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Notifications
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Notifies Bharatiya Bhasha Parishad u/s 10(23C)(iv)
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Exemption under section 10(23C)(iv) notified: Bharatiya Bhasha Parishad recognised for specified assessment years.
Central Government notifies Bharatiya Bhasha Parishad as entitled to exemption under section 10(23C)(iv) by Notification No. S.O.2927 dated 2-7-1980, declaring the institution recognised for the purpose of that provision for the assessment years 1978-79, 1979-80 and 1980-81.
Notifies Panniyanikara Sree Durga Bhagavathy Temple, Panniyanikara, Calicut u/s 80G
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Section 80G notification designates temple as place of public worship, enabling application of that section's tax provisions.
Central Government notification designates Panniyanikara Sree Durga Bhagavathy Temple, Panniyanikara, Calicut, as a place of public worship of renown throughout the State of Kerala for purposes of section 80G, invoking the power under sub section (2)(b) of that provision of the Income tax Act.
Notifies The Nasik Panchvati Panjrapole u/s 10(23C)(iv)
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Tax-exemption notification: Nasik Panchvati Panjrapole recognised under section 10(23C)(iv) of Income-tax Act for specified assessment years.
Central Government notification under clause (iv) of sub section (23C) of section 10 of the Income tax Act recognises The Nasik Panchvati Panjrapole as eligible for the tax exemption provision for the specified assessment years, recording the institution's formal designation for income tax purposes.
Notifies St. Mary's Nursing Home, Gomtipur, Ahmedabad u/s 10(23C)(iv)
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Charitable institution recognition under section 10(23C)(iv) notifies St. Mary's Nursing Home for specified assessment years.
The Central Government notifies St. Mary's Nursing Home, Gomtipur, Ahmedabad, as eligible for exemption under 10(23C)(iv) of the Income-tax Act for the assessment years 1977-78 to 1980-81, formally recognizing the institution's entitlement to the benefits of that provision for the stated period.
Notifies The Church of North India Council for Child Care u/s 10(23C)(iv)
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Tax exemption notification under section 10(23C)(iv) designates Church of North India Council for Child Care for specified assessment years.
The Central Government, exercising powers under the charitable-exemption provision of the Income-tax Act, notifies The Church of North India Council for Child Care for the purpose of that provision for the assessment years 1976-77 to 1980-81, recording the administrative authority and reference number for the notification.
Notifies Guru Gobind Singh Foundation, Chandigarh u/s 10(23C)(v)
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Tax exemption recognition under section 10(23C)(v) notified for Guru Gobind Singh Foundation for two assessment years.
Central Government notifies Guru Gobind Singh Foundation, Chandigarh under section 10(23C)(v) of the Income-tax Act, 1961, designating the institution for the purposes of that provision for the assessment years 1979-80 and 1980-81.
Approved Institution The Sangeet Research Academy, Calcutta u/s 35(1)(ii)
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Research institution approval requires separate research accounts and annual returns to authorities, with time-limited recognition.
Approval under clause (ii) of sub-section (1) of section 35 classifies The Sangeet Research Academy, Calcutta as an 'Association' for research in other natural or applied sciences, subject to maintaining a separate account for research receipts, spending those sums on the specified scientific research projects, furnishing an annual return 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; the approval is time-limited to a two-year period.
Notifies The Salem Diocese Society u/s 10(23C)(v)
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Tax exemption recognition under section provision confirmed for Salem Diocese Society for specified assessment years.
Central Government notification designates The Salem Diocese Society as entitled to the tax exemption status under the provision concerning recognition of educational and charitable institutions, identifying the Society for specified assessment years and establishing its recognition for income tax assessment purposes.
Notifies Shri Kaniyur Mutt, Udupi u/s 10(23C)(v)
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Tax exemption notification under section 10(23C)(v) designates a religious institution for specified assessment years, formalizing tax status.
The Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Shri Kaniyur Mutt as eligible for the purposes of that provision for the assessment years 1962 63 to 1980 81, formally designating the institution within the class contemplated by the provision for the stated years.
Notifies Ammachivedu Moorthi Temple, Quilon, Kerala State u/s 80G
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Deduction under section 80G: Ammachivedu Moorthi Temple notified as recognised public place of worship enabling qualifying donations.
The Central Government notifies Ammachivedu Moorthi Temple, Quilon, Kerala, as a place of public worship of renown throughout the State for the purposes of section 80G of the Income-tax Act, thereby confirming its eligibility for the tax treatment accorded to recognised public places of worship and enabling donations to qualify under that provision.
Notifies Cancer Patients Aid Association, Bombay u/s 10(23C)(iv)
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Tax exemption recognition under section 10(23C) notified for Cancer Patients Aid Association for specified assessment years.
The central authority notifies Cancer Patients Aid Association, Bombay, as an institution eligible for exemption under the Income-tax Act provision for the assessment years 1978-79, 1979-80 and 1980-81, thereby recognizing the association for the statutory tax exemption for that temporal scope.
Notifies J. N. Tata Endowment, Bombay u/s 10(23C)(iv)
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Notification under section 10(23C)(iv): J. N. Tata Endowment recognised for tax purposes for specified assessment years.
Central Government, exercising the power conferred by clause (iv) of sub section (23C) of section 10 of the Income tax Act, formally notifies J. N. Tata Endowment, Bombay for the purposes of that provision, identifying the institution for specified assessment years by statutory notification.
Notifies Broach Social Service Society u/s 10(23C)(v)
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Exemption notification under section 10(23C): Broach Social Service Society recognized for the assessment year by central government.
The Central Government, invoking the authority of section 10(23C)(v) of the Income-tax Act, formally notifies Broach Social Service Society as qualifying for the provision for the relevant assessment year, thereby conferring the statutory tax-exempt recognition set out by that section.
Notifies Catholic Church, Unai u/s 10(23C)(v)
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Tax exemption for religious institution: Catholic Church Unai notified under section 10(23C)(v) for specified years.
Central Government notified Catholic Church, Unai under clause (v) of sub section (23C) of section 10 of the Income tax Act, recognising the Church for the purposes of that provision and conferring the tax exemption treatment specified therefor for the assessment years 1972 73 to 1980 81.
Notifies Cathelic Church, Vyara u/s 10(23C)(v)
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Notification under section 10(23C)(v): Catholic Church Vyara notified for tax-exempt recognition for specified assessment years.
Notification formally recognizes Cathelic Church, Vyara as falling within the scope of the provision permitting Central Government notification of charitable institutions for income-tax purposes, applying that recognition to the specified assessment years and identifying the institution and temporal span by government reference.
Notifies the following Gurudwaras u/s 10(23C)(v)
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Notification under section 10(23C)(v): Certain Gurudwaras designated as notified institutions for specified assessment years for tax purposes.
The Central Government, invoking clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies a specified list of Gurudwaras as institutions covered by that provision for the purpose of income-tax assessment for the assessment years 1972 73 to 1980 81, enumerating eleven named Sikh religious establishments and recording the notification reference.
Notifies Catholic Church, Dharampur u/s 10(23C)(v)
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Tax exemption under section 10(23C)(v) recognizes a charitable institution's status for specified assessment years, enabling exempt treatment.
The Central Government, exercising powers under section 10(23C)(v) of the Income-tax Act, notified Catholic Church, Dharampur, as recognized for the purposes of that provision for the assessment years 1977-78 to 1980-81, thereby conferring the statute's tax-exemption status on the institution for the specified period.
Exempts goods falling under Heading No. 100.01 of the First Schedule to the Customs Tariff Act, 1975
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Customs duty exemption limits excess ad valorem levy on specified tariffed goods under government authority.
The Central Government, under section 25(1) of the Customs Act, 1962, exempts goods under Heading No. 100.01 of the First Schedule to the Customs Tariff Act, 1975 from that portion of the customs duty specified in the First Schedule insofar as that duty exceeds a prescribed ad valorem threshold, thereby limiting the effective customs liability on those goods to the stated ceiling.
Approved Institution Indian Society of Agricultural Economics, Bombay u/s 35(1)(ii)
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Approval under section 35(1)(ii) confirms institutional recognition for tax-purpose eligibility during the stated effective period.
Approval under section 35(1)(ii) of the Income-tax Act recognizes the Indian Society of Agricultural Economics, Bombay as an approved institution by the Indian Council of Agricultural Research by notification S.O.2098 dated 18-6-1980, effective for two years from 1-4-1977 to 31-3-1980.
Approved Institution (Scientific Research Association) Sher-I-Kashmir National Medical Institute Trust, Srinagar, Kashmir u/s 35(1)(ii)
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Scientific Research Association approval granted subject to separate accounts, annual returns and audited statements by prescribed authority.
Sher-I-Kashmir National Medical Institute Trust was approved as a Scientific Research Association in medical research by the prescribed authority under the Income-tax law, subject to conditions: maintain separate accounts for research receipts; furnish annual returns of scientific research activities to the Council by 31 May in prescribed form; furnish an annual audited statement of accounts to the Council by 31 May and send a copy to the concerned Income-tax Commissioner. The notification is effective for a further three-year period from 8 March 1980 to 7 March 1983.

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