Tax exemption recognition for Special Fund for Reconstruction and Rehabilitation of Ex-servicemen under section 10(23C)(iv), effective from 1967-68.
Notification recognizes the Special Fund for Reconstruction and Rehabilitation of Ex-servicemen as qualifying for income-tax exemption under the relevant provision, with effect from assessment year 1967-68, thereby treating the fund as meeting the legal criteria for that exemption category for the stated assessment period.

Interest-tax exemption for state cooperative banks on qualifying interest receipts contingent on rebate qualification under scheme.
The Central Government, exercising power under section 28 of the Interest-tax Act, exempts State co-operative banks (as defined in the Reserve Bank of India Act) from interest-tax on income from interest on borrowings of central co-operative banks that qualify for rebate under the scheme, making the exemption contingent on rebate qualification and limited to the period and categories specified in the notification.

Notification under statutory provision empowers Commissioners to decide applications challenging Income-tax Officer orders with prior inspecting approval.
Central Government notifies every Commissioner to hear and pass orders on applications against orders made by an Income-tax Officer with the prior approval of the Inspecting Assistant Commissioner, in respect of any person within the Commissioner's jurisdiction.

Research expenditure exemption approved for institution, extending recognized approval and tax benefit for a further year.
The prescribed authority approved continued recognition of Dhir Krishi Mangal Society, Baroda for purposes of the research-expenditure exemption under clause (ii) of subsection (1) of section 35, extending the institution's approval and thereby permitting continued tax-relief treatment for eligible research expenditures for the specified further period commencing on the stated effective date.

Designation under section 80G: Sri Mukteswara and Kaleswareswamy Temple notified as place of public worship for tax purposes.
Central Government, exercising the power conferred by sub section (2)(b) of section 80G of the Income tax Act, 1961, notifies Sri Mukteswara and Kaleswareswamy Temple at Kaleswaram as a place of public worship of renown throughout the State of Andhra Pradesh for the purposes of the said provision.

Notification under Section 10(23C)(iv) grants notified status to Srimath Hrishikesha Teertha Swamier Trust effective from April 1976.
Central Government notifies the Srimath Hrishikesha Teertha Swamier Trust, Palimar Muth, Udipi, S. Kanara (Karnataka), under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, by Notification No. S.O.2145 dated 17 4 1976, effective from 1 April 1976, for the purposes of the said section.

Research funding exemption approved with conditions requiring separate accounts, exclusive social science use, and annual reporting.
Approval is granted to Gujarat Vidyapeeth, Ahmedabad, for the exemption under section 35(1)(iii) subject to conditions: maintain separate accounts for funds received under the exemption; utilise those funds exclusively for promotion of social science research; and submit an annual report to the Indian Council of Social Science Research showing funds collected under the exemption and how they were utilised.

Exemption under section 35: approval subject to separate accounts, exclusive research use and annual reporting obligations.
Exemption under section 35(1)(ii) is granted to the Gujarat Institute of Area Planning, Ahmedabad, subject to three conditions: maintaining separate accounts for funds collected under the exemption; utilising such funds exclusively for promotion of research in the social sciences; and submitting an annual report to the prescribed authority showing funds collected and how they were utilised.

Appointment of customs officers: specified commissioners designated to exercise powers for Nathayyapalem under Customs Act.
Appointment of customs officers for Nathayyapalem Village is made under the Central Government's statutory power conferred by section 4(1) of the Customs Act, 1962, naming the Commissioner of Customs, Madras, as the Principal Commissioner or Commissioner for Nathayyapalem, and designating the Joint Commissioner, Visakhapatnam, and the Assistant or Deputy Commissioner, Visakhapatnam, to exercise the corresponding customs functions for the village; the notification also notes subsequent changes in officer designations effected by later legislative and administrative instruments.

Guarantee by shipping agents permitted to secure foreign principals' obligations under tax, customs and port laws.
Permission under section 26(6) of the Foreign Exchange Regulation Act authorizes shipping agents to give a guarantee for any debt, obligation or liability of their foreign shipping principals, subject to Reserve Bank of India instructions, enabling agents to secure principals' obligations in favour of officers or authorities constituted under tax, customs, port trust and other Central or State Acts.

Tax notification under section 10(23C)(v): Guruvayur Devaswom notified for tax purposes, effective from specified assessment year.
Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, by Notification No. S.O.2881 dated 1 4 1976, notifies Guruvayur Devaswom for the purposes of that provision, with the notified status effective from the assessment year 1973 74.

Deeming of PAN allotment made effective for all prior issuances under section 139A, validating earlier allocations.
The Central Board of Direct Taxes specifies the 1st day of April, 1976 as the date from which all permanent account numbers allotted to assessees before that date shall be deemed to have been allotted to them under section 139A, giving retrospective legal effect to prior PAN allocations by notification under subsection (4) of that section.

Notification under section 10(23C)(v) recognizing Ramakrishna Mission (Howrah) for tax-exempt status from assessment year 1973-74.
The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, issued Notification No. S.O.2143 dated 1-4-1976 to notify Ramakrishna Mission (Howrah District) for the purposes of that provision with effect from assessment year 1973-74.

Notification under 10(23C)(v): Ramakrishna Math recognised for tax-exempt status from the specified assessment year.
Central Government, exercising powers under 10(23C)(v) of the Income-tax Act, notifies Ramakrishna Math (Howrah Dt.) as qualifying for the statute's tax exemption purpose, with effect from the assessment year beginning 1975-76.

Section 10(23C)(v) notification recognizes Sri Sringeri Mutt for tax purposes from the specified assessment year.
The Central Government notifies Shri Jagadguru Mahasamthanam Sharada Peetam, Sri Sringeri Mutt, under the Income tax Act charitable notification clause, by Notification No. S.O.1922 dated 1 4 1976, designating the institution for tax exemption purposes for the specified assessment year.

Notification under section 10(23C)(v): institutional tax designation applied to a named mutt from the stated assessment year.
Notification under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, designates Sri Sankaracharya Swamigal Mutt Samsthanam, Kumbakonam as covered by that provision, with applicability from assessment year 1972 73.

Tax exemption notification: Missionaries of Charity recognised under income tax exemption provision, effective from the stated assessment year.
The Central Government, exercising authority under the Income tax Act, notifies recognition under 10(23C)(iv) of Missionaries of Charity, Calcutta, declaring the organisation eligible for the statutory charitable exemption and specifying commencement from the relevant assessment year.

Place of public worship designation confirms temple's qualification for tax-related donation benefits under the Income-tax framework.
The Central Government notifies Arulmigu Lakshminarasimhaswamy Devasthanam, Solinghur, North Arcot District, to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the Income-tax Act, thereby classifying the temple within the statutory category relevant to tax treatment of donations.

Place of public worship designation enables 80G tax-deduction eligibility for Shree Samed Shikharjee Tirath Parasnath in Bihar.
The Central Government notifies Shree Samed Shikharjee Tirath Parasnath as a place of public worship of renown throughout the State of Bihar for purposes of section 80G of the Income-tax Act, thereby identifying it for the statutory tax-deduction treatment applicable to notified places of worship.

Place of public worship designation under Section 80G recognizes a temple as of renown for tax-deduction purposes.
The Central Government, under sub-section (2)(b) of Section 80G of the Income-tax Act, notifies the Kanjirappalli Sri Ganapathiar Koil and Sastha Koil, Kanjirappalli, Kottayam District, Kerala, as places of public worship of renown throughout the State of Kerala for the purposes of the section.