Scientific research approval enables section 35(2A) tax benefits for a sponsored coatings project at an approved institution.
Approval under section 35(2A) of the Income-tax Act, 1961 (read with rule 6(iv) of the Income-tax Rules, 1962) is notified for a sponsored scientific research programme-Study of Parameters for Optimum Selective Coatings Properties for Black Nickel and Black Chrome Surfaces-sponsored by M/s. Jyoti Limited and to be carried out at Birla Vishvakarma Mahavidyalaya, with stated commencement and completion dates and an estimated outlay; the host institution is also recorded as approved under section 35(1)(ii).

Research expenditure approval under statutory provision enables sponsored sunflower growth study at Saurashtra University with corporate funding.
Approval under the tax provision for research expenditure is granted for a biophysical study of sunflower growth and yield, sponsored by Hindustan Lever Ltd. and to be conducted at Saurashtra University (Department of Biosciences), Rajkot, with approval recorded by the Indian Council of Agricultural Research; the project runs for three years from 1-1-1980 with an estimated expenditure and Saurashtra University is already recognized as an approved host institution.

Appellate jurisdiction extended to cover smaller estates, with coverage for lower-value estates limited to post-effective-date assessments.
The Central Board of Direct Taxes directs that the Commissioners of Income-tax (Appeals) appointed as Appellate Controllers of Estate Duty shall exercise their appellate powers in respect of all estates of deceased persons, including where the principal value as assessed by the Assistant Controller of Estate Duty is less than Rs. 2 lakhs; for such lower-value estates their functions apply only to assessment orders passed on or after 1 January 1980.

TDS on interest: notification designates National Textile Corporation under the specified provision of section 194A.
The Central Government issues a statutory notification designating National Textile Corporation (Delhi, Punjab and Rajasthan) Limited, New Delhi, for the purposes of the specified sub-clause of section 194A(3) of the Income-tax Act, thereby applying that sub-clause to the named corporation for tax-administration purposes.

Tax exemption under section 10(23C)(iv) recognizes The Cancer Foundation, Delhi for tax purposes for specified assessment years.
The Central Government notifies The Cancer Foundation, Delhi as a recognized charitable institution for income-tax exemption under section 10(23C)(iv), conferring administrative recognition for tax purposes limited to specified assessment years and enabling the Foundation to claim benefits under the cited provision.

Income-tax exemption notification secures charitable status for Sri Palimar Mutt for specified assessment years via central government order.
The Central Government, exercising its statutory notification power under the income-tax exemption provision, notifies Sri Palimar Mutt, Udupi, as a charitable institution for assessment years 1962-63 to 1975-76 and 1977-78 to 1980-81, thereby recognising its eligibility for tax exemption for those periods.

Approval under section 35C: Sima Cotton Development and Research Association granted renewed approved institution status for a three-year period.
The Secretary, Department of Agriculture has renewed approval of The Sima Cotton Development and Research Association, Coimbatore as an approved institution under section 35C(1)(a) of the Income-tax Act, for a further three-year period from 1 April 1979 to 31 March 1982, noting continuity with a prior departmental notification and citing the departmental reference number.

Withdrawal of tax approval revokes prior income tax approval for an institution following prescribed authority recommendation.
The notification withdraws the approval under section 35(1)(ii) of the Income-tax Act, 1961 granted to Birla Archaeological and Cultural Research Institute, effective for the period 1st April, 1975 to 31st December, 1979, on the recommendation of the prescribed authority.

Research institution approval under tax provision requires separate accounts and annual returns by the prescribed deadline.
Approval is granted to Birla Archaeological & Cultural Research Institute as an Association for research in other natural or applied sciences, subject to maintaining a separate account for research receipts (excluding agriculture/animal husbandry/fisheries/medicines) and furnishing an annual return of scientific research activities to the prescribed authority by the specified date; approval is time limited to the stated three year period.

Research programme approval under income-tax law grants recognition for R&D expenditure eligibility and institutional approval for tax purposes.
Approval has been granted under sub-section (2A) of section 35 of the Income-tax Act, 1961 (read with rule 6(iv) of the Income-tax Rules, 1962) for a pilot-plant scale research programme titled "Thophylline, Aminophylline and Caffeine-Development of know-how at Level II," specifying sponsor, host (National Chemical Laboratory, Pune), proposed start and completion dates, and estimated outlay, with institutional recognition noted for the hosting CSIR unit.

Approval under Section 35(1)(iii): institution subject to exclusive research use, separate accounts and annual reporting requirements.
Approval under Section 35(1)(iii) of the Income-tax Act was granted to Bhartiya Bhasha Parishad, Calcutta subject to conditions: funds collected under the exemption must be utilized exclusively for promotion of research in social science; the Parishad must maintain separate accounts for those funds; and it must send an annual statement of accounts and an annual report to the prescribed authority and the concerned Commissioner of Income-tax showing funds collected under the exemption and how they were utilized. The approval is effective from 1st April, 1979 to 31st March, 1982.

TDS notification: Tamil Nadu Handloom Finance and Trading Corporation designated under income-tax withholding provision affecting interest payment obligations.
Central government designates the Tamil Nadu Handloom Finance and Trading Corporation Limited, Madras, by statutory notification for the purposes of the withholding-tax sub-clause of the income-tax law, thereby identifying the corporation as a covered entity for the clause and altering the withholding-tax treatment of payments within the clause's scope.

Research institution approval under section 35(1)(ii) confirms eligibility for tax deduction consequences for a fixed term.
The United Planters' Association of South India, Coonoor, is notified as an approved institution for purposes of section 35(1)(ii) of the Income-tax Act following approval by the Indian Council of Agricultural Research; the approval is effective for a three-year period from the first of April to the thirty-first of March, and the notification includes the administrative reference number.

Approval under section 35(1)(ii) confirms research institution recognition and related tax treatment for research expenditure.
The Indian Council of Agricultural Research approved The Karnataka Institute of Applied Agricultural Research, Sameerwadi, Distt. Bijapur, Mysore for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, by Notification No. S.O.164, effective from 1-4-1979 to 31-3-1982.

Scientific research programme approval under section 35(2A) enables tax-relief eligibility for a sponsored effluent-treatment project.
A scientific research programme has been approved for purposes of s.35(2A) of the Income-tax Act, 1961, for secondary treatment of effluents sponsored by Hindustan Organic Chemicals Ltd., to be executed at an approved research institute; the notification records commencement and completion dates, estimated cost, and confirms the executing institute's prior approval as a recognised research unit.

Tax exemption recognition under section 10(23C) grants notified charitable status of institution for specified assessment years.
The Central Government, exercising the power under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies The Roman Catholic Diocese of Calicut for the purposes of that provision for the assessment years expressly listed in the notification.

Section 80G amendment updates charitable institution's registered name and address under income tax notification for tax recognition.
Amendment under section 80G modifies an income tax notification to replace the previously recorded name and location of a charitable trust, updating its registered institutional name and village/locality in Goa to correct the identity and address for tax recognition purposes.

Approved Institution status requires dedicated research accounts, annual returns, and audited statements to the prescribed authority.
Approval was granted to The Bhartiya Arogya Nidhi Medical Research Foundation as an Approved Institution in the category of Scientific Research Association, subject to conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities to the prescribed authority by 31st May each year in the prescribed form; and furnish the annual audited statement of accounts to the authority by 31st May and also send a copy to the concerned Income-tax Commissioner. The notification specifies a limited period of effectiveness.

Search and seizure authorisation under section 132 enables specified Deputy Directors and Inspecting Assistant Commissioners to act.
The Central Board of Direct Taxes authorises certain officers to grant search and seizure authorisations under section 132(1) of the Income-tax Act, specifically empowering Deputy Directors of Inspection in the Directorate of Inspection (Investigation), Deputy Directors of Inspection in Intelligence Wings, and Inspecting Assistant Commissioners of Income-tax.

Authorisation under section 37A empowers specified inspection officers to initiate wealth tax action under the Act.
The Central Board of Direct Taxes, under sub section (1) of section 37A of the Wealth tax Act, 1957, authorises Deputy Directors of Inspection posted in the Directorate of Inspection (Investigation) and working under the Director of Inspection (Investigation), Deputy Directors of Inspection posted in the Intelligence Wings, and Inspecting Assistant Commissioners of Income tax to authorise action under sub section (1) of section 37A of the Act.