Research funding approval requires exclusive research use, separate accounts and annual reporting of exempt funds.
Approval of South Gujarat University, Surat as an approved institution under section 35(1)(iii) permits collection of exempt funds for social science research on conditions: exclusive use for promotion of research in social sciences; maintenance of separate accounts for exempt funds; and submission of an annual report to the prescribed authority detailing funds collected and their utilisation. The notification is effective from 1 April 1977.

Research funding exemption approved for institution; funds must promote social sciences research, be separately accounted and annually reported.
Saurashtra University, Rajkot is approved as an approved institution for tax-deduction purposes, with funds collected under the exemption required to be used exclusively for promotion of social sciences research, maintained in separate accounts, and reported annually to the prescribed authority showing funds collected and their utilisation.

Place of public worship designation under section 80G secures recognition for tax purposes across the state.
Notification under section 80G designates "Shri Cherpalacheri Ayyappankavu Jeernodharana Samithi, Cherpalacheri, Palghat" as a place of public worship of renown throughout the State of Kerala, the Central Government having exercised its power to notify the institution for the purposes of the Income-tax Act.

Public worship status recognised for a temple, enabling donations to qualify for income tax deduction under the tax provision.
Central Government notification designates Shri Kalyanavenkataramanaswamy Temple, Thanthonimalai, Karur, Tiruchirapalli District, as a place of public worship recognised for the purposes of the income tax provision that permits tax favoured treatment of donations, on the basis of its renown throughout the State of Tamil Nadu.

Approval under section 35(1)(ii): institutional research funding must be separately accounted and annual research returns filed.
Bhagalpur University is approved as an approved institution under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, conditional on maintaining a separate account for sums received for scientific research and furnishing an annual return of its scientific research activities to the prescribed authority by 30th April each year in prescribed forms.

Avoidance of double taxation on maritime freight: agreement precludes income tax on freight earnings between contracting ports.
Notification directs that Article 10 of the India-Bulgaria Agreement on Merchant Shipping be given effect in India, preventing income tax on freight earnings from carriage of cargo between the ports of the two contracting parties and thereby avoiding double taxation on such maritime freight.

Tax exemption under section 10(23C)(iv) notifies Army Group Insurance Scheme Fund for assessment-year recognition.
Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, notifies the Army Group Insurance Scheme Fund for the purposes of that provision with effect from the assessment year 1976-77 by Notification No. S.O.3447 dated 14-4-1977.

Tax exemption notification: Shri Shamlaji Kshetra Trust recognized under section 10(23C)(v) from assessment year 1972-73.
Notification under section 10(23C)(v) recognizes Shri Shamlaji Kshetra Trust, Shamlaji, as entitled to the exemption provision; the Central Government issued S.O.3332 dated 14-4-1977 declaring the Trust eligible and specifying operation from assessment year 1972-73.

Research programme approval under section 35(2A) enables tax recognition for an electronic yarn clearing device project.
Approval is granted for a scientific research programme under section 35(2A) concerning an Electronic yarn clearing device for textile winding machines. The notification records the sponsor as M/s. Kinavivala RJK Industries, commencement in October 1976, anticipated completion in March 1979, and estimated expenditure, and confirms that the sponsoring Ahmedabad Textile Industry's Research Association has prior institutional approval.

Research approval status granted with conditions requiring separate accounts and annual scientific activity reports, affecting tax treatment.
Approval was granted to Sri Abhinava Vidyateertha Swamigal Scientific Research Academy, Bangalore, for purposes of clause (ii) of sub section (1) of section 35, conditional on maintaining a separate account for sums received for scientific research and on furnishing an annual return of scientific research activities to the prescribed authority by 30th April each year; the approval was effective for a three year period commencing 9 3 1977.

Tax approval for research institution requires annual research and donation reports and is valid for a limited fixed term.
Shri Govind Prasad Vaidya Shashtipurti Ayurveda Samshodhan Vigyan Bhawan Trust, Ahmedabad is approved by the Indian Council of Medical Research as an approved institution under section 35(1)(ii) of the Income-tax Act, subject to conditions requiring annual reports on research activities and annual reporting of donations received and spent exclusively for research, and the approval is effective for two years from the notification date.

Specification of bonds under section 80L: designated 10 year 6% bonds qualify for treatment under the Income tax provision.
Central Government, under clause (ii) of sub section (1) of section 80L of the Income tax Act, 1961, specifies the 6 per cent 10 years Bonds, Second Series, issued between 1 November 1976 and 3 November 1976 by the Industrial Reconstruction Corporation of India Ltd. as qualifying instruments for the purposes of that clause, by notification dated 4 April 1977.

Double taxation avoidance: treaty allocates taxing rights, provides credit relief, residency tie breakers and information exchange.
The Agreement between India and Malaysia allocates taxing rights for residents, defines residency and permanent establishment rules, prescribes attribution of business profits to permanent establishments on an arm's length basis, and sets sectoral rules for immovable property, shipping, air transport, dividends, interest, royalties, employment income and other specific categories. It requires mutual agreement procedures for disputes, mandates exchange of information subject to confidentiality and legal limits, provides for tax credits to eliminate double taxation with rules for treatment of special incentive measures, and establishes entry into force, termination and a shipping protocol.

Notification under section 10(23C)(v): Hindu Satkar Samity, Calcutta notified for tax-exempt status under the Income-tax Act.
The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notifies Hindu Satkar Samity, Calcutta as qualifying under that provision, with the notification effective from the assessment year 1974-75.

Tax exemption notification under section 10(23C)(iv) designates an organization for income-tax purposes for specified assessment years.
The Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10 of the Income tax Act, notifies Indian Council of Child Welfare, New Delhi, as eligible under that clause for the purpose of the said section for the specified assessment years, with the notification reference recorded for administrative effect.

Tax exemption notification: Govind Ballabh Pant Memorial Society recognised under section 10(23C)(iv) from AY 1975 76
Central Government notification recognizes Govind Ballabh Pant Memorial Society, New Delhi, for purposes of the income tax exemption provision corresponding to charitable institutions, effective from the assessment year 1975 76.

Tax exemption under section 10(23C)(iv) notified for Sarada Ranganathan Endowment, effective from the stated assessment year.
Notifies Sarada Ranganathan Endowment for Library Science, Bangalore as qualifying under section 10(23C)(iv) of the Income tax Act, 1961 for tax exemption purposes, with the Central Government specifying the designation as effective from the assessment year 1976-77 and recording the notification number and date as its administrative basis.

Notification under Section 10(23C)(iv) recognizing a leprosy treatment and health education scheme's tax-exempt status for specified assessment years.
The Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies the Greater Calcutta Leprosy Treatment & Health Education Scheme, Calcutta, as qualifying under section 10(23C)(iv). The notification declares that this recognition is effective for the assessment years 1976 77 and 1978 79.

Approval withdrawal under section 35(1)(ii) revokes Sadiq Memorial Agricultural University's tax-exemption approval effective from the stated date.
Approval under section 35(1)(ii) of the Income-tax Act, 1961, granted to Sadiq Memorial Agricultural University, Srinagar by Notification No. 878 dated 18 April 1975 is withdrawn with effect from 18 April 1975 by Notification No. S.O.2346 dated 26 March 1977, on the recommendation of the prescribed authority, the Indian Council of Agricultural Research, New Delhi.

Scientific research approval under tax provisions requires separate accounts and annual reporting for a sponsored cancer study.
Approval is granted for a sponsored scientific research programme on cervical cancer for tax purposes, conditioned on trustees maintaining a separate account and submitting annual returns and reports detailing research activities, donations received and actual expenditure, with the Poona Medical Foundation as the sponsoring institution, a two year approval duration from commencement, and an estimated project expenditure.