Approval under section 35D: Dalal Consultants & Engineers Pvt Ltd recognised for clause (a) tax deduction eligibility.
Approval under clause (a) of sub-section (2) of section 35D is conferred on Dalal Consultants & Engineers Private Ltd., Bombay, establishing its eligibility for recognition under that provision of the Income-tax Act; the notification records that the approval is effective from 15th September, 1975 and serves to notify taxpayers and assessing authorities of the institution's recognised status.

Research institution tax exemption approved for Savita Research Centre, conferring eligibility for research and development tax deductions.
The Secretary, Department of Science & Technology, as the prescribed authority, approved Savita Research Centre, Bombay for the purpose of the provision granting research expenditure exemption, thereby enabling the institution's eligible research expenditure to qualify for the statutory deduction regime; the notification identifies the institution and specifies the operative period for which the approval and exemption apply.

Approval under section 35D recognizes a firm to render financial, material and general management consultancy services.
A. F. Ferguson & Co., Chartered Accountants, Bombay is designated as an approved institution under clause (a) of sub section (2) of section 35D of the Income tax Act for rendering management consultancy services in financial, material and general management, by statutory notification recording the date from which the approval is effective.

Approval under section 35D: institution recognised for tax-deduction eligibility, notification confirms effective approval.
Servonics Consultants & Engineers Private Ltd., Calcutta is notified as an approved institution under the Income-tax Act for purposes of deduction-related eligibility, with the approval taking effect from the stated effective date; the notification records the institutional name, statutory basis for approval, and commencement of the approval.

Approval under Section 35D: institution recognised under clause (a) for tax benefit eligibility, formally notified.
A. P. V. Engineering Company Ltd., Calcutta has been approved by the Central Board of Direct Taxes for the purposes of clause (a) of sub section (2) of section 35D of the Income tax Act, 1961 by notification S.O.1631 dated 25 3 1976, with the approval taking effect from 26th September, 1975.

Exemption under section 230A: sub section (1) does not apply to government companies and statutory corporations.
The Central Board of Direct Taxes, exercising powers under sub-section (3) of section 230A of the Income-tax Act, notifies that sub-section (1) of section 230A shall not apply to government companies as defined in company law and to corporations established by or under a Central, State or Provincial Act, thereby excluding those entities from the application of that subsection.

Approval under section 35D: Hindustan Machine Tools Limited recognised for deduction-related eligibility under clause (a).
Approval under section 35D is granted to Hindustan Machine Tools Limited, Bangalore, for the purposes of clause (a) of sub section (2) of the Income tax Act, 1961; the approval is effective from 27th November, 1975.

Deduction eligibility confirmed for donors to a temple notified as a place of public worship, enabling tax-deductible donations.
Central Government notification designates Shri Veeranarayana Perumal Temple, Kuruhai Kavalappan P.O., Trichy District, as a place of public worship of renown throughout the State of Tamil Nadu, thereby qualifying donations to the temple for deduction treatment under the Income Tax Act.

Tax withholding notification designates Development Corporation of Konkan Ltd. as a notified entity under section 194A for withholding purposes.
The Central Government notifies the Development Corporation of Konkan Ltd. as a notified entity for the purposes of sub-clause (f) of clause (iii) of sub-section (3) of section 194A of the Income-tax Act, 1961, thereby specifying its status under the statutory withholding regime established by section 194A.

Tax withholding notification: Indian Dairy Corporation designated for withholding rules, clarifying deduction obligations under income tax law.
Central Government issued a notification designating the Indian Dairy Corporation, Baroda, under the operative sub-clause of the withholding tax provision of the Income-tax Act, 1961, thereby identifying the corporation for the purposes of the withholding framework and associated deduction obligations under the income tax withholding regime.

TDS on interest: specific proprietors notified under s.194A, clarifying who is subject to withholding obligations for interest payments.
Central Government notifies, under sub-clause (f) of clause (iii) of sub-section (3) of the Income-tax Act provision on deduction of tax at source on interest, the following persons for the purposes of that sub-clause: M/s. Amratlal Ravjibhai Parikh, Prop.: Chandrakand Amratlal Parikh, Baroda; M/s. Amratlal Ravjibhai Parikh, Prop.: Mukundlal Amratlal Parikh, Nadiad; and M/s. Amratlal Ravjibhai Parikh, Prop.: Balkrishna Amratlal Parikh, Anand.

Research programme approval under section 35(2A) enables tax recognition subject to annual reporting and institutional compliance requirements.
Approval by the prescribed authority under sub-section (2A) of section 35 was granted for a research programme, conditional on the hosting institution submitting annual reports and returns to the authority for review of donations received and expenditure incurred exclusively for the programme. The project, concerning rehabilitation methods for rural physically handicapped children, is sponsored by multiple corporate donors and hosted at Hastimal Sancheti Memorial Trust, Poona, which holds prior institutional approval for research deduction purposes.

Research exemption under section 35(1)(ii): approved institute must submit annual research reports; approval valid for two years.
Exemption under section 35(1)(ii): Sher I Kashmir National Medical Institute Trust, Srinagar is approved by the prescribed authority for research purposes only; the Institute must submit annual reports and returns about its research activities to the prescribed authority, and the approval is effective for a period of two years from the date of the notification.

Research deduction approval under section 35(2A) enables tax recognition for an approved medical education research programme.
Approval is granted for a scientific research programme under Section 35(2A) of the Income-tax Act for research in medical education, sponsored by Kasturba Health Society at The Mahatma Gandhi Institute of Medical Sciences, Wardha, for five years from 1 April 1975 with an estimated cost between seven and eight crores; the host institute holds prior approval under Section 35(1)(ii) of the Income-tax Act.

Exemption under section 35(1)(ii): research approval granted with annual reporting requirement and two year validity.
Approval under Section 35(1)(ii) of the Income-tax Act is granted to Sri Avinashilingam Home Science College for Women, Coimbatore, for research purposes only, with the Indian Council of Medical Research as the prescribed authority. The institution must submit annual reports and returns about its research activities to the Council. The notification's effect is limited to a period of two years from its date.

Approval under section 35(1)(ii) withdrawn; Cadila Laboratories' tax approval revoked on prescribed authority recommendation.
Approval under section 35(1)(ii) of the Income-tax Act granted to Cadila Laboratories, Ahmedabad, is withdrawn effective 1st April, 1976, by notification on the recommendation of the prescribed authority, thereby revoking the earlier notification dated 27th February, 1974.

Approval under section 35(1)(ii) withdrawn for professional association, ending its recognised research tax status per government notification.
Approval under section 35(1)(ii) of the Income-tax Act, 1961, previously granted to the Association of Otolaryngologists of India, Bombay, is withdrawn effective 1 April 1976 by government notification S.O.1571 dated 19-2-1976 on the recommendation of the Indian Council of Medical Research, New Delhi.

Approval withdrawal: tax recognition for Gujarat Research Society revoked effective from April following prescribed authority recommendation.
The approval previously granted to Gujarat Research Society, Bombay under the statute governing tax recognition of research institutions is withdrawn effective from April 1, 1976, by notification S.O.1523 dated February 19, 1976, on the recommendation of the prescribed authority.

Research exemption approval for an institution enables tax-deduction eligibility, conditioned on annual reporting and time-limited validity.
Kailas Seva Sadan, Bombay, is approved as an eligible institution for the research exemption under section 35(1)(ii) of the Income-tax Act, limited to research purposes, subject to submission of annual reports and returns about its research activities to the prescribed authority, and effective for two years from the date of notification.

Approval under section 35(1)(ii) withdrawn, revocation effective on commencement date following Indian Council of Medical Research recommendation.
Approval under section 35(1)(ii) of the Income-tax Act, 1961 granted to Society for Prevention of Heart Disease and Rehabilitation, Bombay is withdrawn by notification S.O.1725 dated 17-2-1976, with the withdrawal effective from 1-4-1976, on the recommendation of the prescribed authority, the Indian Council of Medical Research, New Delhi.