Exemption under section 10(23C)(v) confirms charitable status for a religious trust and applies from assessment year 1976 77.
Notification designates Shri Krishna Janmasthan Seva Sangh, Mathura as entitled to tax exemption as a charitable/religious institution under the statutory exemption provision, with the recognition applying from the assessment year 1976-77.

Scientific research approval under section 35(2A) enables tax recognition for IIT Bombay's diesel engine project using gobar gas.
Approval under section 35(2A) of the Income-tax Act, 1961, is notified for the project "Testing of INDECPHIW Diesel Engines Using Gobar Gas as Fuel," sponsored by Indian National Diesel Engine Co. Ltd., carried out at Indian Institute of Technology, Bombay, running from 1 June 1977 to 31 July 1978 with an estimated cost, and noting IIT Bombay's approval under section 35(1)(ii) of the Income-tax Act.

Place of public worship designation under section 80G confirms temple's status for tax purposes across Tamil Nadu.
The Central Government notifies Arulmigu Sri Kamakshi Amman and Vaikundaperumal Temple, Mangadu, Sriperumbudur Taluk, Chingleput District, as a place of public worship of renown throughout the State of Tamil Nadu under section 80G of the Income tax Act, 1961, thereby designating the temple for the purposes of that section.

Research approval under section 35(1)(ii) requires separate accounts and annual returns for tax recognition of scientific research.
Approval under section 35(1)(ii) recognises University of North Bengal as an institution for scientific research in natural or applied sciences (excluding Agriculture, Animal Husbandry, Fisheries, Medicines, Social Sciences and Statistics), effective from 1 April 1977. The approval requires the university to maintain a separate account for research receipts and to furnish an annual return of its scientific research activities to the prescribed authority by 30 April each year.

Scientific research approval under section 35(2A) confirms project sponsorship and institutional recognition for tax purposes.
Approval is granted under section 35(2A) of the Income-tax Act for the project "Development of Ferrofluids and their applications," sponsored by M/s. Jyoti Ltd., carried out at The Maharaja Sayajirao University of Baroda, with specified commencement and completion months and an estimated cost; the University is noted as an approved institution under the Act for the purposes of the statutory approval framework.

Notification under section 10(23C)(iv) designates Centre for the Study of Developing Societies as covered from assessment year 1976 77.
Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies the Centre for the Study of Developing Societies, Delhi, as an organisation covered by that provision, effective from the assessment year 1976-77.

Tax-exemption under section 10(23C)(iv) notifies M.P. State Prevention & Control of Water Pollution Board as eligible.
Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies M.P. State Prevention & Control of Water Pollution Board, Bhopal, as covered by that provision, effective from the assessment year 1976 77 (Notification No. S.O.3452 dated 25 6 1977).

Tax exemption under section 10(23C)(iv) notifies Kerala Toddy Workers' Welfare Fund Board as recognised from assessment year 1970-71
Central Government notification under section 10(23C)(iv) of the Income-tax Act recognises Kerala Toddy Workers' Welfare Fund Board, Trivandrum as eligible for the exemption and specifies that the recognition operates from the assessment year 1970-71.

Tax exemption notification: Church of North India recognised under income tax provision for specified past assessment years.
The Central Government exercises its statutory power to notify Church of North India, New Delhi, as recognised for the purposes of the income-tax exemption provision applicable to charitable and religious organisations, specifying the assessment years to which that recognition applies and thereby recording the temporal scope of the administrative notification.

Tax exemption notification: Consumer Guidance Society of India recognised under section 10(23C)(iv) for assessment year eligibility.
The Central Government notifies Consumer Guidance Society of India, Bombay as recognised under clause (iv) of sub section (23C) of section 10 of the Income tax Act, making the Society eligible for the tax treatment contemplated by that clause from the assessment year 1970-71, pursuant to Notification No. S.O.3451 dated 13 6 1977.

Tax exemption notification under section 10(23C)(iv) recognizes Sri Samsthanam Choultry's charitable status from assessment year 1975-76.
The Central Government notifies applicability of section 10(23C)(iv) to Sri Samsthanam Choultry, Pithapuram, recognizing the institution for the purposes of that provision with effect from the assessment year 1975-76.

Approved institution recognition under section 35(1)(ii) requires separate accounting and annual filing for research activities.
Recognition is granted to Deccan Sugar Institute, Pune, as an approved institution subject to maintaining a separate account for sums received/spent on scientific research in other natural and applied sciences and furnishing annual returns of scientific research activities to the prescribed authority by 30th April each year in prescribed forms; the approval is effective for three years from 1st April, 1977.

Notification under section 10(23C)(iv): tax recognition for World Wildlife Fund India commencing specified assessment year.
Central Government notifies World Wildlife Fund India, Bombay under section 10(23C)(iv) of the Income-tax Act, 1961, recognising the organisation for the purposes of that provision and bringing it within the income-tax exemption framework, effective from the assessment year 1969-70.

Section 80G amendment updates charitable notification name, replacing 'Trust' with 'Temple' in specified notification record.
Amendment substitutes the designation "Shri Sakthi Vinayaga Temple Trust, Kalinga Colony" with "Shri Sakthi Vinayaga Temple, Kalinga Colony" in Notification No. 1682 dated 25-3-77, effected by Notification No. 3010 dated June 6, 1977, under the powers conferred by subsection (2)(b) of section 80G of the Income-tax law.

Tax exemption under section 10(23C)(iv) confirms notified status of an educational trust for specified assessment years.
Notification records that Birla Education Trust, Pilani is notified under section 10(23C)(iv) of the Income-tax Act, 1961 for the purposes of that provision and that the notified status applies from the assessment year(s) 1973-74.

Annuity deposit interest fixed for 1977-78 under section 280D, notifying the applicable annual rate for that year.
The Central Government, in pursuance of Section 280D of the Income-tax Act, 1961, by notification G.S.R.707 dated 21-5-1977, notifies that annuity deposits made or recovered during the year 1977-78 shall bear interest at the rate of 4-1/4 per cent per annum, thereby fixing the applicable annual interest rate for that year.

Public worship recognition: Shri Gajanan Maharaj Santhan designated as a place of public worship enabling tax-related charitable status.
Notification designates Shri Gajanan Maharaj Santhan, Shegaon, as a place of public worship for the purposes of section 80G of the Income-tax Act, 1961, stating that the Santhan is of renown throughout the State of Maharashtra and is notified under the statutory power conferred on the Central Government.

Approval of research institution status under section 35(1)(iii) confirms eligibility for tax-related treatment from the notified year.
Approval of Xavier Labour Relations Institute, Jamshedpur as an approved research institution under clause (iii) of sub-section (1) of the Income-tax Act, 1961 is notified, the recognition having been granted by the prescribed authority and made effective from the start of the notified financial year, thereby designating the institute within the statutory framework governing tax treatment of research-related expenditure.

Research funding exemption requires exclusive use for social science research, separate accounts and annual reporting to the prescribed authority.
Approval permits Saugar University to collect funds under the research-funding exemption for exclusive use in promoting social science research, subject to maintaining separate accounts for such funds and submitting an annual report to the prescribed authority detailing amounts collected and their utilisation.

Approval under section 35(1)(ii): National Dairy Development Board recognised as an approved institution, effective from April 1976.
The National Dairy Development Board, Anand, is notified as an approved institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, following approval by the Indian Council of Agricultural Research; Notification No. S.O.2233 dated 30-4-1977 records the approval with effect from 1 April 1976.