Tax deduction eligibility recognised for donations to Sri Ramanasramam as a certified place of public worship enabling donor benefits.
The Central Government notifies Sri Ramanasramam, Tiruvannamalai, Tamil Nadu, as a place of public worship of renown throughout the State for purposes of the Income-tax Act donation deduction provisions, thereby enabling donors to claim tax-deduction benefits for qualifying contributions under the statutory scheme.

Tax exemption recognition for a charitable trust: government notification grants statutory tax treatment from the stated assessment year.
The Central Government notified The J.R.D. Tata Trust, Bombay, as an exempt charitable institution under the Income-tax Act, exercising statutory power to confer recognition and making that recognition effective from the stated assessment year for purposes of entitlement to the statutory tax exemption.

Approval under section 35(1)(ii) confirms Hexamer Foundation's recognised research status by notification for the specified period.
The Indian Council of Agricultural Research approved Hexamer Agricultural Research & Development Foundation Pvt. Ltd., Bombay as an approved institution for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 by Notification No. S.O.1209 dated 31-1-1979, with effect for a period of one year from 26-12-1979 to 25-12-1979.

Approval under section 35(1)(iii): conditional tax-exempt funding for social science research with mandatory reporting obligations.
Approval of The Giri Institute of Development Studies, Lucknow, under section 35(1)(iii) is subject to conditions requiring separate accounts for exempt funds, exclusive utilisation of those funds for promotion of social science research, and submission of an annual report to the prescribed authority detailing funds collected and their utilisation; the approval is granted for a specified limited period.

Tax exemption notification recognises an educational institution as eligible for exemption under the income tax provisions.
Notifies Thanthra Vidya Peedham under clause (v) of sub section (23C) of section 10 of the Income tax Act, recognising the entity for the purposes of that provision and declaring the recognition effective from the assessment year 1973-74.

Scientific research approval under section 35(2A) requires separate project accounts and annual returns to secure tax recognition.
Approval under section 35(2A) is granted for the research programme "Study of re use of coils in Haemodialysis" to S.M.S. Medical College & Hospital, Jaipur, for a defined five year period with an estimated budget; approval is conditional on maintaining a separate project account and on furnishing annual project returns to the Council by 31 May in the prescribed form.

Approved Institution status under section 35(1)(ii) enables prescribed research-related tax benefits for a specified approval period.
Kishore Bharati, Bankheri, District Hoshangabad (Madhya Pradesh) is notified as an Approved Institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, pursuant to recognition by the prescribed authority; the notification (S.O.1207) makes that approval effective for a three-year period from 1-10-1979 to 30-9-1981.

Research programme approval under section 35(2A) confirms sponsor, approved institute, formal duration and estimated expenditure.
Approval is granted for a scientific research programme titled Research Project on Socio Economic Survey of Nabha and Semana Tehsils, District Patiala, sponsored by a private company and to be carried out at the National Dairy Research Institute, Karnal; the notification records the sponsoring entity, the host institute, the approved period of the programme, and the estimated expenditure. The host institute is separately noted as having institutional approval under the statutory scheme for approved research institutions.

Approval under Section 35(1)(ii) requires separate research accounting and annual returns to the prescribed authority by deadline.
Approval under Section 35(1)(ii) grants the Central Building Research Institute, Roorkee recognition as an approved institution in the "Association" category for other natural or applied sciences, subject to maintaining a separate account for research receipts (excluding agricultural/animal husbandry/fisheries and medicines) and furnishing an annual return of scientific research activities to the prescribed authority in specified forms by the prescribed annual deadline.

Approved institution status under tax law grants the foundation recognition and time-limited eligibility for research deduction treatment.
Notification records formal approval of Premhari Research & Development Foundation, Bombay by the prescribed authority under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, as notified following action by the Indian Council of Agricultural Research. The approval is time-limited, effective from 1st July, 1979 for a period of two years and nine months, and serves to identify the institution and the administrative reference for tax-related recognition.

Approval as Scientific Research Association under section 35(1)(ii): recognition subject to separate research accounts and annual returns.
Approval is granted to The National Kidney Foundation (India), Bombay as a scientific research association in medical research subject to maintaining a separate account for sums received for scientific research and furnishing annual returns of its scientific research activities to the Council for each financial year by 31st May in the prescribed form; the notification specifies a defined two-year effective period.

Approval under section 35(1)(ii) requires separate research accounts and annual returns filed by April 30 for compliance.
Approval under section 35(1)(ii) notified Sri Ganesh Research Institute, Delhi, as an approved association for research in other natural or applied sciences, subject to conditions that it maintain separate accounts for research receipts (excluding agricultural/animal husbandry/fisheries and medicines) and furnish an annual return of scientific research activities to the prescribed authority by 30th April each year; approval effective three years from 10-3-1979 to 9-3-1981.

Tax exemption notification: institution recognised for income tax exemption under clause (v), effective from the stated assessment year.
Central Government notification under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, recognises Sri Madujjaini Saddharma Simhasana Sri Taralabalu Jagadguru Bruhanmath, Sri Palkurike Sirigere Vastavya as eligible for the tax exemption benefit specified in that provision, operative for the assessment year beginning 1973-74.

Public worship designation under tax law: temple recognised as renowned, enabling donor deductions under charitable contribution rules.
Notification designates Sri Naganathaswamy Temple, Thirunageswaram, Kumbakonam Taluk, Tanjore District, as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the Income-tax Act, recognising the temple's status for tax treatment of donations and contributions under the statute's charitable donation provisions.

Section 80G notification: temple designated a place of public worship of renown, enabling the section's application.
Central Government notifies Sri Pandurangaswamy Temple, Triplicane, Madras 5, as a place of public worship of renown throughout the State of Tamil Nadu under sub section (2)(b) of section 80G of the Income tax Act, 1961, by Notification No. S.O.2486 dated 15 1 1979.

Tax exemption recognition under section 10(23C)(iv) confirms Cathedral Relief Service's notified status for earlier assessment years.
The Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10, notifies Cathedral Relief Service, Calcutta as a qualifying institution for the purposes of 10(23C)(iv), thereby conferring notified status and establishing its eligibility for the statutory tax treatment from the stated assessment year.

Notification under section 10(23C)(v) confirms tax-exempt recognition for Gita Bhawan Trust from the 1979 assessment year.
Central Government notification recognises Gita Bhawan Trust, Indore under section 10(23C)(v) of the Income-tax Act, 1961 and specifies that such recognition operates from the assessment year 1979-80, exercising the power under clause (v) of sub-section (23C) of section 10.

Tax exemption notification: Volkart Foundation recognised under section 10(23C)(iv) with retrospective effect.
The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, notifies Volkart Foundation, Bombay, as eligible under that provision for tax-exempt status with effect from the assessment year 1977-78 by Notification No. S.O.2010.

Tax exemption under section 10(23C)(iv) notified for Jawaharlal Nehru Memorial Fund effective from an assessment year.
The Central Government notifies the Jawaharlal Nehru Memorial Fund as entitled to tax exemption under section 10(23C)(iv) of the Income-tax Act, invoking powers under clause (iv) of sub-section (23C) of section 10 and declaring the Fund notified for the purpose of that section from the relevant assessment year.

Notification under section 10(23C)(iv) recognizes charitable status of Little Sisters of the Poor from the stated assessment year.
Central Government notification under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act designates Little Sisters of the Poor, Calcutta for the purposes of that provision with effect from the assessment year 1979-79.