Approval under section 35(1)(ii): Society for Medical Research granted scientific-research status with accounting and annual-return conditions.
Approval is granted to the Society for Medical Research as a Scientific Research Association in medical research, subject to maintaining a separate account for research receipts and furnishing annual returns of scientific research activities to the prescribed Council by 31st May each year in the form specified; the approval is effective for a two-year period from the stated commencement date.

Approval under section 35(1)(ii) requires separate accounting for research receipts and annual returns by prescribed deadline.
Approval under Section 35(1)(ii) is granted to Savita Research Centre, Bombay for a limited period (17-12-1978 to 15-12-1980), conditioned on maintaining separate accounts for receipts for scientific research (excluding agriculture, animal husbandry, fisheries and medicines) and on filing annual returns of scientific research activities to the prescribed authority in prescribed forms by 30 April each year.

Section 194A(3)(iii)(f) notification: Madras Fertilizers Limited designated under the Income-tax Act for specified purposes.
The Central Government, pursuant to sub-clause (f) of clause (iii) of sub-section (3) of Section 194A of the Income-tax Act, 1961, notifies Madras Fertilizers Limited, Madras, by S.O. 2043 dated 25-5-1979 for the purposes of that sub-clause, thereby identifying the company as the entity to which that provision applies.

Approval under section 35(1)(ii) grants tax-recognition to a research institution for a specified two-year effective period.
Approval is granted to Birla Institute of Scientific Research, Calcutta by the prescribed authority under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, formalised by notification S.O.2196 dated 19-5-1979; the approval is effective for two years from 1-4-1979 to 31-3-1981.

Approval under section 35(1)(ii): institution recognized as Scientific Research Association subject to accounting and reporting conditions.
The Tata Memorial Centre, Bombay is approved as a Scientific Research Association for medical research, subject to maintaining separate accounts for research receipts and furnishing annual returns of research activities to the prescribed authority in the form specified; the approval is effective for a stated two year period and serves as administrative recognition for income tax purposes.

Scientific research association approval under section 35(1)(ii) requires separate research accounts and annual returns filed timely.
The Cancer Hospital & Research Institute of the Jan Vikas Nyas Public Trust, Gwalior is approved as a scientific research association for medical research, subject to maintaining a separate account for research funds and furnishing annual returns of scientific research activities to the Council in the prescribed form by 31st May each year; the approval is effective for two years from 20-4-1979 to 19-4-1981.

Research institution approval under income tax rules requires separate accounts and annual scientific returns by deadline.
Approval for the Indian Copper Information Centre, Calcutta, to be recognised for research in other natural or applied sciences is granted subject to maintaining a separate account for research receipts and filing an annual return of scientific research activities to the prescribed authority in the prescribed form by 30 April each year; the approval is effective from 1 April 1979 to 31 March 1982.

Approval under section 35(1)(ii) granted to a research institute, conferring tax-recognition for a specified two-year period.
Shri Ganesh Research Institute, Delhi is recognized by the prescribed authority under section 35(1)(ii) of the Income-tax Act; this formal approval qualifies the institution for the statute's research-related tax treatment and is effective for a specified two-year period from 1 April 1979 to 31 March 1981.

Approved Institution status for research grants requires separate research accounts and an annual scientific activities return by April.
Approval granted to the Indian Institute of Petroleum, Dehradun, as an Approved Institution for research in natural and applied sciences, subject to maintaining a separate account for research receipts (excluding agriculture/animal husbandry/fisheries and medicines) and filing an annual return of scientific research activities to the prescribed authority in prescribed forms by 30th April each year.

Approval under section 35(1)(ii) for research institution; requires separate research accounts and annual returns by prescribed deadline.
The Indian Institution of Chemical Engineers, Calcutta is approved as an Institution for Income-tax purposes in the area of natural or applied sciences, subject to conditions: it must maintain a separate account for sums received for scientific research (excluding certain fields) and furnish an annual return of its research activities to the prescribed authority in specified forms by 30th April each year; the approval is effective from 1-4-1979 to 31-3-1982.

Tax approval under section 35(1)(ii): Central Fuel Research Institute approved, subject to separate research accounts and annual returns.
Approval of Central Fuel Research Institute, Dhanbad, under the tax provision for research institutions is subject to two operative conditions: maintenance of a separate account for sums received for scientific research in other natural or applied sciences (excluding agriculture, animal husbandry, fisheries and medicines), and furnishing an annual return of scientific research activities to the prescribed authority in the notified form by 30 April each year.

Approval under Section 35(1)(ii): institution recognised as Scientific Research Association with accounting and reporting obligations.
Charutar Arogya Mandal, Vallabh Vidyanagar, Kaira is approved as a Scientific Research Association under the Income-tax Act for medical research, subject to maintaining a separate account for sums received for scientific research and furnishing annual returns of its scientific research activities to the certifying Council for each financial year by 31st May in the prescribed form; the recognition is effective from 24-4-1979 to 23-4-1981.

Charitable exemption notification under section 10(23C)(v) confirms tax-exempt status for Christian Service Agency for two assessment years.
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, the Central Government hereby notifies Christian Service Agency, New Delhi, as covered for the purposes of the said section for the assessment years 1979-80 and 1980-81 by Notification No. S.O.2300 dated 30-4-1979.

Tax exemption notification under Section 10(23C)(v) recognizes Church of North India Trust Association from assessment year 1977-78.
Central Government notification under Section 10(23C)(v) of the Income-tax Act, 1961 notifies Church of North India Trust Association for the purposes of that provision, effective from assessment year 1977-78, thereby formally recognizing the trust within the class of institutions covered by the clause.

Tax exemption on freight earnings prevents income and turnover taxation on bilateral national cargo carried by each country's vessels.
The Central Government directs implementation of Article 9 of the India-GDR Merchant Shipping Agreement such that no income tax or turnover tax shall be levied on freight earnings or profits from national cargo carried by the other Party's vessels, including time charters between ports. The Agreement further defines vessel and crew scope, mutual recognition of seamen's documents and ship certificates, most favoured nation port treatment, facilitation of maritime formalities, parity in carriage arrangements, and links payments and expenses under the Agreement to the Trade and Payments Agreement in force, with an Inter Governmental Joint Committee to supervise and resolve issues.

Notification under section 10(23C)(v): temple recognised for tax-exempt status from the specified assessment year effective.
Notification designates Arulmigu Meenakshi Sundareswar Thirukoil, Madurai as recognised for tax-exempt status under section 10(23C)(v) of the Income-tax Act, 1961, effective from the assessment year 1976-77, invoking the Central Government's power under clause (v) of sub section (23C) of section 10.

Section 10(23C)(iv) notification: Seva Mandir recognised for income tax purposes from assessment year 1975 76.
The Central Government, by Notification No. S.O.2029 dated 25-4-1979, notifies Seva Mandir, Udaipur for the purpose of clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, effective from the assessment year 1975-76.

Approval under Section 35(1)(ii) establishes institutional status with conditions on research accounting and annual returns.
Thapar Institute of Engineering & Technology, Patiala is approved as an institution under clause (ii) of sub section (1) of section 35 for 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 its scientific research activities to the prescribed authority by 30 April each year.

Approval under section 35(1)(ii) grants tax-exempt research funding subject to use, accounting and annual reporting conditions.
The Times Research Foundation, Bombay, is approved under section 35(1)(ii) subject to conditions: funds collected under the exemption must be used exclusively for promotion of social science research, maintained in separate accounts, and reported annually to the Indian Council of Social Science Research showing amounts collected and manner of utilisation; the approval is effective for two years from 1 4 1979 to 31 3 1981.

Tax approval for scientific research associations requires separate research accounts and prescribed annual returns within the notified period.
Approval is granted to the Neuro-otological & Equilibriometric Society of India as a Scientific Research Association for Income-tax Act purposes, conditional on maintaining a separate account for funds received for medical research and on furnishing annual returns of research activities to the Council in the prescribed form by 31st May each year; the approval is effective from 18-9-1979 to 17-9-1980.