Notification under section 10(23C)(v): Student Christian Movement of India, Bangalore notified as tax exempt institution from assessment year 1976 77.
Notification under clause (v) of sub section (23C) of section 10 notifies Student Christian Movement of India, Bangalore as an institution for the purposes of that provision; S.O.3334 dated 21 7 1977 records the Central Government's exercise of power to apply the provision from the assessment year 1976 77.

Rate fixation under rule 6 Part A of the Fourth Schedule takes effect, superseding the prior notification.
The Central Government, exercising clause (b) of rule 6 of Part A of the Fourth Schedule to the Income-tax Act, 1961, supersedes notification No. S.O. 153(E) dated 25 March 1975 and fixes with immediate effect eight percent as the rate referred to in that clause.

Valuation of partner's profit-sharing right prescribed; income-based multistep method and proportionate application determine taxable value.
CBOT prescribes a three-step income-based method for valuing a partner's right to share profits without asset entitlement: compute average annual income using assessed income or books with required adjustments, add back partner salaries and interest while allowing reasonable remuneration and a capital-related deduction, exclude non-recurring and capital items; scale the averaged income by a firm-type multiplier; and apply the partner's profit share proportion to the scaled figure to determine the partner's interest value.

Tax exemption recognition for a charitable orphanage notified, effective from the 1977-78 assessment year.
The Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, notifies J.D.T. Islam Orphanage Committee, Kozhikode as eligible for the tax provision in question, effective from the assessment year 1977-78.

Notification under section 10(23C)(iv): India Sponsorship Committee, Bombay, notified under tax exemption provision effective from the specified assessment year.
The Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, notifies India Sponsorship Committee, Bombay, for the purposes of that section and records that the Committee's recognition under the exemption provision is effective from the assessment year 1976-77.

Approval under Section 35(1)(ii) withdrawn for a charitable association following prescribed authority recommendation.
Approval under Section 35(1)(ii) of the Income-tax Act, 1961, granted to Tamil Nadu Eye Relief Association, Madurai, by notification dated 11th December, 1972, is withdrawn with effect from 10th June, 1977, by notification S.O.3995 dated 15th July, 1977, on the recommendation of the prescribed authority.

Withdrawal of approval under section 35(1)(ii) revokes tax approval for B.J. Medical College following ICMR recommendation.
Approval previously granted to B. J. Medical College, Ahmedabad, under the Income-tax Act is withdrawn with effect from 1 April 1977 by official notification, on the recommendation of the prescribed authority, the Indian Council of Medical Research, New Delhi.

Approval under section 35(1)(iii) requires exempted funds to be used for social science research and reported annually.
The Punjab University, Chandigarh is designated an approved institution under clause (iii) of sub-section (1) of section 35, effective 1-4-1977, subject to conditions: funds collected under the exemption must be used exclusively for promotion of social science research; the University must maintain separate accounts for such funds; and it must submit an annual report to the prescribed authority detailing funds collected and their utilisation.

Tax exemption approval under Section 35 enables capitalisation of funds for university social science fellowships with reporting conditions.
Approval to D.P. Dhar Memorial Foundation under Section 35(1)(ii) conditions the exemption on capitalisation of collected funds for Readers level social science fellowships, committee based administration in consultation with the ICSSR (including an ICSSR representative), possible transfer of funds to universities with ICSSR approval, annual reporting to the ICSSR, and maintenance of separate accounts; the notification is effective for a limited period beginning 1 April 1977.

Approval under section 35(1)(ii) requires annual research and donation reporting for two-year recognition validity period.
All India Heart Foundation, New Delhi, is approved by the Indian Council of Medical Research for purposes of Section 35(1)(ii) of the Income-tax Act on conditions: the Foundation must submit annual reports on its research activities and on donations received and expended exclusively for scientific research, as required by the Council; the approval is effective for two years from the notification date.

Scientific research programme approval under tax law permits sponsored sugarcane research with funding and donation conditions.
Approval is granted for a sugarcane sub-station scientific research programme for income-tax recognition, sponsored by a state agricultural university and a private company at Vuyyuru on a permanent basis, with specified annual expenditures across pay, recurring and non-recurring contingencies, and a one-time donation from the private sponsor toward construction with no further grants.

Place of public worship designation enables temple donations to qualify for tax-deduction recognition under income-tax rules.
Central Government notification under sub section (2)(b) of Section 80G declares Arulmigu Azhagia Nambi Rayar Temple at Thirukkurungudi to be a place of public worship of renown throughout Tamil Nadu for the purposes of that section, thereby placing the temple within the statutory class recognised for treatment under the Income tax charitable giving framework.

Approval under section 35(1)(ii): institution recognised subject to annual research and donation reports and two-year validity.
Approval under section 35(1)(ii) is granted to Savitridevi Saboo Charitable Institutions Society, Calicut, conditioned on submission of annual reports on research activities and annual accounts of donations received and spent exclusively for research to the prescribed authority; the notification is effective for two years from its date.

Income-tax exemption recognition: trust notified under section 10(23C)(v), confirming tax-exempt status from the stated assessment year.
Central Government notification recognizes Shree Vaikunth Nath Devasthan Trust, Calcutta, as eligible under section 10(23C)(v) of the Income-tax Act, 1961 for tax-exemption purposes and specifies that the recognition applies from the stated assessment year.

Determination of origin requires consignment proof and meeting specified production thresholds for preferential tariff eligibility.
Determination of origin requires that goods be consigned from a declared preferential area and, for manufactured articles, that they be wholly manufactured there or, if partially manufactured, that the final manufacturing process occurred there and that the expenditure on material produced and labour performed in that country meet the prescribed portion of the factory or works cost. Material and labour from other preferential areas may be reckoned as local when goods are consigned from such an area. Imports by post require a country-of-origin declaration on arrival for preferential claims.

Notification under section 10(23C)(v): Trust recognised for purposes of the provision from the stated assessment year.
Notification under section 10(23C)(v) records that the Central Government has formally recognised Shree Jairambhai Dayabhai Chauhan (Bytco) Charitable Trust for the purposes of that provision of the Income-tax Act, 1961, and specifies that the recognition operates from the stated assessment year.

Tax exemption recognition under section 10(23C)(iv) grants notified status to National Sponsorship Council from the stated assessment year.
Notification confers tax-exempt status on National Sponsorship Council, Bombay under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, the Central Government formally notifies the body for the purposes of that provision with effect from the stated assessment year, establishing it as a notified institution eligible for the statutory concessional tax treatment.

Notification under section 10(23C)(iv) confirms tax-exemption recognition for The Annie Besant Trust, Madras from the specified assessment year.
The Central Government, exercising its power under section 10(23C)(iv) of the Income-tax Act, notifies The Annie Besant Trust, Madras for the purposes of that provision with effect from the specified assessment year, thereby effectuating administrative recognition of the trust under the statutory scheme governing tax treatment of eligible charitable or educational institutions.

Tax exemption notification recognising a charitable society under income-tax provisions, conferring exemption from the stated assessment year.
Central Government notification under section 10(23C)(iv) of the Income-tax Act, 1961, formally notifies The Theosophical Society, Adyar, as recognised for the purposes of that provision, effective from the assessment year 1977-78, by S.O.3455 dated 30-6-1977.

Notification under section 10(23C)(iv): The Indian Section, The Theosophical Society notified for tax provision applicability.
Notification under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961 notifies The Indian Section, The Theosophical Society, Varanasi for the purpose of that provision with effect from the assessment year 1976-77, published as S.O.3454 dated 30 6 1977 with file reference No. 1844/F. No. 197/32/77 IT(AI).