Tax exemption notification: central government recognises entity under section 10(23C)(v), operative from prior assessment year.
Central Government notification recognises the Commission on Ecumenical Mission and Relations of the United Presbyterian Church in the U.S.A., Kolhapur, for the purposes of the Income-tax Act charitable exemption provision specified by clause (v) of sub-section (23C) of section 10, operative from the assessment year 1971-72.

Specified debentures under workers participation scheme eligible for notification benefits subject to transfer, interest and recipient limits.
Central Government specifies debentures of the listed Tamil Nadu Transport and Engineering Corporations as part of the Workers Participation Scheme, subject to conditions: no government guarantee for principal or interest; issuance only to individuals (including joint holders); non-transferability except to such individuals; interest capped at twelve percent per annum; and per-employee aggregate interest income per year not exceeding five hundred rupees. The notification excludes cases where debenture income plus salary exceeds the minimum taxable limit.

Approval as research institution under income tax provisions; subject to separate research accounts and annual reporting obligations.
National Council of Educational Research and Training is approved as an approved institution for scientific research in natural or applied sciences excluding agriculture, animal husbandry, fisheries and medicines, subject to maintaining a separate account for sums received for eligible research and furnishing an annual return of its scientific research activities to the prescribed authority in the prescribed form by the stated annual deadline; the approval operates for the period set by the notification.

Approval under Section 35(1)(ii): recognition of a research institution for tax deduction eligibility during the notified period.
Approval is granted to K. M. Scientific Research Centre, Masodha, P. O. Modinagar, Distt. Faizabad by the prescribed authority for the purposes of Section 35(1)(ii) of the Income-tax Act, 1961, recognising the institution for the statutory tax treatment applicable to approved research organisations, with the approval operative for a notified period from mid-January 1979 to mid-January 1980.

Approval as scientific research association under section 35(1)(ii) subject to separate research accounts and annual returns.
Kanora Seva Kendra, Calcutta is approved as a scientific research association under section 35(1)(ii) of the Income-tax Act on condition that it maintain a separate account for sums received for medical research and furnish annual returns of its scientific research activities to the certifying Council by 31st May each year in the prescribed form.

Research expenditure approval under section 35(2A) for a microbial degradation project sponsored by Indian Petrochemicals Ltd.
Approval under Section 35(2A) of the Income tax Act is recorded for the project "Microbial Degradation of Petro chemical Sludges by Pseudomonas aeruginosa," sponsored by Indian Petrochemicals Ltd., to be undertaken by Maharaja Sayajirao University, Baroda, with specified commencement and completion months and an estimated outlay; the University's prior approval as an eligible institution under the Income tax Act is also noted.

Tax exemption notification under section 10(23C)(v) confirms charitable trust's notified eligibility from the stated assessment year.
The Central Government issued a notification under section 10(23C)(v) recognizing M/s. Brij Lal Kapoor & Sons Charitable Trust, Amritsar as a notified entity for the provision, and specifying the commencement assessment year for that recognition.

Notification extension: validity of an income-tax notification for a specified institution extended until 31 March 1980.
Department of Revenue amends Notification No.296 (F.No.203/15/1972-ITA.II) for Dharam Singh Industrial Research Foundation Pvt. Ltd., substituting the institution's operative provision to state that the notification will remain in force up to 31st March, 1980, recorded under File Number 203/175/78-ITA II and notified as No.1379 dated 28-02-1979.

Tax exemption notification under section 10(23C)(v): Arpana Trust Karnal notified for income tax purposes from assessment year 1975 76.
Notification under 10(23C)(v) designates Arpana Trust, Karnal as a notified charitable institution under the Income tax Act, the Central Government exercising clause (v) of sub section (23C) of section 10, and fixes the effective commencement of that notified status from the assessment year 1975 76.

Tax exemption notification under section 10(23C)(v) recognising a Devasthanam's eligibility for statutory tax treatment.
The Central Government, exercising the power conferred by clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Sri Manakula Vinayagar Devasthanam, Pondicherry, as an institution covered by that clause and thereby recognises its eligibility for the statutory tax exemption treatment from the assessment year specified in the notification.

Place of public worship recognition under section 80G enables tax-deduction eligibility following a central government notification.
Notification declares Amenian Cheuch, Calcutta, as a place of public worship of renown throughout the State of West Bengal for tax-deduction eligibility under the Income-tax Act, issued by the Central Government under its statutory power to qualify the institution for the applicable deduction.

Approved institution status requires exemption funds be used exclusively for social science research and reported annually to the authority.
Approval under section 35(1)(iii) grants the institute tax-exempt status for funds collected under the exemption, conditional on exclusive use for promotion of social science research, maintenance of separate accounts for exempt funds, and submission of an annual report to the prescribed authority detailing collections and utilisation. The notification names the institute and fixes the date from which these obligations apply.

Notification under section 10(23C)(v) recognizes two temples for tax-exempt status under the Income-tax Act from the relevant assessment year.
The Central Government notifies Arulmigu Naganathaswami Temple, Nainarkoil and Mangalanathaswami Temple, Thiru Uthirakosamangai as qualifying for the statutory exemption under the Income-tax Act's charitable/religious provision, recognizing them for the purposes of that provision with effect from the relevant assessment year.

Scientific research approval under section 35(2A) permits tax recognition for a sponsored industrial research programme within a specified project period.
Approval is granted for a specified scientific research programme for the purposes of section 35(2A) of the Income-tax Act, 1961, enabling tax treatment under the provision. The approved sponsored project-Studies on process for the manufacture of epichlorohyrin/glycerine & process design Phase I-is to be carried out at the Regional Research Laboratory, Hyderabad, sponsored by M/s. Meta Zinc Pvt. Ltd., with a defined project period and an estimated outlay recorded to satisfy rule 6(iv) of the Income-tax Rules, 1962.

Tax exemption notification under section 10(23C)(v) recognises Dainik Prarthana Sabha as exempt from the specified provision.
Notification under section 10(23C)(v) of the Income-tax Act recognizes Dainik Prarthana Sabha (Regd.), Batalar, as an entity covered by the tax exemption provision and takes effect from the assessment year 1975-76.

Research institution approval under section 35(1)(ii) requires annual financial and activity returns and is time-limited.
Gujar Mal Modi Hospital & Research Centre for Medical Sciences, New Delhi is approved as a scientific research association for medical research under the Income-tax Act provision; the approval is conditional on furnishing annual returns of sums received for scientific research and annual returns of scientific research activities in the prescribed form and manner to the Council, and the approval is effective only for a specified limited period.

Approval under section 35(1)(iii): institutional tax exemption conditioned on annual reporting of funds and their utilisation.
Approval of V. Shantaram Motion Picture Scientific Research & Cultural Foundation under section 35(1)(iii) is subject to the condition that the Foundation annually report to the Indian Council of Social Science Research on funds collected under the exemption and how those funds were utilised; the notification names the institution and fixes the approval period from 1-4-1979 to 31-3-1981.

Exemption notification under section 10(23C)(v): Missionary Evangelism Society recognised for income tax purposes from assessment year 1972 73.
The Central Government exercised powers under 10(23C)(v) to notify Missionary Evangelism Society, Kholapur as eligible for the tax treatment of that provision, with recognition stated to apply from the assessment year 1972-73; the notification cites the Income tax Act, 1961 and includes the official notification number and date.

Tax exemption under section 10(23C)(v) notified for Catholic Church, Koth, establishing tax-exempt status from the specified assessment year.
The Central Government, exercising the powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Catholic Church, Koth as an institution entitled to tax-exempt status for the purposes of that provision, with the notification applying from the assessment year(s) 1979-79.

Tax recognition under section 80G: temple designated a place of public worship of renown enabling donor deductions.
Central Government notifies Sri Marundeeswarar Temple, Thiruvanmiyur, Madras as a place of public worship of renown throughout Tamil Nadu for the purposes of section 80G, thereby recognising the temple for donor tax-deduction treatment under the income-tax framework.