Research exemption under section 35(1)(ii) approved with conditions requiring separate accounting and annual reporting.
The Marathwada University, Aurangabad is approved for exemption under section 35(1)(ii) for research in other natural or applied sciences, subject to two conditions: it must maintain a separate account of sums received for scientific research (excluding specified fields) and must furnish an annual return of its scientific research activities to the prescribed authority in the prescribed form, to be intimated by 30th April each year.

Research exemption under Section 35(1)(ii): approval granted subject to separate accounts and annual research returns.
Approval is granted to The Marathwada Agricultural University, Parbhani for the exemption under section 35(1)(ii) in respect of research in other natural or applied sciences, subject to conditions that the university (i) maintain separate accounts for sums received for scientific research (excluding Agriculture, Animal Husbandry, Fisheries and Medicine) and (ii) furnish an annual return of its scientific research activities to the prescribed authority in prescribed forms by 30th April each year.

Tax exemption notification for charitable institution: church recognised under income tax provision with retrospective effect.
Notifies Tamil Evangelical Lutheran Church, Tiruchirapalli under clause (v) of sub section (23C) of section 10 of the Income tax Act by Notification No. S.O.3882 dated 16 8 1976, declaring the Church eligible under that provision with effect from the assessment year 1971-72 as a recognised charitable institution for tax purposes.

Recognition as place of public worship confers eligibility under section 80G for Shri Parthasarathy Kshethra Bharana Sangam.
Notifies Shri Parthasarathy Kshethra Bharana Sangam, Guruvayur, as a place of public worship under the Income-tax Act, by exercise of the statute's notification power, and states the Sangam is of renown throughout the State of Kerala for the purposes of the Act's charitable donation provisions.

Exemption under Section 35(1)(ii) approved for research institute, conditional on separate accounts and annual reporting.
Approval is granted to The Institute of Road Transport, Madras for the purposes of Section 35(1)(ii) of the Income-tax Act, subject to conditions: maintain a separate account for sums received for scientific research in natural and applied sciences (excluding agriculture, animal husbandry, fisheries and medicines) and furnish annual returns of scientific research activities to the prescribed authority in prescribed forms; approval is valid for a three-year period from 9-4-1976 to 8-4-1979.

Exemption under section 35(1)(ii): institution must maintain separate research accounts and file annual returns as prescribed.
Approval for income-tax exemption under clause (ii) of sub-section (1) of section 35 is conditional on the University of Agricultural Sciences, Bangalore maintaining a separate account for sums received for scientific research in natural and applied sciences (excluding agriculture, animal husbandry, fisheries and medicines) and furnishing annual returns of its scientific research activities to the prescribed authority in forms as prescribed.

Research exemption under section 35(1)(ii) approved for Birbal Sahni Institute, subject to separate accounts and annual returns.
Approval is granted for exemption under section 35(1)(ii) to the Birbal Sahni Institute of Palaeobotany, Lucknow, subject to two conditions: maintain a separate account for sums received for scientific research and furnish an annual return of scientific research activities to the prescribed authority in prescribed form for every financial year by 30th April. The notification takes effect from 19th June, 1976.

Exemption under section 35(1)(ii) approved for Tamil Nadu Agricultural University subject to accounting and reporting conditions.
Approval is granted for the exemption under section 35(1)(ii) for Tamil Nadu Agricultural University, Coimbatore, effective from 21st June, 1976, subject to maintenance of a separate account for sums received for qualifying scientific research (excluding agriculture, animal husbandry, fisheries and medicines) and the furnishing of an annual return of scientific research activities to the prescribed authority by 30th April each year in prescribed forms.

Exemption under section 35(1)(ii) approved for institution by prescribed authority, subject to accounting and annual return obligations.
Approval is granted to the Indian Institution of Plant Engineers, Madras, under section 35(1)(ii) for tax exemption for scientific research, subject to maintaining a separate account for research receipts and furnishing an annual return of scientific research activities to the prescribed authority in the notified form by 30th April each year; the approval took effect from 1st April, 1976 and was later withdrawn effective 1st January, 1980.

Additional duty liability on stainless steel household manufactures under Customs Tariff Act, superseding an earlier notification.
Notification 357-Cus dated 2-8-1976, issued under section 3(3) of the Customs Tariff Act, 1975, directs that articles in the annexed Schedule shall be liable to additional duty as determined by the Additional Duty Rules, 1976. The Schedule includes stainless steel manufactures for household use. The notification supersedes Notification No. 105-Customs (2 July 1969) and bears an amendment reference to Notification No. 125/95-Cus.

Additional duty equalisation: imported articles bear additional duty matching excise on the material used in their manufacture.
The rules levy an additional duty on specified imported articles equal to the excise duty leviable on the material corresponding to the imported article to the extent that material is used in its manufacture; the Table pairs articles with materials (e.g., household stainless steel manufactures paired with stainless steel) and the duty follows that correspondence.

Rules of origin: eligibility for special tariff concessions requires origin certification and minimum local value content.
Eligibility for the Special Tariff Concession for goods from the United Arab Republic and Yugoslavia requires compliance with the Rules of Origin: goods must be wholly produced or have the final manufacturing process performed in the exporting Participating State and the expenditure on materials and labour within that State must meet the prescribed minimum proportion of factory or works cost, with claims made at importation supported by a certificate of origin issued by an authorised governmental body.

Exemption for gifts and free samples exported by air: customs duty waived subject to limited exclusions.
The Central Government exempts gifts or free samples exported by air from customs duty under the Second Schedule to the Customs Tariff Act, 1975, while excluding block mica and skins of reptiles and wild animals except where those excluded items fall below a specified small-value threshold.

Customs export exemptions for low-value samples and gifts sent by post; duty waived under the tariff schedule.
Exemption from customs duty applies to consignments exported by post: samples and gifts of mica and skins of reptiles and wild animals valued up to forty rupees are exempt from the whole of the duty under the Second Schedule to the Customs Tariff Act, 1975; all other goods (other than mica and those skins) valued up to three hundred rupees exported by post are also exempt from the whole of such duty.

Exemption from additional customs duty for certain imported goods under Heading 98.04, excluding tobacco and specified colour televisions.
Exempts from the whole of the additional duty levied under the Customs Tariff regime goods (other than tobacco products) falling under Heading No. 98.04 of the First Schedule to the Customs Tariff Act when imported into India, but excludes Colour Television Sets imported under the Government of India order made under the Imports and Exports (Control) Act; the exemption was later rescinded by a subsequent notification.

Exemption from additional duty removes the additional customs levy on imports of the specified tariff heading at importation.
Exempts goods classifiable under the specified Customs Tariff heading from the whole of the additional duty

Temporary importation of private vehicles exempt from customs duties under carnet subject to conditions and time limits.
Exemption for temporary importation of private vehicles and specified fuel and parts under triptyque or carnets de passages-en-douane grants full relief from customs duty and integrated tax/cess where importer is a member of an affiliated automobile club, produces properly issued and signed carnets, presents vehicles and parts for examination, and retains vehicles in India for not more than six months (with specified extensions and conditions for repair, garaging or hospitalisation); vehicles re-exported after six months but within one year attract duty/tax equal to drawback for the period of use.

Precious stones imported by post on approval or return basis exempted from customs duty, subject to inspection and payment conditions.
The notification exempts precious stones imported by post on "approval or return" basis from whole customs duty subject to conditions: a written application with supporting documents; appearance before the postmaster on the day fixed by the customs officer and receipt of the entire consignment; in-post-office inspection and sorting in the immediate presence of customs and postal officers; supervised packing of unapproved lots for re-export under postal custody; and immediate payment of duty on approved lots and any inspection/packing fees.

Profession specification 'Chemistry' under section 10(23A) of Income-tax law designates it for special tax treatment.
Central Government designates the profession of Chemistry as a specified profession under the Income-tax Act provision enabling certain professional incomes to be treated within the statutory exemption framework; notification S.O.3881 dated 31-7-1976 exercises the executive power to include Chemistry among recognised professions for that tax treatment.

Tax exemption notification under section 10(23C)(iv) recognizes National Institute of Public Finance and Policy for income-tax purposes.
The Central Government, invoking the powers under section 10(23C)(iv) of the Income-tax Act, notifies the National Institute of Public Finance and Policy for the purposes of that provision, with effect from assessment year 1977-78.