessment years under Income-tax Act.
Notification designates The Lakshmanjhula Dispensary and Rehabilitation Centre, Tapovan, as a notified charitable medical institution under Section 10(23C)(iv) of the Income-tax Act, 1961, recognising its entitlement to tax-favoured treatment for the assessment years specified and formalising the Central Government's administrative declaration of notified status.

Tax exemption recognition for a religious charitable institution following central government notification under Income Tax Act.
The Central Government, invoking clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies The Roman Catholic Diocese of Calicut for the purposes of that provision for the stated assessment years, thereby recognising the diocese within the tax-exempt charitable/institutional category contemplated by the statute for those assessment periods.

Exemption of baggage imports from additional customs duty for passengers and crew under tariff provisions.
Goods under Heading No. 100.01 imported into India by a passenger or a member of the crew as baggage are exempted from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, the exemption being effected under the authority of section 25(1) of the Customs Act, 1962 and stated to supersede the earlier 1978 notification.

People's Institute for Development and Training approved for research funding exemption under section 35(1)(iii); subject to reporting and accounting conditions.
Approval granted to People's Institute for Development and Training under clause (iii) of sub section (1) of section 35 of the Income tax Act, permitting collection of funds exclusively for promotion of social science research, subject to maintenance of separate accounts and annual submission of reports and statements of accounts to the Indian Council of Social Science Research and the Commissioner of Income tax; approval effective for three years from 1 October 1980 to 30 September 1983.

Section 80G notification: Temple declared a place of public worship for tax provision purposes and recognition.
Central Government issued a statutory notification declaring Arulmigu Kapaleeswarar Temple, Mylapore, Madras, to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the Income tax Act provision that permits notification of places of public worship.

Designation of vigilance officers: Punjab Vigilance Bureau Superintendents specified for income tax statutory purposes by central notification.
The Central Government, under the power conferred by sub clause (ii) of clause (a) of sub section (1) of section 138 of the Income tax Act, 1961, specifies every officer of or above the rank of Superintendent of Police serving in the Vigilance Bureau created by the Punjab Government as falling within the scope of that sub clause, linking the statutory designation to the Bureau established under prior Punjab notifications and orders.

Tax-exemption notification under section 10(23C)(iv) recognizes Little Sisters of the Poor for specified assessment years.
Central Government notifies Little Sisters of the Poor, Madras as qualifying under 10(23C)(iv) of the Income tax Act, designating the institution for the stated assessment years and specifying the temporal scope of recognition under the exemption provision.

Approved institution status requires separate research accounts and mandated annual reporting to tax and prescribed authorities.
Jawaharlal Nehru Technological University, Hyderabad is approved as an institution for scientific research in other natural or applied sciences (excluding agriculture, animal husbandry, fisheries and medicines). The University must keep a separate account for research receipts, file an annual return of scientific research activities with the prescribed authority by 30 April each year, and submit an annual return and statement of accounts to the Commissioner of Income-tax annually. The approval is time-limited to a three-year period beginning in late June 1980.

Section 35(1)(ii) approval: scientific research association status granted with mandatory accounting, annual returns and audited accounts.
The National Institute of Mental Health and Neuro Sciences, Bangalore, is recognised as a scientific research association under section 35(1)(ii) read with rule 6(ii), subject to maintaining separate accounts for research receipts, furnishing annual returns of scientific research activities to the prescribed Council by 31 May in the prescribed form, and providing an annual audited statement to the Council by 31 May with a copy to the concerned Income tax Commissioner.

Approval under section 35(1)(ii) grants research recognition subject to specified accounting and annual reporting conditions.
Approval under section 35(1)(ii) recognizes Alchemic Research Centre (P.) Ltd., Bombay, as an "Association" for research in other natural or applied sciences (excluding agriculture, animal husbandry, fisheries and medicines) for the period 1-4-1980 to 31-3-1983, conditional on maintaining separate research accounts, filing annual returns of research activities to the prescribed authority by 30th April each year, and submitting an annual return and statement of accounts to the Commissioner of Income-tax.