Research expenditure exemption approved for university, subject to separate research accounts and annual returns to authority.
Approval is granted to Guru Nanak Dev University for the research expenditure exemption, conditional on 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 form by 30 April each year; the approval takes effect from 9 July, 1976.

Approval under section 35D: Bascon Consultants recognised for qualifying research institution status enabling prescribed tax provisions.
Bascon Consultants Private Ltd., Calcutta is approved under clause (a) of sub section (2) of section 35D of the Income tax Act for all areas specified in that section; approval recorded by Notification No. 4368 dated 23/9/1976 and effective from 18th August, 1975.

Approval under section 35D: institution approved for technological and engineering consultancy recognition and tax benefit eligibility.
Approval under section 35D(2)(a) designates R.L. Dalal and Company, Bombay, as an approved institution for technological and engineering consultancy; Notification No. 4367 (dated 23/9/1976) announces the approval, which takes effect from 25th September 1975 for purposes of clause (a) of sub-section (2) of section 35D of the Income-tax Act, 1961.

Notification under section 10(23C)(v) recognizes tax exempt status of Sri Venkateswara Swamy Devasthanam from the stated assessment year.
Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Sri Venkateswara Swamy Devasthanam, Dwaraka Tirumala, for the purposes of that provision, effective from assessment year 1976 77.

Tax exemption notification: Ramana Kendra, Delhi recognised under income-tax provision, operative from the relevant assessment year.
Central Government notification recognising Ramana Kendra, Delhi for the purposes of the charitable/institutional tax exemption provision under the income-tax framework and declaring that recognition to be operative from the specified assessment year.

Section 35D approval for Tata Sons Limited granted, confirming its status in technological and management consultancy.
Central Board of Direct Taxes approved Tata Sons Limited, Bombay, under clause (a) of sub section (2) of section 35D of the Income tax Act, 1961, as an institution in the field of Technological, Engineering and Management Consultancy, effective from 8 March 1976 as notified in S.O.4059 dated 15 9 1976.

Notification under section 10(23C)(v) confirms tax-exempt recognition of Sadr Anjuman Ahmadiyya, Quadian for a specified assessment year.
The Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Sadr Anjuman Ahmadiyya, Quadian for the purposes of that provision for the stated assessment year, thereby formalising its recognition for income tax exemption; the notification record further notes a substitution amending the assessment year originally specified.

Increase of Scheduled Areas and power to rescind and redefine areas following Governor consultation.
Amendment adds two powers to paragraph 6(2) of the Fifth Schedule: authority to increase the area of any Scheduled Area in a State after consultation with the Governor, and authority to rescind previous orders and, in consultation with the Governor, make fresh orders redefining the areas to be Scheduled Areas.

Notification under section 10(23C)(v) recognizes tax exempt status of Sri Durgamalleswara Swamy Varla Devasthanam for income tax purposes.
The Central Government, invoking clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Sri Durgamalleswara Swamy Varla Devasthanam, Vijayawada, as qualifying for the purposes of that provision, with applicability from the assessment year 1976 77, thereby recognizing the institution within the statutory exemption framework.

Notification under section 10(23C)(iv): recognition of tax-exempt status for People's Action for Development (India) organisation.
Central Government notification exercising power under section 10(23C)(iv) of the Income-tax Act recognises People's Action for Development (India) as qualifying under that clause and extends administrative recognition for the relevant assessment year, thereby placing the organisation within the statutory category entitled to the tax treatment specified by the provision.

Tax exemption notification recognises Sri Ramanasramam Charities under section 10(23C)(iv) as a notified charitable institution.
The Central Government, exercising the power under section 10(23C)(iv) of the Income-tax Act, notifies Sri Ramanasramam Charities, Tiruvannamalai, for the purposes of that provision, effective from the assessment year 1976-77, thereby recognising the institution within the statutory tax classification for notified charitable entities.

Research expenditure exemption approved for university, subject to separate accounts and annual returns by April deadline.
The G. B. Pant University of Agriculture & Technology, Pant Nagar, is approved for exemption under section 35(1)(ii) for other natural or applied sciences, subject to maintaining a separate account for sums received for such scientific research (excluding agriculture, animal husbandry, fisheries and medicines) and to filing an annual return of scientific research activities to the prescribed authority in prescribed forms by 30th April each year.

Research exemption under Section 35(1)(ii): university approved subject to separate accounts and annual reporting requirement.
Exemption under Section 35(1)(ii) is granted to The South Gujarat University, Surat, for scientific research in other natural or applied sciences, subject to maintaining separate accounts for research funds and furnishing an annual return of scientific research activities to the prescribed authority in prescribed forms by 30th April each year; the notification states the approved institution and the date it takes effect.

Research exemption approval requires NGOs to maintain separate research accounts and file annual returns to authority.
Approval is granted to The World Wild Life Fund (Indian National Appeal), Bombay as an institution eligible for exemption under section 35(1)(ii) for natural or applied sciences, subject to conditions requiring a separate account for research funds and an annual return of scientific research activities to the prescribed authority in prescribed forms by 30th April each year; the approval is effective for three years from 21st June, 1976.

Exemption under section 35(1)(ii) for university research subject to separate accounts and annual reporting requirements.
The University of Rajasthan, Jaipur is approved for an exemption under the Income-tax Act for scientific research in natural or applied sciences (excluding agriculture, animal husbandry, fisheries and medicines), subject to maintaining separate accounts for research receipts and furnishing an annual return of scientific research activities to the prescribed authority by 30th April each year.

Section 194A notification designates the Additional Emoluments (Compulsory Deposit) Act for clause (vi) application purposes.
Notification designates the Additional Emoluments (Compulsory Deposit) Act, 1974 to be applicable for purposes of the withholding tax provision under the Income-tax Act by exercise of the government power conferred on clause (vi) of the relevant subsection.

Exemption under section 35(1)(ii): institution approval requires separate research accounts and annual returns to authority.
The Jadavpur University, Calcutta is approved for exemption under clause (ii) of sub-section (1) of section 35 for research in other natural or applied sciences (excluding Agriculture, Animal Husbandry, Fisheries and Medicines). The university must maintain a separate account for sums received for eligible scientific research and furnish an annual return of its scientific research activities to the prescribed authority in prescribed forms by 30th April each year. The approval is effective from 17th June, 1976, and recognition is conditional on compliance with the stated accounting and reporting requirements.

Exemption under section 35: institute approved subject to conditions on fund accounting, utilisation and reporting.
The Institute of Constitutional & Parliamentary Studies, New Delhi, is approved for purposes of clause (iii) of section 35(1) of the Income-tax Act subject to conditions: maintain separate accounts for funds collected under the exemption, utilise those funds exclusively for promotion of research in social sciences, and submit an annual report to the prescribed authority showing collection and utilisation. Approval effective from 1 April 1976.

Tax exemption for religious institution notified by government, applying Income Tax provision from a specified assessment year.
Central Government, under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, issued Notification No. S.O.4053 dated 21-8-1976 notifying Sri Kalahasteeswaraswami Devasthanam, Sri Kalahasti as an institution covered by that provision, with effect from the assessment year 1973-74.

Notification under section 10(23C)(v) grants tax-exempt status to Sri Ramanasramam from the specified assessment year.
Central Government, invoking clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notified Sri Ramanasramam, Tiruvannamalai by Notification No. S.O.4052 dated 21-8-1976, declaring the institution eligible for the exemption under that provision with effect from the assessment year 1975-76.