Notification:
S.O.594
Section(s) Referred: 80G ,80G(2) ,80G(2)(b)
Statute: INCOME TAX
Date of Issue: 3/1/1978
In exercise of the powers conferred by
sub-section (2)(b) of section 80G of the Income-tax
Act, 1961 (43 of 1961), the Central Government hereby notifies " Shri
Manikeswar Mahadev Mandir, New Road, Cochin-2 " to be a place of public
worship of renown throughout the State of
[No.
2100/F. No. 176/149/77-IT(AI) 
Notification: S.O.1036
Section(s) Referred: 35 ,35(1) ,35(1)(iii)
Statute: INCOME TAX
Date of Issue: 4/1/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Social Science Research, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to the following conditions :--
(i) That the Textiles Committee,
(ii) That such funds shall be utilised exclusively for promotion of research in Social Sciences ; and
(iii) That the Textiles Committee,
Institution
The Textiles Committee,
This notification takes effect from 1st December, 1977, to 30th November, 1980.
[No.
2104 (F. No. 203/169/77-ITA.II)
Notification: S.O.1496
Section(s) Referred: 35 ,35(2A)
Statute: INCOME TAX
Date of Issue: 4/1/1978
It is hereby notified for general information
that the following scientific research programme has been approved for the
period specified below for the purposes of sub-section (2A) of section 35 of
the Income-tax Act, 1961, by the Director, Department of Science &
Technology,
1. Name of the Scientific Improvement of Solanum Khasianum Research Programme : and other varieties by selection and hybridisation.
Quantitative and qualitative evalu- ation of different strains of Solanum berries.
Identification and selection of elite strains and experimental cultivation of this high yielding variety in pilot scale.
Subsequent development for the produc- tion of better varieties of seeds for the purpose of wide-scale cultivation ; and
Establishment of standard set of prac- tices for cultivation of Solanum Khasi- anum.
2. Sponsored by : M/s. Organon (
3. To be undertaken by :
4. Proposed date of 1st Sept., 1977. commencement :
5. Anticipated date of 30th August, 1982. completion :
6. Estimated expenditure Rs. 1,00,000 (Rs. One lakh).
The
[No.
2101 (F. No. 203/6/77-ITA. II)
Notification: S.O.869
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 4/1/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, the Department of Science & Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, under the category of " College " in the area of other natural or applied sciences, subject to the following conditions :---
(i) that the Ramnarain Ruia College, Bombay, will maintain a separate account of the sums received by it for scientific research in the field of natural or applied sciences (other than Agriculture/Animal Husbandry/Fisheries & Medicines) ;
(ii) that the said College will furnish the annual return of its scientific research activities to the prescribed authority for every financial year in such forms as may be laid down and intimated to them for this purpose, by 30th April, each year.
Institution
The
This notification takes effect for a period of three years from 1-9-1977 to 31-8-1980.
[No.
2102 (F. No. 203/119/77--ITA. II)
Notification: S.O.870
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 4/1/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, in respect of only the expenditure incurred on scientific research, subject to the following conditions :---
(i) the society will submit annual reports on their research activities to the council ;
(ii) the society will submit annual reports about donations received and spent exclusively for research in the manner as and when required by the council.
Institution
Goa Cancer Society,
This notification is effective for a period of two years from 1-4-1977 to 31-3-1979.
[No.
2103 (F. No. 203/142/77--ITA.II)
Notification: S.O.1037
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 6/1/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to the following conditions :--
(i) The trust will submit annual report on its research activities.
(ii) The trust will submit annual returns about donations received and spent exclusively for research in the manner as and when required by the council.
Institution
Lions Cancer Detection Centre Trust,
This notification is effective for a period of two years from 19th November, 1977.
[No.
2111 (F. No. 203/141/77-ITA.II)
Notification: S.O.871
Date of Issue: 10/1/1978
It is hereby notified for general information that the following amendment has been carried out in Notification No. 858 (F. No. 203/83/74-ITA.II), dated the 22nd March, 1975, issued in respect of Bakul Finechem Research Centre, Bombay.
This
notification contains Corrigendum to Income-tax Act, 1961 carried out on 10th
January, 1978 not reproduced here as it is already contained in the body of the
act itself
Notification:
S.O.684
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 12/1/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Paramekkavu Devaswom, Trichur, for the purpose of the said section for and from the assessment year(s) 1972-73.
[No.
2117/F. No. 197/121/77-IT(AI)
Notification: S.O.685
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 12/1/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies West Bengal Council for Child Welfare for the purpose of the said section for and from the assessment year(s) 1973-74.
[No.
2118/F. No. 197/139/77-IT(AI)
Notification: S.O.686
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 12/1/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Marwari Relief Society, Calcutta, for the purpose of the said section for and from the assessment year(s) 1971-72.
[No.
2119/F. No. 197/127/77-IT(AI)
Notification:
S.O.687
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 12/1/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies People's Action for Development (India) Maharashtra State Committee for the purpose of the said section for and from the assessment year(s) 1975-76.
[No.
2120/F. No. 197/170/77-IT(AI)
Notification: S.O.688
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 12/1/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sri Aurobindo Samithi, Calcutta, for the purpose of the said section for and from the assessment year(s) 1975-76.
[No.
2122/F. No. 197/137/77-IT(AI)
Notification: S.O.1203-1
Section(s) Referred: 35 ,35(1) ,35(1)(iii)
Statute: INCOME TAX
Date of Issue: 13/1/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Social Science Research, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to the following conditions :---
(i) The funds collected by the Indian Institute
of Economics,
(ii) That the Institute shall maintain separate accounts of the funds collected by them under this exemption.
(iii) That the Institute shall send an annual
report to the Indian Council of Social Science Research,
Institution
The Indian Institute of Economics, Hyderabad.
This notification takes effect from 1-12-1977 to 30-11-1980.
[No.
2123 (F. No. 203/190/76-ITA II)
Notification: S.O.24(E)
Section(s) Referred: 295
Statute: INCOME TAX
Date of Issue: 18/1/1978
In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :---
This
notification contains Amendment to Income-tax (Amendment) Rules, 1978 carried
out on 18-1-1978 not reproduced here as it is already contained in the body of
the rules itself
Notfication: S.O.692
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 18/1/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Congregation of Christian Brothers in India for the purpose of the said section for and from the assessment year(s) 1978-79.
[No.
2127/F. No. 197/136/77-IT(AI)
Notification:
S.O.693
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 20/1/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sri Mahalakshmi Trust, Madras for the purpose of the said section for and from the assessment year(s) 1973-74.
[No.
2131/F. No. 197/107/77-IT(AI)
Notification: S.O.1204
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 28/1/1978
In continuation of this Department's Notification No. 1164, dated 15th December, 1975 (No. 203/31/75-ITA II) it is hereby notified for general information that the Institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, in respect of only the expenditure incurred on scientific research purposes.
Institution
Hastimal Sancheti Memorial Trust,
The notification is effective for a period of two years from 15th December, 1977, to 14th December, 1979.
[No.
2136 (F. No. 203/181/77-ITA II)
Notification: S.O.1205
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 28/1/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of " Scientific Research Association " in the field of medical research, subject to the following conditions :---
(i) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(ii) That the institution will furnish annual returns of its scientific research activities to the council for each financial year by 15th May, each year at the latest, in such form as may be laid down and intimated to them for this purpose.
Institution
The Indian Institute of Research in Yoga and Allied Sciences, Tirupati.
This notification is effective for a period of two years from 17-12-77 to 16-12-1979.
[No.
2137 (F. No. 203/3/78-ITA II)
Notification: S.O.1206
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 28/1/1978
In continuation of this Department's Notification No. 1178, dated 27-12-1975, it is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of "Scientific Research Association" in the field of medical research, subject to the following conditions :---
(i) The institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(ii) The institution will furnish annual returns of its scientific research activities to the council for each financial year by 15th May, each year at the latest, in such form as may be laid down and intimated to them for this purpose.
Institution
Mangalore Medical Relief Society (Regd.), Mangalore.
This notification is effective for a period of two years from 27-12-1977 to 26-12-1979.
[No.
2138 (F. No. 203/2/78-ITA II)
Notification: S.O.1207
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 28/1/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, the Department of Science & Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, under the category of "Association" in the area of other natural or applied sciences, subject to the following conditions :---
(i) That the association will maintain a separate account of the sums received by it for scientific research in the field of natural or applied sciences other than agriculture/animal husbandry/fisheries & medicines.
(ii) That the said association will furnish annual return of its scientific research activities to the prescribed authority for every financial year in such forms as may be laid down and intimated to them for this purpose, by 30th April, each year.
Institution
1. Bose Institute,
The notification is effective from 1st July, 1977.
[No.
2139 (F. No. 203/143(153-?)/77-ITA. II)
Notification: S.O.1208
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 28/1/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Agricultural Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961.
Institution
Land Research Institute,
The notification is effective for a period of 2 years from 1-4-1977 to 31-3-1979.
[No.
2140 (F. No. 203/71/77-AKA. II)
Notification: S.O.596
Section(s) Referred: 80R
Statute: INCOME TAX
Date of Issue: 3/2/1978
In pursuance of section 80R of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies, for the purposes of the said section, the associations and bodies established outside India as specified in the Schedule annexed hereto.
SCHEDULE
1.
2. Commonwealth Scientific and Industrial
Research Organisation,
3. National Research Council.
4. National Research Council.
5. International Centre for Tropical Agriculture, Apartado.
6. Max-Planck Institute of Radio Astronomy.
7. National Research Council.
8. Institute Max Von Laue-Paul Langevia, Cronoble Cedex.
9. Museum National D' History, Natualle, Paris.
10.
11. National Research Council.
12. Tropical Agricultural Research Centre,
13. International Maize and Wheat Improvement Centre.
14. Foundation for Astronomy, Laiden and Grenigen.
15. International Institute of Tropical Agriculture, Ivadan.
16. International Rice Research Institute, Los Banos Laguna, Mannela.
17.
18. International
19.
20. Akers Research Laboratories, Imperial
Chemical Industries Ltd.,
21.
22. Centre for Overseas Pest Control,
23. Jodrell Laboratory.
24. Mullard Radio Astronomy Observatory,
25.
26. Royal Society.
27. Special Committee for the International
Biological Programme, Marylane,
28.
29.
30. Brookhavan National Laboratory,
31. Boyce Thomson Institute for Plan Reseach
Incorporated
32. California Institute of Technology, Pasadana.
33. Liquid Crystal Institute,
34.
35.
36. National Institute of Environmental Health Science.
37. National Environmental Research Centre.
38. National Institute of Health.
39. National Institute of Occupational Safety and Health.
40. National Radio Astronomy Observatory,
41. Naval Research Laboratory,
42. Roche Institute of Molecular Biology,
43. Smith Sonian Institution,
UNION OF
44.
45.
46.
47.
[No.
2144/F. No. 473/23/73-FTD
Notification: S.O.1334
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 6/2/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Arulmigu Sankaranarayanaswami Temple, Sankarankoil, for the purpose of the said section for and from the assessment year(s) 1974-75.
[No.
2115/F. No. 197/37/77-IT(AI)
Notification:
S.O.1335
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 6/2/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Poondi Parish, Poondy, for the purpose of the said section for and from the assessment year(s) 1976-77.
[No.
2154/F. No. 197/27/77-IT(AI)
Notification:
S.O.1336
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 6/2/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Shri Subramaniaswami Devasthanam, Tiruchendur, for the purpose of the said section for and from the assessment year(s) 1962-63.
[No.
2150/F. No. 197/70/77-IT(AI)
Notification:
S.O.1337
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 6/2/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Arulmigu Thirumalai Kumaraswami Thirukkoil for the purpose of the said section for and from the assessment year 1977-78.
[No.
2162/F. No. 197/75/77-IT(AI)
Notification: S.O.1338
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 6/2/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Pri Haji Ali Dargah for the purpose of the said section for and from the assessment year(s) 1966-67.
[No.
2152/F. No. 197/168/77-IT(AI)
Notification: S.O.1339
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 6/2/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Thiruvambady Devaswom, Trichur, for the purpose of the said section for and from the assessment year 1972-73.
[No.
2160/F. No. 197/42/77-IT(AI)
Notification:
S.O.1340
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 6/2/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Shree Jain Swetamber Bhandar Tirth, Pawapuri, for the purpose of the said section for and from the assessment year(s) 1975-76.
[No.
2148/F. No. 197/93/77-IT(AI)
Notification:
S.O.1341
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 6/2/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Darjeeling Jesuits of North Bengal for the purpose of the said section for and from the assessment year 1977-78.
[No. 2165/F. No. 197/118/77-IT(AI)
Notification: S.O.1867
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 6/2/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sri Vadiraja Mutt, Sonda, for the purpose of the said section for and from the assessment year 1962-63.
[No.
2161/F. No. 197/73/77-IT(AI)
Notification: S.O.1868
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 6/2/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Shri Kashi Mutt Sansthan, Bombay, for the purpose of the said section for the assessment years 1971-72 to 1976-77.
[No.
2163/F. No. 197/100/77-IT(AI)
Notification: S.O.694
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 6/2/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Bharat Seva Sansthan, Lucknow, for the purpose of the said section for and from the assessment year(s) 1965-66.
[No.
2145/F. No. 197/129/77-IT(AI)
Notification: S.O.695
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 6/2/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Motilal Memorial Society, Lucknow, for the purpose of the said section for and from the assessment year(s) 1962-63.
[No.
2146/F. No. 197/130/77-IT(AI)
Notification:
S.O.696
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 6/2/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Gujarat Tribal Development Corporation for the purpose of the said section for and from the assessment year(s) 1977-78.
[No.
2147/F. No. 197/172/77-IT(AI)
Notification: S.O.697
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 6/2/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies The Defence Services Officers' Welfare Fund for the purpose of the said section for and from the assessment year(s) 1962-63.
[No.
2149/F. No. 197/86/77-IT(AI)
Notification: S.O.698
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 6/2/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies United Methodist Committee on Relief for the purpose of the said section for and from the assessment year(s) 1976-77.
[No.
2153/F. No. 197/126/77-IT(AI)
Notification: S.O.699
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 6/2/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Indian Council for Child Welfare (Tamilnadu) for the purpose of the said section for and from the assessment year 1976-77.
[No.
2164/F. No. 197/106/77-IT(AI)
Notification: S.O.700
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 6/2/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sir Ratan Tata Trust for the purpose of the said section for and from the assessment year 1976-77.
[No.
2166/F. No. 197/183/77-IT(AI)
Notification: S.O.982
Section(s) Referred: 80G ,80G(2) ,80G(2)(b)
Statute: INCOME TAX
Date of Issue: 6/2/1978
In exercise of the powers conferred by sub-section (2)(b) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sri Ananthapadmanabhaswamy Temple, Gandhinagar, Adyar, Madras, to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section.
[No.
2155/F. No. 176/10/78-IT(AI)
Notification: S.O.1284
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 8/2/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of "Scientific research association" in the field of medical research, subject to the following conditions :---
(i) That the association will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(ii) That the institution will furnish annual returns of its scientific research activities to the council for each financial year by 15th May each year at the latest, in such form as may be laid down and intimated to them for this purpose.
Institution
Children's Orthopedic Hospital,
This notification is effective for a period of two years from 27-12-1977 to 26-12-1979.
[No.
2167 (F. No. 203/10/78-ITA. II)
Notification: S.O.701
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 14/2/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sir Dorabji Tata Trust for the purpose of the said section for and from the assessment year(s) 1976-77.
[No.
2173/F. No. 197/173/77-IT(AI)
Notification:
S.O.983
Section(s) Referred: 80G ,80G(2) ,80G(2)(b)
Statute: INCOME TAX
Date of Issue: 14/2/1978
In exercise of the powers conferred by sub-section (2)(b) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies St. Francis Cathedral, Ernakulam, to be a place of public worship of renown throughout the State of Kerala for the purposes of the said section.
[No.
2174/F. No. 176/13/78-IT(AI)
Notification: S.O.702
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 17/2/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies The Bharat Scouts & Guides for the purpose of the said section for the assessment years 1972-73, 1973-74, 1974-75 and 1975-76.
[No.
2177/F. No. 197/185/77-IT(AI)
Notification: S.O.1498
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 21/2/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of "Scientific Research Association" in the field of Medical Research, subject to the following conditions :---
(1) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(2) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 15th May, each year at the latest, in such form as may be laid down and intimated to them for this purpose.
Institution
All India Institute of Physical Medicine and
Rehabilitation Society for promotion of Medical Research,
This notification is effective for a period of two years from 20-12-1977 to 19-12-1979.
[No.
2179 (F. No. 203/15/78-ITA. II)
Notification: S.O.1499
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 21/2/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of "Scientific Research Association" in the field of Medical Research subject to the following conditions :---
(1) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(2) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 15th May, each year at the latest, in such form as may be laid down and intimated to them for this purpose.
Institution
"Ayodhya" Charitable Trust, Pune.
This notification is effective for a period of two years from 21-12-1977 to 20-12-1979.
[No.
2180 (F. No. 203/14/78-ITA.II)
Notification: 2132
Section(s) Referred: 35D ,35D(2) ,35D(2)(a)
Statute: INCOME TAX
Date of Issue: 21/2/1978
It is hereby notified for general information that the institution mentioned below 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, in the fields of Technological consultancy and Engineering consultancy.
Institution
Adi Mountvala & Associates,
The approval takes effect from 1-4-77
[No.
2178---F. No. 203/51/77-I. T. A. II
Notification: S.O.1342
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 23/2/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Bangur Charitable Trust, Didwana, for the purpose of the said section for and from the assessment year 1977-78.
[No.
2181/F. No. 197/108/77-IT(AI)
Notification: S.O.703
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 23/2/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Loreto House Educational Society of Calcutta for the purpose of the said section for the assessment years 1974-75 and 1975-76 also.
[No.
2182/F. No. 197/120/77-IT(AI)
Notification: S.O.704
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 23/2/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Gujarat Ayurved Vikas Mandal, Ahmedabad, for the purpose of the said section for and from the assessment year(s) 1967-68.
[No.
2183/F. No. 197/167/77-IT(AI)
Notification: S.O.705
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 23/2/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies National Foundation for Teachers' Welfare for the purposes of the said section for the assessment years 1974-75 and 1975-76 also.
[No.
2184/F. No. 197/181/76-IT(AI)
Notification: S.O.706
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 23/2/1978
In
exercise of the powers conferred by clause (iv) of sub-section (23C) of section
10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby
notifies Special Fund for Reconstruction and Rehabilitation of Ex-servicemen,
Assam, for the purpose of the said section for and from the assessment year(s)
1976-77. [No. 2185/F. No. 197/140/77-IT(AI)
Notification: S.O.1500
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 25/2/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of "Scientific Research Association" in the field of medical research, subject to the following conditions :---
(1) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(2) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 15th May, each year at the latest, in such form as may be laid down and intimated to them for this purpose.
Institution
Diabetes Research Centre,
This notification is effective for a period of two years from 21-2-1978 to 20-2-1980.
[No.
2187 (F. No. 203/13/78-ITA.II)
Notification: S.O.1581
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 25/2/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of "Scientific Research Association" in the field of medical research, subject to the following conditions :---
(i) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(ii) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 15th May each year at the latest in such form as may be laid down and intimated to them for this purpose.
Institution
Poonawalla Research Foundation,
This notification is effective for a period of two years from 4th January, 1978, to 3rd January, 1980.
[No.
2186/F. No. 203/19/78-ITA. II
Notification: S.O.1869
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 28/2/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Shri Gajanan Maharaj Sansthan Shegaon, for the purpose of the said section for and from the assessment year(s) 1974-75.
[No.
2204 (F. No. 197/35/77-IT (AI)
Notification: S.O.1966
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 28/2/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, the Department of Science and Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, under the category of "Institution" in the area of "other natural or applied sciences", subject to the following conditions :---
(i) that the Harcourt Butler Technological Institute, Kanpur, will maintain a separate account of the sums received by it for scientific research in the field of natural or applied sciences (other than agriculture/animal husbandry/fisheries and medicines).
(ii) that the said institute will furnish the annual return of its scientific activities to the prescribed authority for every financial year in such forms as may be laid down and intimated to them for this purpose, by 30th April, each year.
Institution
Harcourt Butler Technological Institute,
This notification is effective for a period of 3 years from 1-12-1977 to 30-11-1980.
[No.
2205/F. No. 203/174/77-ITA. II
Notification: S.O.2042
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 28/2/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies "Mar Ignatious Dayara" for the purpose of the said section for and from the assessment year(s) 1977-78.
[No.
2203/F. No. 197/29/78-IT(AI)
Notification: S.O.1397
Section(s) Referred: 80G ,80G(2) ,80G(2)(b)
Statute: INCOME TAX
Date of Issue: 3/3/1978
In exercise of the powers conferred by sub-section (2)(b) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Shri Laxminarcinva Devalaya, Margao-Goa, to be a place of public worship of renown throughout the Union Territory of Goa for the purposes of the said section.
[No.
2208/F. No. 176/129/77-IT(AI)]
Notification: S.O.2127
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 3/3/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies "Sri Lakshmi Narasimha Swamy Devasthanam, Yadagirigutta" for the purpose of the said section for and from the assessment year(s) 1976-77.
[No.
2207/F. No. 197/79/77-IT(AI)
Notification: S.O.1967
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 4/3/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies (i) Indian Naval Benevolent Association (ii) Indian Naval Association Fund and (iii) Naval Officer's Contributory Education Fund for the purpose of the said section for and from the assessment year 1962-63.
[No.
2209/F. No. 197/58/77-IT(AI)
Notification: S.O.1968
Section(s)
Referred: 10 ,10(23C) ,10(23C)(iv)
Statute:
INCOME
TAX
Date
of Issue: 4/3/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies (i) Army Officers' Benevolent Fund, (ii) Army Central Welfare Fund for the purpose of the said section for the assessment years 1973-74, 1974-75 and 1975-76 also.
[No.
2210/F. No. 197/71/77-IT(AI)
Notification: S.O.1969
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 4/3/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the following institutions for the purpose of the said section for the assessment years 1973-74, 1974-75 and 1975-76 :---
(i)
(ii) Air Force Officer's Contributory Education Fund
(iii) Air Force Wives' Welfare Association
(iv)
(v) Air Force Group Insurance Society.
[No.
2211/F. No. 197/141/77-IT(AI)
Notification: S.O.1970
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 9/3/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Nabik Griha Samity for the purpose of the said section for and from the assessment year(s) 1969-70.
[No.
2214/F. No. 197/98/77-IT(AI)
Notification: S.O.1971
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 9/3/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Cancer Relief Society, Nagpur, for the purpose of the said section for and from the assessment year(s) 1977-78.
[No.
2215/F. No. 197/113/77-IT(AI)
Notification: S.O.1582
Section(s) Referred: 35 ,35(1) ,35(1)(iii)
Statute: INCOME TAX
Date of Issue: 10/3/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Social Science Research, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to the following conditions :---
1. That the funds collected by the Management Development Institute, New Delhi, under this exemption will be utilised exclusively for promotion of research in social sciences.
2. That the Management Development Institute shall maintain separate accounts of the funds collected by them under the exemption.
3. That the Management Development Institute
shall send an annual report to the Indian Council of Social Science Research,
Institution
The Management Development Institute,
The notification will be effective from 1st April, 1978.
[No.
2216 (F. No. 203/8/78-ITA. II)
Notification: S.O.1972
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 15/3/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the following funds for the purpose of the said section for the assessment year(s) 1974-75 and 1975-76 :---
(i) Armed Forces Benevolent Fund (ii) Special Fund for Reconstruction & Rehabilitation of Ex-Servicemen (iii) Armed Forces Re-Construction Fund (iv) India Gorkha Ex-Servicemen's Welfare Fund (v) Central Post War Re-settlement Fund (vi) Armed Forces Flag Day Fund (vii) War Bereaved & Disabled Servicemen Special Relief Fund (viii) India Soldiers, Sailors & Airmen's Board Fund.
[No.
2217/F. No. 197/132/77-IT(AI)
Notification: S.O.1583
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 15/3/1978
In continuation of this Department Notification No. 1236 dated 19-2-76, it is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of "Scientific Research Association" in the field of medical research, subject to the following conditions :---
(i) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(ii) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 15th May each year at the latest in such form as may be laid down and intimated to them for this purpose.
Institution
Kailas Seva Sadan,
This notification is effective for a period of two years from 19-2-1978 to 18-2-1980.
[No.
2220 (F. No. 203/26/78-ITA. II)
Notification: S.O.2043
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 15/3/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies "The Coimbatore Diocese Society" for the purpose of the said section for and from the assessment year(s) 1973-74.
[No.
2218/F. No. 197/207/77-IT(AI)
Notification: S.O.2215
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 15/3/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of "Scientific Research Association" in the field of Medical Research, subject to the following conditions :----
(i) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(ii) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 15th May each year at the latest in such form as may be laid down and intimated to them for this purpose.
Institution
This notification is effective for a period of two years from 12th January, 1978, to 11th January, 1980.
[No.
2219/F. No. 203/27/78-ITA. II
Notification: S.O.178(E)
Section(s) Referred: 295
Statute: INCOME TAX
Date of Issue: 17/3/1978
In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :---
This
notification contains Amendment to Income-tax (Second Amendment) Rules, 1978
carried out on 17-3-1978 not reproduced here as it is already contained in the
body of the rules itself
Notification: S.O.1994
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 18/3/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Army Officers' Contributory Education Fund for the purpose of the said section for the assessment year(s) 1973-74, 1974-75 and 1975-76 also.
[No. 2222/F. No. 197/208/77-IT(AI)
Notification: S.O.1343
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 21/3/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies St. Joseph's Church Trust, Dahod, for the purpose of the said section for and from the assessment year(s) 1977-78.
[No.
2223/F. No. 197/46/77-IT(AI)
Notification: S.O.1995
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 21/3/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Army Officers' Wives Association, Headquarters Maharashtra & Gujarat Area, Bombay, for the purpose of the said section for and from the assessment year(s) 1973-74.
[No.
2224/F. No. 197/152/IT(AI)
Notification:
S.O.1996
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 21/3/1978
In exercise of the powers conferred by clause
(iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of
1961), the Central Government hereby notifies Federation for the Welfare of the
Mentally Retarded (
[No.
2225/F. No. 197/219/77-IT(AI)
Notification: S.O.1987
Section(s) Referred: 35 ,35(1) ,35(1)(iii)
Statute: INCOME TAX
Date of Issue: 23/3/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Social Science Research, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to the following conditions :---
1. The funds collected by the Institute under this exemption will be utilised exclusively for promotion of research in social sciences.
2. The Institute shall maintain separate accounts of the funds collected by them under the exemption.
3. That the Institute will send an annual report
to the Indian Council of Social Science Research,
Dhyana Prabodhinee,
This notification is effective for a period of three years from 1-1-1978 to 31-12-1980.
[No.
2226/F. No. 203/49/77-IT(AII)
Notification: S.O.2216
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 28/3/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of "Scientific Research Association" in the field of Medical Research, subject to the following conditions :----
(i) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(ii) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 15th May each year at the latest in such form as may be laid down and intimated to them for this purpose.
Institution
G. Cuppuswamy Naidu Memorial Hospital, Coimbatore.
This notification is effective for a period of two years from 27-12-77 to 26-12-1979.
[No.
2230/F. No. 203/11/78-ITA. II
Notification: S.O.1344
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 29/3/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Shri Sant Jivan Singh Kar Sewa Trust for the purpose of the said section for and from the assessment year(s) 1974-75.
[No.
2232/F. No. 197/21/78-IT(AI)
Notification: S.O.1398
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 29/3/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Society of the Franciscan Juniorate Home for the purpose of the said section for and from the assessment year 1976-77.
[No.
2233/F. No. 197/47/77-IT(AI)
Notification: S.O.1399
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 29/3/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Mysore Diocesan Society, Mysore for the purpose of the said section for and from the assessment year 1977-78.
[No.
2235/F. No. 197/163/77-IT (AI)
Notification: S.O.1973
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 29/3/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies The Muslim Education Society, Calicut, for the purpose of the said section for and from the assessment year 1977-78.
[No.
2234/F. No. 197/44/77-IT(AI)
Notification:
S.O.1974
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 29/3/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Mobile Creches for Working Mothers' Children for the purpose of the said section for and from the assessment year 1975-76.
[No.
2236/F. No. 197/177/77-IT(AI)
Notification: S.O.2296
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 30/3/1978
It is hereby notified for general information that
the approval given under section 35(1)(ii) of the Income-tax Act, 1961, to
Sardar Patel Institute of Economic & Social Research, Ahmedabad, by
notification No. 56, F. No. 10/63/65-ITA. II, dated 30th June, 1965, is
withdrawn with effect from 26th November, 1977, on the recommendation of the
prescribed authority, the Department of Science & Technology,
[No.
2237/F. No.203/33/78-ITA. II
Notification: S.O.1400
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 31/3/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Arulmighu Nellaiappar and Kanthimathi Ambal Temple for the purpose of the said section for and from the assessment year(s) 1974-75.
[No.
2240/F. No. 197/110(77-IT(AI))
Notification:
S.O.1401
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 31/3/1978
In exercise of the powers conferred by clause (v)
of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961),
the Central Government hereby notifies Sri Santhanaramaswami
[No.
2241/F. No. 197/114/77-IT (AI)
Notification: S.O.1402
Section(s) Referred: 80G ,80G(2) ,80G(2)(b)
Statute: INCOME TAX
Date of Issue: 31/3/1978
In exercise of the powers conferred by sub-section (2)(b) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sri Vasishteshwarar Temple, Thittai, Thanjavur District, to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section.
[No.
2250/F. No. 176/26/78-IT (AI)]
Notification: S.O.1870
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 31/3/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Shri Vanamamalai Mutt, Nanguneri, for the purpose of the said section for and from the assessment year(s) 1973-74.
[No.
2247/F. No. 197/158/77-IT(AI)
Notification: S.O.1975
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 31/3/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies The Bombay Society for the Prevention of Cruelty to Animals including the Bai Sakarbai Dinshaw Petit Hospital for Animals for the purpose of the said section for and from the assessment year(s) 1977-78.
[No.
2242/F. No. 197/210/77-IT(AI)
Notification: S.O.1976
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 31/3/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Nazareth Hospital Society Shillong, for the purpose of the said section for and from the assessment year(s) 1977-78.
[No.
2248/F. No. 197/214/77-IT(AI)
Notification: S.O.1997
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 31/3/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Andhra Pradesh Sangeeta Nataka Akademi for the purpose of the said section for and from the assessment year(s) 1962-63.
[No.
2239/F. No. 197/124/77-IT(AI)
Notification:
S.O.2044
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 31/3/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies "Arulmigu R. K. Nachiar Endowments, Sivagiri" for the purpose of the said section for and from the assessment year(s) 1974-75.
[No.
2249/F. No. 197/97/77-IT(AI)
Notification: S.O.2217
Section(s) Referred: 35 ,35(1) ,35(1)(iii)
Statute: INCOME TAX
Date of Issue: 31/3/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Social Science Research, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to the following conditions :----
(1) The funds collected by the institute under this exemption will be utilised exclusively for promotion of research in Social Sciences ;
(2) That the University shall maintain separate accounts of the funds collected by them under the exemption ;
(3) That the Institute shall send an annual
report to the Indian Council of Social Science Research,
Institution
This notification takes effect for a period of three years from 1st March, 1978.
[No.
2244/F. 203/135/77-ITA. II
Notification:
S.O.2218
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 31/3/1978
In continuation of this department notification No. 1050 (F. No. 203/53/75-ITA. II), dated the 22nd August, 1975, it is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Agricultural Research, Krishi Bhawan, New Delhi, the prescribed authority for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, for a further period of three years with effect from 1st April, 1978.
Institution
Aspee Agricultural Research & Development Foundation, Bombay.
This notification takes effect from 1-4-1978 to 31-3-1981.
[No.
2245/F. No. 203/102/77-ITA. II
Notification: S.O.2224
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 31/3/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sri Kasi Kamakoteeswarar Mandir for the purpose of the said section for and from the assessment year(s) 1977-78.
[No.
2243/F. No. 197/111/77-ITA. (AI)
Notification: S.O.222(E)
Section(s) Referred: 295
Statute: INCOME TAX
Date of Issue: 31/3/1978
In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :---
This
notification contains Amendment to Income-tax (Third Amendment) Rules, 1978
carried out on 31-3-1978 not reproduced here as it is already contained in the
body of the rules itself
Notification: S.O.2395
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 31/3/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of " Scientific Research Association " in the field of medical research, subject to the following conditions :---
(i) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(ii) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 15th May each year at the latest in such form as may be laid down and intimated to them for this purposes.
Institution
Foundation for Medical Research, Bombay.
This notification is effective for a period of two years from 15th January, 1978, to 14th January, 1980.
[No.
2246 (F. No. 203/28/78--ITA--II)]
Notification: S.O.2585
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 3/4/1978
It is hereby notified for general information
that the approval given under section 35(1)(ii) of the Income-tax Act, 1961, to
Industrial & Scientific Research Association,
[No.
2251 (F. No. 203/50/78--ITA--II)
Notification: S.O.2219
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 6/4/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Agricutural Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961.
Institution
K. M. Scientific Research Centre, Masodha, Motinagar, Faizabad (U. P.)
This notification is effective for a period of one year from 17-1-1978 to 16-1-1979.
[No.
2255/F. No. 203/183/76-ITA. II
Notification: S.O.1584
Section(s) Referred: 35 ,35(1) ,35(1)(iii)
Statute: INCOME TAX
Date of Issue: 11/4/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Social Science Research, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to the following conditions :---
(i) The funds collected by the Kalakshetra,
(ii) That the institute shall maintain separate accounts of the funds collected by them under the exemption.
(iii) That the institute shall send an annual
report to the Indian Council of Social Science Research,
Institution
Kalakshetra,
This notification is effective for a period of 3 years from 1-4-78 to 31-3-1981.
[No.
2261 (F. No. 203/154/77-ITA. II)
Notification: S.O.1977
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 11/4/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Dakshinee for the purpose of the said section for and from the assessment years 1976-77.
[No.
2257/F. No. 197/39/77-IT(AI)
Notification: S.O.1988
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 11/4/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, the Department of Science and Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, under the category of "Institution" in the area of other natural or applied sciences, subject to the following conditions :
(i) that the Institution of Surveyors, New Delhi, will maintain a separate account of the sums received by it for scientific research in the field of natural or applied sciences (other than agriculture/animal husbandry/fisheries and medicines) ;
(ii) that the said Institution will furnish the annual return of its scientific research activities to the prescribed authority for every financial year in such forms as may be laid down and intimated to them for this purpose by 30th April, each year.
Institution
The Institution of Surveyors, New Delhi.
This notification is effective for a period of three years from 1-4-1978 to 31-3-1981.
[No.
2263 (F. No. 203/183/77-ITA. II)]
Notification: S.O.2045
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 11/4/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies "Shri Jain Swetamber Nakoda Paraswanath Tirath, Mewanagar" for the purpose of the said section for and from the assessment year(s) 1976-77.
[No.
2256/F. No. 197/4/78-IT(AI)
Notification: S.O.2128
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 11/4/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies "Shree Samsthan Kokarn Partagali Jeevottam Mutt" for the purpose of the said section for and from the assessment year(s) 1971-72.
[No.
2258/F. No. 197/164/76-IT(AI)
Notification: S.O.2220
Section(s) Referred: 35C ,35C(1) ,35C(1)(a)
Statute: INCOME TAX
Date of Issue: 11/4/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Ministry of Agriculture & Irrigation (Department of Agriculture), the prescribed authority for the purposes of clause (a) of sub-section (1) of section 35C of the Income-tax Act, 1961. This notification is effective from 1st April, 1978.
Institution
Gujarmal Modi Science Foundation, Modinagar.
[No.
2262/F. No. 203/166/77-ITA. II
Notification: S.O.2225
Section(s) Referred: 80L ,80L(1) ,80L(1)(ii)
Statute: INCOME TAX
Date of Issue: 11/4/1978
In exercise of the powers conferred by clause (ii) of sub-section (1) of section 80L of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the 6 per cent. --- 10 year Bonds, 1987 (First Series) issued by the Industrial Reconstruction Corporation of India Ltd. between 6th September and 8th September, 1977, for the purpose of the said clause.
[No.
2259/F. No. 178/38/77-IT. (AI)
Notification: S.O.1585
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 14/4/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of "Scientific Research Association" in the field of medical research subject to the following conditions :---
(i) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(ii) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 15th May each year at the latest in such form as may be laid down and intimated to them for this purpose.
Institution
The State Planning Institute, Lucknow, U. P.
This notification is effective for a period of two years from 14th March, 1978, to 13th March, 1980.
[No.
2269 (F. No. 203/58/78-ITA. II)
Notification: S.O.3025
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 14/4/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962 under the category of " Scientific Research Association " in the field of Medical Research, subject to the following conditions :---
(i) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(ii) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 15th May each year at the latest, in such form as may be laid down and intimated to them for this purpose.
Institution
Bhailal Amin Foundation,
This notification is effective for a period of two years from 15th March, 1978, to 14th March, 1980.
[No.
2268 (F. No. 203/60/78--ITA. II)
Notification: S.O.2396
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 17/4/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of " Scientific Research Association " in the field of medical research, subject to the following conditions :--
(i) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(ii) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 15th May each year at the latest in such form as may be laid down and intimated to them for this purpose.
Institution
Indian Pharmacological Society,
This notification is effective for a period of two years from 1st April, 1978, to 31st March, 1980.
[No. 2270 (F. No. 203/64/78--ITA--II)]
Notification:
S.O.2397
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 18/4/1978
It is hereby notified for general information
that the approval given under section 35(1)(ii) of the Income-tax Act, 1961, to
Mysore Iron and Steel Works, Bhadravati, by notification No. 34, dated 24th
November, 1946, is withdrawn with effect from 17th March, 1978, on the
recommendation of the prescribed authority, the Secretary, Department of
Science & Technology,
[No.
2271 (F. No. 203/63/78--ITA--II)
Notification: S.O.1787
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 20/4/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Veerayatan Nalanda, for the purpose of the said section for and from the assessment year(s) 1975-76.
[No.
2277 (F. No. 197/184/77-II(AI))
Notification: S.O.1978
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 20/4/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Akhil Bharat Krishi Goseva Sangh, Wardha, for the purpose of the said section for and from the assessment year(s) 1962-63.
[No. 2276/F. No. 197/193/77-IT(AI)
Notification: S.O.2221
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 26/4/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of "Scientific Research Association" in the field of Medical Research subject to the following conditions :----
(i) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(ii) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 15th May each year at the latest in such form as may be laid down and intimated to them for this purpose.
Institution
Dr. Modi Public Trust Free
This notification is effective for a period of two years from 15th March, 1978, to 14th March, 1980.
[No.
2278/F. No. 203/61/78-ITA. II
Notification: S.O.2297
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 26/4/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of "Scientific Research Association" in the field of Medical Research, subject to the following conditions :---
(i) that the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(ii) that the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 15th May each year at the latest in such form as may be laid down and intimated to them for this purpose.
Institution
This notification is effective for a period of two years from 15-3-1978 to 14-3-1980.
[No.
2280/F. No. 203/62/78-ITA. II
Notification: S.O.2586
Date of Issue: 26/4/1978
The Department of Revenue hereby amend the notification No. 2103 (F. No. 203/142/77 --ITA. II) dated 4th January, 1978, as under :
This
notification contains Corrigendum to Income-tax Act, 1961 carried out on April
26, 1978 not reproduced here as it is already contained in the body of the act
itself
Notification: S.O.1788
Section(s) Referred: 80G ,80G(2) ,80G(2)(b)
Statute: INCOME TAX
Date of Issue: 27/4/1978
In exercise of the powers conferred by sub-section (2)(b) of section 80(G) of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Shri Kallalagar Temple, Alagar Koil, Melur Taluk, Madurai District, Tamil Nadu, to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section.
[No.
2285 (F. No. 176/38/78-II(AI))
Notification: S.O.1789
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 27/4/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Arulmigu Chinthamoninathaswami Temple, Vasudevanallur, for the purpose of the said section for and from the assessment year(s) 1975-76.
[No.
2286 (F. No. 197/169/77-II(AI))
Notification: S.O.2222
Section(s) Referred: 35 ,35(1) ,35(1)(iii)
Statute: INCOME TAX
Date of Issue: 28/4/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Social Science Research, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to the following conditions :----
1. The Funds collected by Vikram Sarabhai Foundation under this exemption will be utilised exclusively for promotion of research in social science ;
2. That the Foundation shall maintain separate accounts of the funds collected by them under this exemption.
3. That the Vikram Sarabhai Foundation shall send
an annual report to the Indian Council of Social Science Research,
Institution
Vikram Sarabhai Foundation, Ahmedabad.
This notification is effective for a period of 3 years from 1-4-1978 to 31-3-1981.
[No.
2287/F. No. 203/9/78-ITA. II
Notification: G.S.R.631
Section(s) Referred: 280D
Statute: INCOME TAX
Date of Issue: 2/5/1978
In pursuance of the provisions of section 280D of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that annuity deposits made or recovered during the year 1978-79 shall bear interest at the rate of 4 1/4 per cent. (approximately) per annum.
[F.
No. 6(4)-PD/78]
Notification: S.O.2223
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 15/5/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of "Scientific Research Association" in the field of medical research, subject to the following conditions :----
(i) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(ii) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 15th May each year at the latest in such form as may be laid down and intimated to them for this purpose.
Institution
The
This notification is effective for a period of two years from 5-4-1978 to 4-4-1980.
[No.
2294/F. No. 203/70/78-ITA. II
Notification: S.O.2398
Section(s) Referred: 35 ,35(2A)
Statute: INCOME TAX
Date of Issue: 15/5/1978
It is hereby notified for general information
that the following scientific research has been approved for the period
specified below for the purposes of sub-section (2A) of section 35 of the
Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, by
the Secretary, Department of Science and Technology,
Name of the Scientific Research Development of suitable strains Programme : for Bio-transformation of steroids.
Name of the sponsor : Organon (
To be undertaken by : Department of Microbiology,
Bose Institute,
Proposed date of commencement : March, 1978.
Anticipated date of completion : December, 1980.
Estimated outlay : Rs. 60,480.
2. The Bose Institute, Calcutta, has been approved under section 35(1)(ii) of the Income-tax Act, 1961, vide Ministry of Finance (Department of Revenue) Notification No. 2139 (F. No. 203/143/77--ITA--II), dated 28th January, 1978.
[No.
2295 (F. No. 203/68/78--ITA--II)
Notification: S.O.2399
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 15/5/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, the Department of Science & Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, under the category " Association " in the area of other natural or applied sciences, subject to the following conditions :--
(i) That the Bakul Finechem Research Centre, Bombay, will maintain a separate account of the sums received by it for scientific research in the field of natural or applied sciences (other than agriculture/animal husbandry/fisheries & medicines).
(ii) That the said Centre will furnish the annual return of its scientific research activities to the prescribed authority for every financial year in such forms as may be laid down and intimated to them for this purposes, by 30th April, each year.
Institution
Bakul Finechem Research Centre,
This notification is effective for a period of two years from 1-4-77 to 31-3-1979.
[No.
2292 (F. No. 203/69/78--ITA-II)
Notification: S.O.2667
Date of Issue: 15/5/1978
The Department of Revenue hereby amend the Notification No. 593 (F. No. 203/13/74--ITA--II) dated 17-4-1974 as under :
This
notification contains Corrigendum to Income-tax Act, 1961 carried out on May
15, 1978 not reproduced here as it is already contained in the body of the act
itself
Notification: S.O.2046
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 16/5/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies "The Society of the Franciscan Brothers, Kotagiri" for the purpose of the said section for and from the assessment year(s) 1975-76.
[No.
2301/F. No. 197/49/77-IT(AI)
Notification: S.O.2466
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 20/5/1978
In exercise of the powers conferred by clause (v) sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Shree Bala Murugan Devasthanam for the purpose of the said section for and from the assessment year(s) 1977-78.
[No.
2302/F. No. 197/24/78--IT (AI)
Notification: S.O.347E
Section(s) Referred: 132 ,132(11)
Statute: INCOME TAX
Date of Issue: 20/5/1978
In exercise of the powers conferred by sub-section (11) of section 132 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies every Commissioner, for the purpose of passing orders on applications against any order made under sub-section (5) of the said section by an Inspecting Assistant Commissioner, empowered under sections 125 and 125A of the said Act, in respect of any person within the jurisdiction of the said Commissioner.
[No.
2303/F. No. 286/94/77-IT(Inv.) (Pt.)
Notification: S.O.1979
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 23/5/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Arogyavaram Development Society for the purpose of the said section for and from the assessment year(s) 1975-76.
[No.
2304/F. No. 197/79/78-IT(AI)
Notification:
S.O.355(E)
Section(s) Referred: 295
Statute: INCOME TAX
Date of Issue: 25/5/1978
In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :---
This
notification contains Amendment to Income-tax (Fifth Amendment) Rules, 1978
carried out on 25th May, 1978 not reproduced here as it is already contained in
the body of the rules itself
Notification: S.O.3026
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 26/5/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962 under the category of " Scientific Research Association " in the field of Medical Research, subject to the following conditions :---
(i) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(ii) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 15th May each year at the latest in such form as may be laid down and intimated to them for this purpose.
Institution
Medical Research Foundation,
This notification is effective for a period of two years from 18-5-1978, to 17-5-1980.
[No.
2316 (F. No. 203/46/78--ITA. II)
Notification: S.O.1980
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 27/5/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Countess of Dufferin Fund, Bengal Branch, for the purpose of the said section for and from the assessment year(s) 1962-63.
[No.
2323/F. No. 197/165/77-IT(AI)
Notification: S.O.363(E)
Section(s) Referred: 295
Statute: INCOME TAX
Date of Issue: 29/5/1978
In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :---
This
notification contains Amendment to Income-tax (Sixth Amendment) Rules, 1978 Rules
carried out on 29th May, 1978 not reproduced here as it is already contained in
the body of the rules itself
Notification: S.O.1981
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 31/5/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby amends its notification No. 2234 dated 29-3-1978 as below :---
This
notification contains Corrigendum to Income-tax Act, 1961 carried out on 31st
May, 1978 not reproduced here as it is already contained in the body of the act
itself
Notification: S.O.2467
Section(s) Referred: 80G ,80G(2) ,80G(2)(b)
Statute: INCOME TAX
Date of Issue: 31/5/1978
In
exercise of the powers conferred by sub-section (2)(b) of section 80G of the
Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies
Sansthan Sri Deo Ganpatipule to be a place of public worship of renown
throughout the State of Maharashtra for the purposes of the said section. [No.
2328/F. No. 176/42/78--IT(AI)
Notification: S.O.1982
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 3/6/1978
In exercise of the powers conferred by clause (iv)
of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961),
the Central Government hereby notifies Rashtrotthana Parishat,
[No.
2336/F. No. 197/7/78-IT(AI)
Notification: S.O.2129
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 5/6/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies "The Cathedral Church of the Redemption, New Delhi" for the purpose of the said section for and from the assessment year(s) 1973-74.
[No.
2337/F. No. 197/23/78-IT(AI)
Notification: S.O.2468
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 13/6/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Arulmigu Sakthi Vinayagar Temple, Chingleput for the purpose of the said section for and from the assessment year(s) 1976-77.
[No.
2347/F. No. 197/66/77--IT (AI)
Notification: S.O.2469
Section(s) Referred: 80G ,80G(2) ,80G(2)(b)
Statute: INCOME TAX
Date of Issue: 14/6/1978
In exercise of the powers confered by sub-section (2)(b) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sree Vellat Puthur Kshethra Samrakshana Samithi, Perintamanna to be a place of public worship of renown throughout the State of Kerala for the purposes of the said section.
[No.
2348/F. No. 176/33/78--IT(AI)
Top of Form
Notification:
S.O.2400
Section(s) Referred: 80G ,80G(2) ,80G(2)(b)
Statute: INCOME TAX
Date of Issue: 15/6/1978
In
exercise of the powers conferred by sub-section (2)(b) of section 80G of the
Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sri
Audikesava Perumal Sri Bashya-Karaswami Temple, Sriperumbudur to be a place of
public worship of renown throughout the State of Tamil Nadu for the purposes of
the said section. [No. 2349 (F. No. 176/50/78--ITA--I)
Notification: S.O.1983
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 22/6/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sri Ram Vittal Trust, Udipi, for the purpose of the said section for and from the assessment year 1977-78.
[No.
2355/F. No. 197/31/78-IT(AI)
Notification: S.O.1984
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 22/6/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies The Bengal Masonic Association Inter Services Charitable Trust, New Delhi, for the purpose of the said section for and from the assessment year 1977-78.
[No.
2356/F. No. 197/176/77-IT(AI)
Notification: S.O.1985
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 22/6/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Bhagini Samaj, Bombay, for the purpose of the said section for and from the assessment year 1976-77.
[No.
2357/F. No. 197/18/78-IT(AI)
Notification: S.O.1986
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 22/6/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies The Salesian Province of Calcutta (Northern India) for the purpose of the said section for and from the assessment year 1976-77.
[No.
2358/F. No. 197/161/77-IT(AI)
Notification: S.O.2668
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 24/6/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies " Incorporated and Unincorporated Dewaswoms, Suchindram " for the purpose of the said section for and from the assessment year(s) 1973-74.
[No.
2360/F. No. 197/9/78--IT AI
Notification: S.O.3083
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 27/6/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962 under the category of " Scientific Research Association " in the field of Medical Research, subject to the following conditions :---
(i) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(ii) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 15th May each year at the latest in such form as may be laid down and intimated to them for this purpose.
Institution
Arvind Eye Hospital of Govel Trust, Madurai.
This notification is effective for a period of two years from 24-4-1978 to 23-4-1980
[No.
2366 (F. No. 203/74/78--ITA--II)
Notification: 2133
Section(s) Referred: 246 ,246(2) ,246(2)(i)
Statute: INCOME TAX
Date of Issue: 7/7/1978
In exercise of the powers conferred by clause (i) of sub-section (2) of section 246 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes, having regard to the nature of the cases, the complexities involved and other relevant considerations, hereby directs that any assessee aggrieved by any of the following orders [other than the orders specified in clauses (a) to (h) of sub-section (2) of section 246] shall appeal to the Commissioner of Income-tax (Appeals) against such order, namely :---
(i) an order specified in clauses (d) to (h) (both inclusive) and (i) to (o) (both inclusive) of sub-section (1) of section 246 in the case of a company mentioned in clauses (d) and (e) of sub-section (2) of section 246 ;
(ii) an order against the assessee, being a person (other than a company) mentioned in section 2(31) of the Income-tax Act, where the assessee denies his liability to be assessed under this Act or any order of assessment under sub-section (3) of section 143 or section 144 and the assessee objects to the amount of income assessed or to the amount of tax determined or to the amount of loss computed or to the status under which he is assessed, and the amount of income so assessed or the amount of loss so computed exceed one lakh rupees ;
(iii) an order specified in clauses (d) to (o) (both inclusive) of sub-section (1) of section 246 in the case of persons or classes of persons referred to in (ii) above.
2. The above notification will take effect from 10-7-1978.
[No.
2381 --- F. No. 279/42/78-ITJ
Notification: S.O.433(E)
Section(s) Referred: 295
Statute: INCOME TAX
Date of Issue: 7/7/1978
In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :---
This
notification contains Amendment to Income-tax (Seventh Amendment) Rules, 1978
carried out on 7th July, 1978 not reproduced here as it is already contained in
the body of the rules itself
Notification: S.O.1984
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 22/6/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies The Bengal Masonic Association Inter Services Charitable Trust, New Delhi, for the purpose of the said section for and from the assessment year 1977-78.
[No.
2356/F. No. 197/176/77-IT(AI)
Notification: S.O.2470
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 13/7/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sree Durgiana Committee, Amritsar, for the purpose of the said section for and from the assessment year 1974-75.
[No.
2398/F. No. 197/62/78--IT (AI)
Notification: S.O.2471
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 13/7/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Shree Somnath Trust for the purpose of the said section for and from the assessment year 1977-78.
[No.
2397/F. No. 197/82/78--IT(AI)
Notification: S.O.3084
Section(s) Referred: 35 ,35(2A)
Statute: INCOME TAX
Date of Issue: 13/7/1978
It is hereby notified for general information that the following scientific research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961, by the Indian Council of Medical Research, New Delhi :---
Name of the Scientific Research Programme " Strockes in Young " -- a clinico pathological, bio- chemical, radiological Study.
To be undertaken by : Sir Hurkishondas
Nurrotamdas Hospital Medical Research Society,
Duration of project : 3 years from 2nd May, 1978.
Estimated Expenditure : Rs. 7,33,000 (Rs. Seven lakhs thirty-three thousands only).
The approval for the above project will be subject to the following conditions :---
(1) That the institution will maintain a separate
account of the amounts received and expenditure incurred for this research
project as distinct from the other expenditure of Sir Hurkishondas Nurrotamdas
Hospital Medical Research Society,
(2) That the institution will furnish annual returns of this scientific research project to the Council for each financial year by 15th May each year the latest in such form as may be laid down and intimated to them for this purpose.
This notification will be effective for a period of 3 years from 2nd May, 1978.
[No.
2401/F. No. 203/42/78--ITA--III
Notification: S.O.3142
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 13/7/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of " Scientific Research Association ", in the field of Medical Research, subject to the following conditions :---
(i) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(ii) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 31st May, at the latest in such form as may be laid down and intimated to them for this purpose.
Institution
Karnatak Cancer Therapy and Research Institute, Hubli
This notification is effective for a period of two years from 2nd June, 1978, to 1st June, 1980
[No.
2400 (F. No. 203/80/78--ITA II)
Notification: S.O.3143
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 13/7/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, the Department of Science & Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with Rule 6(iv) of the Income-tax Rules, 1962, under the category of " Association " in the area of the other natural or applied sciences, subject to the following conditions :--
(i) That the Systems Research Institute, Pune, will maintain a separate account of the sums received by it for scientific research in the field of natural or applied sciences (other than agriculture/animal husbandry/fisheries & medicines).
(ii) That the said institute will furnish the annual return of its scientific research activities to the prescribed authority for every financial year in such forms as may be laid down and intimated to them for this purpose, by 30th April, each year.
Institution
System Research Institute, Pune.
This notification is effective for a period of three years form 1st April, 1978, to 31st March, 1981.
[No. 2402/F. No. 203/66/78--ITA II
Notification:
S.O.3027
Section(s) Referred: 35 ,35(2A)
Statute: INCOME TAX
Date of Issue: 17/7/1978
It is hereby notified for general information
that the following scientific research programme has been approved for the
period specified below for the purposes of sub-section (2A) of section 35 of the
Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, by
the Secretary, Department of Science & Technology,
Name of the scientific research Programme : Studies in Fluidisation.
Name of Sponsor : Indian Pertochemicals Corporation Ltd., Boroda.
Implementing laboratory : National Chemical
Laboratory,
Proposed date of commencement : 19-8-1977.
Estimated outlay : Rs. 2.5 lakhs.
The National Chemical Laboratory, Poona is a unit of Council of Scientific and Industrial Research which is approved u/s. 10(2)(xiii) of the Income-tax Act, 1922, vide late Ministry of Finance Notification No. 34 dated 23rd November, 1946.
[No.
2419 (F. No. 203/88/78--ITA. II)
Notification: S.O.3144
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 17/7/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, the Department of Science & Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, under the category of " Association " in the area of other natural or applied sciences, subject to the following conditions :---
(i) That the Maharastra Association for the Cultivation of Science, Poona, will maintain a separate account of the sums received by it for scientific research in the field of natural or applied sciences (other than agriculture/animal husbandry/fisheries & medicines).
(ii) That the said association will furnish the annual return of its scientific research activities to the prescribed authority for every financial year in such forms as may be laid down and intimated to them for this purpose, by 30th April, each year.
Institution
Maharashtra Association for the Cultivation of Science, Poona.
This notification is effective for a period of three years from 6th March, 1978, to 5th March, 1981.
[No.
2411/F. No. 203/87/78--ITA II
Notification: S.O.3145
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 17/7/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, the Department of Science & Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act 1961, read with rule 6(iv) of the Income-tax Rules, 1962, under the category " institution " in the area of other natural or applied sciences, subject to the following conditions :--
(i) That the Institute of Indian Foundrymen, Calcutta, will maintain a separate account of the sums received by it for scientific research in the field of natural or applied sciences (other than agriculture/animal husbandry/fisheries & medicines) ;
(ii) That the said institute will furnish the annual return of its scientific research activities to the prescribed authority for every financial year in such forms as may be laid down intimated to them for this purpose, by 30th April, each year.
Institution
The
This notification is effective for a period of three years from 9th Febuary, 1978, to 8th Febuary, 1981.
[No.
2409/F. No. 203/21/78--ITA II
Notification: S.O.2587
Section(s) Referred: 80G ,80G(2) ,80G(2)(b)
Statute: INCOME TAX
Date of Issue: 18/7/1978
In exercise of the powers conferred by sub-section (2)(b) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sri Karaneeswarar Temple, Saidapet, Madras, to be a place of public worship of renown throughout the State of Tamil Nadu for the purpose of the said section.
[No.
2419 (F. No. 176/58/78--IT--AI)
Notification: S.O.2588
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 18/7/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies ' National Spiritual Assembly of the Baha'is of India ' for the purpose of the said section for and from the assessment year(s) 1977-78.
[No.
2420 (F. No. 197/197/77--IT--AI)
Notification: S.O.2589
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 19/7/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Arulmigu Vedanarayanaperumal Temple, Trichy, for the purpose of the said section for and from the assessment year(s) 1962-63.
[No. 2422 (F. No. 197/40/78--IT--AI)
Notification:
S.O.2590
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 24/7/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sri Marwari Sewa Sangh, Varanasi, for the purpose of the said section for and from the assessment year(s) 1974-75.
[No. 2432 (F. No. 197/216/77--IT--AI)
Notification: S.O.2591
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 24/7/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Xavier Kelavani Mandal Pvt. Ltd. for the purposes of the said section for and from the assessment year(s) 1976-77.
[No.
2433 (F.No. 197/206/77--IT. AI)
Notification: S.O.2592
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 24/7/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Calcutta Zorostrian Stree Mandal for the purpose of the said section for and from the assessment year 1978-79.
[No.
2361 (F. No. 197/175/77--IT--AI)
Notification: S.O.2593
Section(s) Referred: 80G ,80G(2) ,80G(2)(b)
Statute: INCOME TAX
Date of Issue: 24/7/1978
In exercise of the powers conferred by sub-section (2)(b) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Valanjambalam Devi Temple to be a place of public worship of renown throughout the State of Kerala for the purposes of the said section.
[No.
2362 (F. No. 176/51/78--IT--(AI)
Notification: S.O.464(E)
Section(s) Referred: 295
Statute: INCOME TAX
Date of Issue: 24/7/1978
In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :---
This
notification contains Amendment to Income-tax (Eighth Amendment) Rules, 1978
carried out on 24th July, 1978 not reproduced here as it is already contained in
the body of the rules itself
Notification: S.O.2917
Section(s) Referred: 35 ,35(1) ,35(1)(iii)
Statute: INCOME TAX
Date of Issue: 29/7/1978
It is hereby notified for general information
that the institution mentioned below has been approved by the Indian Council of
Social Science Research,
Institution
Karve Institute of Social Service, Poona.
This notification is effective for a period of 3 years from 1-4-1978 to 31-3-1981.
[No.
2443 (F. No. 203/75/78--ITA. II)
Notification: S.O.2918
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 29/7/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Agricultural Research, the prescribed authority for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961.
Institution
Premhari Research & Development Foundation,
This notification is effective for a period of 3 months from 1-4-1978 to 30-6-1978.
[No.
2444 (F. No. 203/35/78--ITA. II)
Notification: S.O.3146
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 29/7/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, the Department of Science & Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, under the category of " Association " in the area of other natural or applied sciences, subject to the following conditions :--
(i) That the Research Institute of Graphic Arts, New Delhi, will maintain a separate account of the sums received by it for scientific research in the field of natural or applied sciences (other than agriculture/animal husbandry/fisheries & medicines).
(ii) That the said institute will furnish the annual return of its scientific research activities to the prescribed authority for every financial year in such forms as may be laid down and intimated to them for this purpose, by 30th April, each year.
Institution
Research Institute of Graphic Arts, New Delhi.
This notification is effective for a period of 3 years from 13th March, 1978 to 12th March, 1981.
[No.
2441/F. No. 203/44/78--ITA II
Notification: S.O.3147
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 29/7/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, the Department of Science & Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the I. T. Rules, 1962, under the category of " Association " in the area of other natural or applied sciences, subject to the following conditions :--
(i) That the Endocrine Society of India, Chandigarh, will maintain a separate account of the sums received by it for scientific research in the field of natural or applied sciences (other than agriculture/animal husbandry/fisheries & medicines).
(ii) That the said Society will furnish the annual return of its scientific research activities to the prescribed authority for every financial year in such forms as may be laid down and intimated to them for this purpose, by 30th April, each year.
Institution
Endocrine Society of India, Chandigarh.
This notification is effective for a period of 3 years from 17-3-1978 to 16-3-1981.
[No.
2442/F. No. 203/182/77--ITA II
Notification: S.O.3686
Section(s) Referred: 80G ,80G(2) ,80G(2)(b)
Statute: INCOME TAX
Date of Issue: 31/7/1978
In exercise of the powers conferred by sub-section (2)(b) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Arulmigu Ranganathaswamy Temple, Madras, to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section.
[No. 2446 (F. No. 176/9/78--IT. AI
Notification: S.O.2919
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 2/8/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Agricultural Research, the prescribed authority for the purposes of clause (ii) of sub-setion (1) of section 35 of the Income-tax Act, 1961.
Institution
Kishore Bharati, Bankheri, District Hoshangabad (Madhya Pradesh).
This notification is effective for a period of 18 months from 1st April, 1977 to 30-9-1978.
[No.
2453 (F. No. 203/114/77--ITA. II)
Notification: S.O.2919
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 2/8/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Agricultural Research, the prescribed authority for the purposes of clause (ii) of sub-setion (1) of section 35 of the Income-tax Act, 1961.
Institution
Kishore Bharati, Bankheri, District Hoshangabad (Madhya Pradesh).
This notification is effective for a period of 18 months from 1st April, 1977 to 30-9-1978.
[No.
2453 (F. No. 203/114/77--ITA. II)
Notification: S.O.3148
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 2/8/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the I. T. Rules, 1962, under the category of " Scientific Research Association " in the field of Medical Research, subject to the following conditions :--
(i) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(ii) That the institution will furnish the annual return of its scientific research activities to the Council for each financial year by 31st May each year at the latest in such form as may be laid down and intimated to them for this purposes
Institution
Sher-I-Kashmir National Medical Institute Trust, Srinagar-Kashmir.
This notification is effective for a period of 2 years from 8-3-1978 to 7-3-1980.
[No.
2450/F. No. 203/96/78--ITA. II
Notification: S.O.3149
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 2/8/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the I. T. Rules, 1962, under the category of " Scientific Research Association " in the field of Medical Research, subject to the following conditions :--
(i) That the institute will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(ii) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 31st May each year at the latest in such form as may be laid down and intimated to them for this purposes.
Institution
Maharogi Sewa Samiti Warora,
This notification is effective for a period of 2 years from 20-5-1978 to 19-5-1980.
[No.
2455/F. No. 203/86-/78--ITA. II
Notification: S.O.3150
Section(s) Referred: 35 ,35(1) ,35(1)(iii)
Statute: INCOME TAX
Date of Issue: 2/8/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Social Science Research, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to the following conditions :--
1. The funds collected by the Gujarat Institute of Area Planning, Ahmedabad, under this exemption will be utilised excusively for promotion of research in Social Sciences.
2. That the
3. That the Gujarat Institute of Area Planning,
Ahmedabad, shall send an annual report to the Indian Council of Social Science
Research,
Institution
Gujarat Institute of Area Planning, Ahmedabad.
This notification is effective for a period of 3 years from 1-4-1978 to 31-3-1981.
[No.
2452/F. No. 203/54/78-ITA. II
Notification: S.O.3409
Section(s) Referred: 35 ,35(2A)
Statute: INCOME TAX
Date of Issue: 2/8/1978
It is hereby notified for general information
that the following scientific research programme has been approved for the
period specified below for the purposes of sub-section (2A) of section 35 of
the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962,
by the Indian Council of Agricultural Research,
Name of the scientific research Utilisation/Treatment of Effluent for programme : Irrigation.
Name of the sponsor : Harihar Polyfibres,
To be undertaken by :
Proposed date of commencement : 3 years with effect from 1-7-1978.
Anticipated date of completion : 30-5-1981.
Estimated expenditure : Rs. 3.80 lakhs.
2. The University of Agricultural Sciences,
Hebbal,
[No.
2454 (F. No. 203/51/78-ITA. II)
Notification: S.O.3410
Section(s) Referred: 35 ,35(2A)
Statute: INCOME TAX
Date of Issue: 2/8/1978
It is hereby notified for general information that the following scientific research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, by the Secretary, Department of Science & Technology, New Delhi.
Name of the scientific research Manufacture of Phenol/MEK from programme: n-butenes.
Name of the sponsor National Organic Chemical Industries Ltd., Bombay.
To be undertaken by
Proposed date of commence- 1-9-1977. ment :
Anticipated date of completion : 31-8-1979.
Estimated outlay : Rs. 1.6 lakhs (out of Rs.87,846 have already been paid.)
2. The Bombay University (Department of Chemical Technology) stands approved u/s. 10(2)(xiii) of the Income-tax Act, 1922, vide Ministry of Finance Notification No. 34 dated 23-11-1946.
[No.
2456 (F. No. 203/95/78--ITA. II)
Notification: S.O.3493
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 2/8/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Agricultural Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax 1961.
Institution
Potash Research Institute of India, New Delhi.
This notification is effective for a period of two years from 1-4-1978 to 31-3-1980.
[No.
2451/F. No. 203/36/77-ITA. II
Notification: S.O.3081
Section(s) Referred: 10 ,10(23A)
Statute: INCOME TAX
Date of Issue: 4/8/1978
In exercise of the powers conferred by sub-section (23A) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the profession of " Materials Management " for the purpose of the said section.
[No.
2459/F. No. 16/1/77--IT(AI)
Notification: S.O.3411
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 11/8/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, the Department of Science & Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, under the category of " Association " in the area of other natural or applied sciences, subject to the following conditions :--
(i) That the Parkhe Research Institute, Poona, will maintain a separate account of the sums received by it for scientific research in the field of natural or applied sciences (other than agriculture/animal husbandry/fisheries & medicines).
(ii) That the said institute will furnish the annual return of its scientific research activities to the prescribed authority for every financial year in such forms as may be laid down and intimated to them for this purpose, by 30th April, each year.
Institution
Parkhe Research Institute,
This notification is effective for a period of 1 year from 1-4-1978 to 31-3-1979.
[No.
2466 (F. No. 203/57/78-ITA. II)
Notification: S.O.3412
Section(s) Referred: 35 ,35(2A)
Statute: INCOME TAX
Date of Issue: 11/8/1978
It is hereby notified for general information that the following scientific research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, by the Secretary, Department of Science & Technology, New Delhi.
Name of the scientific research Yarn faults : Causes for occurrence and programme: their influence on weaving performance and fabric quality.
Name of the sponsors : New Shorrock Mills Nadiad ; Ashoka Mills, Ahmedabad ; Khatau Mills Bombay ; Rajasthan Spg. & Wvg. Mills, Bhilwara ; Arunoday Mills, Morbi.
Implementing laboratory : Ahmedabad Textile Industry's Research Association (ITIRA), Ahmedabad. Proposed date of commence- April, 1978. ment : Anticipated date of completion : March, 1981.
Estimated outlay : Rs. 3.07 lakhs.
2. The Ahmedabad Textile Industries Research Association stands approved u/s 10(2)(xiii) of the Icome-tax Act, 1922, vide Ministry of Finance Notification No. 34, dated 23-11-1946.
[No. 2467 (F. No. 203/92/78-ITA. II)
Notification: S.O.3413
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 11/8/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of " scientific research association " in the field of medical research, subject to the following conditions :--
(i) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(ii) That the institution will furnish the annual return of its scientific research activities to the council for each financial year by 31st May each year at the latest in such form as may be laid down and intimated to them for this purpose.
Instituion
Indian Academy of Cytologists, New Delhi.
This notification is effective for a period of 2 years from 20-6-1978 to 19-6-1980.
[No.
2468 (F. No. 203/94/78-ITA. II)
Notification:
S.O.3415
Section(s) Referred: 35 ,35(2A)
Statute: INCOME TAX
Date of Issue: 17/8/1978
It is hereby notified for general information that the following scientific research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, by the Secretary, Department of Science & Technology, New Delhi.
Name of the scientific research Evaluation of ethyl and methyl formates programme : as stored product fumigants.
Name of the sponsor : M/s. IDL Chemicals Ltd.,
Proposed date of commencement : 3-9-1977.
Anticipated date of completion : 2-9-1978.
Estimated outlay : Rs. 1,85,000.
2. The Central Food Technological Research Institute, Mysore, is a Unit of CSIR which stands approved u/s 10(2)(xiii) of the Income-tax Act, 1922, vide late Finance Department Notification No. 34 dated 23-11-1946.
[No.
2470/F. No. 203/105/78-ITA. II
Notification:
S.O.3338
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 4/9/1978
In exercise of the powers conferred by clause (v)
of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961),
the Central Government hereby notifies Sri Prathasarathy Perumal
[No. 2534 (F. No. 197/26/78--IT (AI)
Notification: S.O.3414
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 13/9/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, the Department of Science & Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, under the category of " institution " in the area of other natural or applied sciences, subject to the following conditions :--
1. That the Ganesh Scientific Research Foundation, New Delhi, will maintain a separate account of the sums received by it for scientific research in the field of natural or applied sciences (other than agriculture/animal husbandry/fisheries & medicines).
2. That the said foundation will furnish the annual return of its scientific research activities to the prescribed authority for every financial year in such forms as may be laid down and intimated to them for this purpose, by 30th April, each year.
Instituion
Ganesh Scientific Research Foundation, New Delhi.
This notification will be effective from 17-3-1978 to 31-3-1981.
[No.
2503/F. No. 203/47/78-ITA. II
Notification:
S.O.3416
Section(s) Referred: 35 ,35(2A)
Statute: INCOME TAX
Date of Issue: 21/9/1978
It is hereby notified for general information that the following scientific research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, by the Secretary, Department of Science & Technology, New Delhi. Name of the scientific research Preparation of Guargum Derivatives and programme : their evaluation as Thickeners for Slurry/Gel Explosives.
Name of the sponsor : M/s. IDL Chemicals Ltd.,
To be undertaken by : The Ahmedabad Textile Industries Research Association, Ahmedabad. Proposed date of commence- 1-6-1978. ment :
Anticipated date of completion : 28-2-1979. Estimated outlay : Rs. 65,000.
2. The Ahmedabad Textile Industries Research Association, Ahmedabad stands approved u/s. 10(2)(xiii) of the Income-tax Act, 1922, vide late Finance Department Notification No. 34 dated 23-11-1946.
[No.
2515/F. No. 203/120/78-ITA. II]
Notification: S.O.3494
Date of Issue: 21/9/1978
The Department of Revenue hereby amends the notifications No. 2451 (F. No. 203/36/ 77--ITA. II) dated 2nd August, 1978, as under :
This
notification contains Amendment to Income-tax Act, 1961 carried out on
September 21, 1978 not reproduced here as it is already contained in the body
of the act itself
Notification: S.O.3585
Section(s) Referred: 80G ,80G(2) ,80G(2)(b)
Statute: INCOME TAX
Date of Issue: 4/10/1978
In exercise of the powers conferred by sub-section (2)(b) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Trikkanand Triyambakeswara Temple, Pallikkare, to be a place of public worship of renown throughout the State of Kerala for the purpose of the said section.
[No.
2535/F. No. 176/54/78--IT (AI)
Notification: S.O.3339
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 9/10/1978
In exercise of the powers conferred by clause (v)
of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961),
the Central Government hereby notifies Sri Jyotirmath (Badrikashram),
[No.
2543 (F. No. 197/196/77--IT (AI))
Notification: S.O.3495
Date of Issue: 9/10/1978
The Department of Revenue hereby amends the notification No. 2101 (F. No. 203/6/77--ITA. II) dated 4-1-1978 as under :
This
notification contains Amendment to Income-tax Act, 1961 carried out on October
9, 1978 not reproduced here as it is already contained in the body of the act
itself
Notification: S.O.3496
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 9/10/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clasue (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(iii) of the Income-tax Rules, 1962, under the category of " Scientific Research Association " in the field of Medical Research, subject to the following conditions :
(1) That the institution will maintain a separate of the sums received by it for scientific research in the field of medical research.
(2) That the institution will furnish annual returns of its scientific research activities to the Council for financial year by 31st May each year at the latest in such form as may be laid down and intimated to them for this purpose.
Institution
The Institute for Cancer Research, North Bengal
Medical College & Hospital, Sushrutanagar, Distt.
This notification is effective for a period of 2 years from 14-8-1978 to 13-8-1980.
[No. 2540/F. No. 203/177/77--ITA. II
Notification: S.O.3497
Section(s) Referred: 35 ,35(1) ,35(1)(iii)
Statute: INCOME TAX
Date of Issue: 9/10/1978
In continuation of this department's notification No. 1078 (F. No. 203/62/75--ITA. II) dated 9th December, 1975, it is hereby notified for general information that the approval to the institution mentioned below has been extended by the Indian Council of Social Science Research, New Delhi, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to the conditions as mentioned therein for a further period of 3 years with effect from 1-4-1978.
Institution
The Research & Documentation Centre in Social Welfare and Development, Bombay.
This notification is effective for a further period of 3 years from 1-4-1978 to 31-3-1981.
[No.
2541/F. No. 203/110/78--ITA. II]
Notification: S.O.3499
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 9/10/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Arulmigu Arunachaleswarar Temple, Thiruvannamalai, for the purpose of the said section for and from the assessment year(s) 1975-76.
[No.
2544/F. No. 197/134/77-IT(AI)
Notification: S.O.3623
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 9/10/1978
It is hereby notified for general information that the Institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of " Scientific Research Association " in the field of Medical Research, subject to the following conditions :--
(1) That the Institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(2) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 31st May each year at the latest in such form as may be laid down and intimated to them for this purpose.
Institution
Indian Association for Radiation Protection, Bombay.
This notification is effective for a period of 2 years from 4-9-1978 to 3-9-1980.
[No.
2539 (F. No. 203/139/78-ITA. II)
Notification: S.O.3500
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 18/10/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, (43 of 1961), the Central Government hereby notifies Sri Ahobila Mutt, Tamil Nadu, for the purpose of the said section for and from the assessment year(s) 1971-72.
[No.
2548/F. No. 197/49/78-IT(AI)
Notification: S.O.615(E)
Section(s) Referred: 37 ,37(3)
Statute: INCOME TAX
Date of Issue: 27/10/1978
In pursuance of clause (b) of rule 6 of Part A of the Fourth Schedule to the Income-tax Act, 1961 (43 of 1961), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. S.O. 576(E) dated the 21st July, 1977, the Central Government hereby fixes with immediate effect eight per cent. as the rate referred to in the said clause (b).
[No.
2560/F. No. 142(9)/78--TPL
Notification: S.O.222
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 30/10/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Delhi Council for Child Welfare for the purpose of the said section for and from the assessment year 1976-77.
[No.
2568/F. No. 197/61/77--IT(AI)
Notification: S.O.3501
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 30/10/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Cochin Devaswom Board, Trichur, for the purpose of the said section for and from the assessment year 1972-73.
[No.
2567/F. No. 197/152/78--IT(AI)
Notification: S.O.3502
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 30/10/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Shri Jain Swetamber Bhandar Tirth, Rajgir, for the purpose of the said section for and from the assessment year 1973-74.
[No.
2565/F. No. 197/25/78--IT(AI)
Notification: S.O.3503
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 30/10/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Shri 108 Prannath Mandir Trust Dham, Panna, for the purpose of the said section for and from the assessment year 1977-78.
[No. 2566/F. No. 197/90/77--IT(AI)
Notification: S.O.3688
Section(s) Referred: 269B ,269B(1)
Statute: INCOME TAX
Date of Issue: 30/10/1978
In partial modification of order No. 106/74 (328/227/74--WT), dated 20-11-1974, and by virtue of the powers conferred by sub-section (1) of section 269B of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby authorise every Assistant Commissioner of Income-tax specified in column (2) of the Table appended to this order to perform the functions of a competent authority under Chapter XXA of the said Act within the local limits specified in the corresponding entry in column (3) of the said Table :--
2. This order shall come into force on 1-11-1978.
TABLE ----- 1 2 3 ----- 1. Inspecting Assistant Com- Entire area falling within the field missioner of Income-tax, Kanugo Circle of Mehrauli area, falling Acquisition Range-I, Delhi/ within the Imperial City, i.e., New Delhi New Delhi. and all Nazul Estates falling in the said area except the areas assigned to the Ins- pecting Assistant Commissioner of Income- tax, Acquisition Range-III, Delhi/New Delhi.
2. Inspecting Assistant Com- Entire area falling within Kanugo Circle missioner of Income-tax, of Delhi (excluding the area falling on the Acquisition Range-II, Delhi/ Eastern side of river Jamuna and the Pat- New Delhi. wari circle of Burari, Badli & Shakurpur) including the city of old Delhi, Paharganj- North of Original (Desh Bandhu Gupta) Road, Delhi, Ajmeri Gate Extension area and all the Nazul Estates falling therein.
3. Inspecting Assistant Com- Entire area falling
within the Kanugo missioner of Income-tax, Circle of Palam (including Delhi
Cantt. Acquisition Range-III, area) Narela & Najafgarh and Patwari
Delhi/New Delhi. circles of Burari, Badli and Shakurpur of field
Areas comprised in Paharganj-South Original (Desh
Bandhu Gupta) Road,
[No.
2563/78-F. No. 316/134/78--WT]
Notification: S.O.223
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 3/11/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Lady Tata Memorial Trust for the purpose of the said section for and from the assessment year 1976-77.
[No.
2569/F. No. 197/116/78--IT(AI)
Notification: S.O.3624
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 7/11/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sri Subramanya Swami Adi Krithikai Laksharchana Committee, Secundrabad, for the purposes of the said section for and from the assessment year 1977-78.
[No.
2572/F. No. 197/147/78--IT (AI)
Notification: S.O.465
Section(s) Referred: 35 ,35(2A)
Statute: INCOME TAX
Date of Issue: 9/11/1978
It is hereby notified for general information that the following scientific research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, by the Secretary, Department of Science & Technology, New Delhi.
Name of the Scientific Research 1. Pelletising of Alumina. Programme : 2. Grain refinement in Aluminium alloys.
Name of the Sponsor : Indian Aluminium Co.,
Sponsored at : Maharaja Sayajirao University of
Baroda,
Proposed date of commencement : 1. July, 1978. 2. July, 1978.
Anticipated date of completion : 1. December, 1978. 2. June, 1979.
Estimated outlay : 1. Rs. 20,000 2. Rs. 14,300
The Maharaja Sayajirao University of Baroda,
[No.
2578/F. No. 203/149/78-ITA. II
Notification: S.O.375
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 15/11/1978
It is hereby notified for general information that the institutions mentioned in the list have been approved by the Indian Council of Agricultural Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961.
This notification will be effective from 14th March, 1978.
Indian Council of Agricultural Research 'Krishi Bhavan', New Delhi-110 001.
List of the ICAR Research Institutes approved under section 35(1)(ii) of the Income-tax Act, 1961.
Institutions
1. Indian Agricultural Research Institute, New Delhi-110 012.
2. Central Aid Zone Research Institute, Jodhpur-342 001 (Rajasthan).
3. Cotton Technological Research Laboratory,
4. Central Institute of Cotton Research, 151/A,
5. Indian Grassland & Fodder Research Institute, Gwalior-Jhansi Road, Jhansi-284 001.
6. Jute Agricultural Research Institute, 24-Parganas, P.O., Barrackpore-743 101 (W.B.).
7. Jute Technological Research Laboratories, 12,
8. Indian Institute of Horticultural Research,
255,
9. Indian Lac Research Institute, P.O. Namkum,
Ranchi-834 010 (
10. Central Potato Research Institute, Simla-171 001 (H.P.).
11. Central Rice Research Institute, Cuttack-753 006.
12. Central Plantation Crops Research Institute, Post Kudlu, Kasaragod-670 124 (Kerala).
13. Central Soil Salinity Research Institute, Karnal-132 001 (Haryana).
14. Indian Institute of Sugarcane Research, P.O. Dilkusha, Lucknow-226 002 (U.P.).
15. Sugarcane Breeding Institute, Lawley Road, Coimbatore-641 007 (Tamil Nadu).
16. Central Tuber Crops Research Institute, Sreekariyam, Trivandrum-695 017 (Kerala).
17. Central Tobacco Research Institute, Rajahmundry-833 101.
18. Central Soil & Water Conservation
Research and Training Institute, 218,
19. Central Institute of Agricultural Engineering, Addl. A-Block, II Floor, Guru Tegh Bahadur Complex, T.T. Nagar, Bhopal-462 003.
20. Indian Veterinary Research Institute, Izatnagar-243 122 (U.P.).
21. National Dairy Research Institute, Karnal-132 001 (Haryana).
22. Central Inland Fisheries Research Institute, Barrackpore-743 101 (W.B.).
23. Central Marine Fisheries Research Institute, P.B. No. 1912, Vincent Road, Cochin-682 018 (Kerala).
24. Central Institute of Fisheries Technology, P.O. Matesyapuri, Cochin-682 029 (Kerala).
25. Central Sheep & Wool Research Institute, P.O. Avikanagar-304 501 (Rajasthan).
26. Institute of Agricultural Research Statistics, Library Avenue, New Delhi-110 012.
27. Vivekananda Parvatiya Krishi Anusandan Shala, Almore-263 601 (U.P.)
28. National Bureau of Soil Survey and Land Use Planning, IARI Campus, New Delhi-110 012.
29. National Bureau of Plant Genetic Resources, IARI Campus, New Delhi-110 012.
30. ICAR Research Complex for North Eastern Hills Region, Amrit Bhavan, Shillong-793 001.
31. Directorate of Oilseeds Research, 'D' Block,
32. Project Directorate, All India Co-ordinated Research Project on Dryland Agriculture, Amberpet, Hyderabad-500 030.
33. Project Directorate, All India Co-ordinated Research Rice Improvement Project, Rajendranagar, Hyderabad-500 030.
34. Project Directorate, All India Co-ordinated Research Project on Wheat, I.A.R.I., New Delhi-110 012.
35. Project Directorate, All India Co-ordinated Research Project on Pulses, Regional Station, I.A.R.I., Kanpur (U.P.).
[No.
2579/F. No. 203/56/78-ITA-II
Notification: S.O.224
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 20/11/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sri Rama Nama Sankeertana Sangam, Vijaywada for the purpose of the said section for and from the assessment year 1977-78.
[No.
2582/F. No. 197/54/78--IT(AI)
Notification: S.O.225
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 20/11/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies The Bombay Humanitarian League for the purpose of the said section for and from the assessment year 1974-75.
[No.
2583/F. No. 197/90/78--IT(AI)
Notification: S.O.376
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 20/11/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Agricultural Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961.
Institution
Agricultural Institute, Kosbad-Hill, Thana (Maharashtra).
This notification is effective for a period of two years from 1st May, 1978, to 30th April, 1980.
[No. 2584/F. No. 203/154/78-ITA.II
Notification:
S.O.1203-2
Date of Issue: 21/11/1978
The Department of Revenue hereby amend the Notification No. 2186 (F. No. 203/19/78-ITA. II) dated the 25th February, 1978, as under :--
This
notification contains Corrigendum to Income-tax Act, 1961 carried out on 21st
November, 1978 not reproduced here as it is already contained in the body of
the Act itself
Notification: S.O.226
Section(s) Referred: 80G ,80G(2) ,80G(2)(b)
Statute: INCOME TAX
Date of Issue: 21/11/1978
In exercise of the powers conferred by sub-section (2)(b) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Arulmigu Lakshminarasimhaswamy Temple, Polur, North Arcot District, to be place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section.
[No.
2586/F. No. 176/85/78--IT(AI)
Notification: S.O.377
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 22/11/1978
In continuation of this Department's Notification No. 1346 F. No. 203/43/76-ITA.II, dated 5th June, 1976, it is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of "Scientific Research Association" in the field of medical research, subject to the following conditions :--
(1) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(2) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 31st May each year at the latest in such form as may be laid down and intimated to them for this purpose.
Institution
National Institute of Mental Health and Neuro Sciences, Bangalore.
This notification is effective for a period of two years from 5th June, 1978, to 4th June, 1980.
[No.
2590/F. No. 203/136/78-ITA.II]
Notification: S.O.378
Section(s) Referred: 35 ,35(1) ,35(1)(iii)
Statute: INCOME TAX
Date of Issue: 22/11/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Social Science Research, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961.
Institution
This notification is effective for a period of three years from 24-3-1978 to 23-3-1981.
[No.
2591/F. No. 203/118/78-ITA.II
Notification: S.O.379
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 23/11/1978
In continuation of this Department Notification No. 1569 F. No. 203/167/76-ITA. II dated 30th November, 1976, it is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of "Scientific Research Association" in the field of medical research, subject to the following conditions :--
(i) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(ii) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 31st May each year at the latest in such form as may be laid down and intimated to them for this purpose.
Institution
This notification is effective for a period of two years from 30th November, 1978, to 29th November, 1980.
[No.
2592/F. No. 203/159/78-ITA. II
Notification: S.O.380
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 23/11/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of "Scientific Research Association" in the field of medical research, subject to the following conditions :--
(1) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(2) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 31st May each year at the latest in such form as may be laid down and intimated to them for this purpose.
Institution
The Society for Prevention of Heart Disease and Rehabilitation, Bombay.
This notification is effective for a period of two years from 18th September, 1978, to 17th September, 1980.
[No.
2593/F. No. 203/164/78-ITA. II
Notification: S.O.466
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 27/11/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies National Centre for the Performing Arts for the purpose of the said section for and from the assessment year 1976-77.
[No.
2594/F. No. 197/68/78-IT(AI)]
Notification: S.O.847
Date of Issue: 8/12/1978
The Department of Revenue hereby amends the Notification No. 1416 (F. No. 203/1/70-ITA. II), dated the 6th April, 1970, as under :--
This
notification contains Corrigendum to Income-tax Act, 1961 carried out on 8th
December, 1978 not reproduced here as it is already contained in the body of
the Act itself
Notification: S.O.467
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 12/12/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby amends its Notification No. 2209 (F. No. 197/58/77-IT(AI)) dated 4th March, 1978, as under :--
This
notification contains Corrigendum to Income-tax Act, 1961 carried out on 12th
December, 1978 not reproduced here as it is already contained in the body of
the act itself
Notification: S.O.468
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 12/12/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of "Scientific Research Association" in the field of medical research, subject to the following conditions :--
(1) That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
(2) That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 31st May each year at the latest in such form as may be laid down and intimated to them for this purpose.
Institution
Nutrition Foundation of India, New Delhi.
This notification is effective for a period of two years from 26-9-1978 to 25-9-1980.
[No.
2606/F. No. 203/143/78-ITA. II]
Notification: S.O.848
Section(s) Referred: 35 ,35(2A)
Statute: INCOME TAX
Date of Issue: 12/12/1978
It is hereby notified for general information
that the following scientific research programme had been approved for the
period specified below for the purposes of sub-section (2A) of section 35 of
the Income-tax Act, 1961, read with rule 6(iv) of the I.T. Rules, 1962, by the
Secretary, Department of Science & Technology,
Name of the scientific research programme Development of Process for Clofazimine (Lamprene) on anti-leprosy drug on 1 kg. scale.
Name of the sponsorer IDL Chemicals Ltd., P. Box No. 1, Sanatnagar (IE) P.O., Hyderabad.
Implementing Lab. Central Drug Research Institute, Lucknow.
Proposed date of commencement 4-5-1978.
Anticipated date of completion 3-5-1979.
Estimated outlay Rs. 50,000.
2. The Central Drug Research Institute,
[No. 2609 (F. No. 203/127/78-ITA. II)
Notification: S.O.849
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 12/12/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of "Scientific Research Association" in the field of medical research, subject to the following conditions :--
1. That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
2. That the institution will furnish annual returns of its scientific research activities to the council for each financial year by 31st May, each year at the latest in such form as may be laid down and intimated to them for this purpose.
Institution
Eye Research Centre,
This notification is effective for a period of 2 years from 23rd November, 1978, to 22nd November, 1980.
[No. 2610 (F. No. 203/124/78-ITA. II)
Notification: S.O.855
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 18/12/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby amends its Notification No. 2534 [F. No. 197/26/78-IT (AI)] dated 4-9-78 as follows :--
This
Notification contains Corrigendum to Income-tax Act, 1961 carried out on 18th
December, 1978 not reproduced here as it is already contained in the body of
the act itself
Notification: S.O.2003
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 22/12/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Indian Economic Association for the purpose of the said section for and from the assessment year 1978-79.
[No.
2621/F. No. 197/173/78-IT(AI)
Notification: S.O.2004
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 22/12/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies The Governor of West Bengal's All Purposes Benevolent Fund for the purpose of the said section for and from the assessment year 1968-69.
[No.
2622/F. No. 197/186/78-IT(Al)
Notification: S.O.469
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 22/12/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, the Department of Science and Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, under the category of "University" in the area of other natural or applied sciences, subject to the following conditions :--
(i) that the North-Eastern Hill University, Shillong, will maintain a separate account of the sums received by it for scientific research in the field of natural or applied sciences.
(ii) that the said University will furnish the annual return of its scientific research activities to the prescribed authority for every financial year in such forms as may be laid down and intimated to them for this purpose, by 30th April, each year.
Institution
This notification is effective from 21st August, 1978.
[No.
2619 (F. No. 203/112/78-ITA. II)
Notification: S.O.778
Section(s) Referred: 35 ,35(1) ,35(1)(iii)
Statute: INCOME TAX
Date of Issue: 22/12/1978
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Social Science Research, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to the following conditions :--
1. The funds collected by the institute under this exemption will be utilised exclusively for promotion of research in social sciences ;
2. The institute shall maintain separate accounts of the funds collected by them under the exemption ;
3. That the Institute shall send an annual report
to the Indian Council of Social Science Research,
Institution
This approval is effective for a period of 3 years from the date of issue of this notification.
[No. 2618/F. No. 203/79/77-ITA. (II)
Notification: S.O.850
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 22/12/1978
In continuation of this Department's Notification No. 1347, dated 5-6-1976, it is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of "Scientific Research Association" in the field of medical research, subject to the following conditions :--
1. That the institution will maintain a separate account of the sums received by it for scientific research in the field of medical research.
2. That the institution will furnish annual returns of its scientific research activities to the council for each financial year by 31st May, each year at the latest is such form as may be laid down and intimated to them for this purpose.
Institution
This notification is effective for a period of 2 years from 5-6-1978 to 4-6-1980.
[No.
2620/F. No. 203/162/78-ITA II
Notification: S.O.851
Section(s) Referred: 35 ,35(2A)
Statute: INCOME TAX
Date of Issue: 22/12/1978
It is hereby notified for general information that the following scientific research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, by the Secretary, Department of Science and Technology, New Delhi.
Name of the scientific research programme Development of a process for Primaquine
Name of the sponsorer IDL Chemicals Ltd., P. B. No. 1, Sanatnagar (IE) P.O., Hyderabad-500018 (A.P.)
Implementing Lab. Central Drug Research Institute, Lucknow-226001.
Date of commencement 4-5-1978.
Anticipated date of completion 3-5-1979.
Estimated outlay Rs. 85,000.
2. The Central Drug Research Institute,
[No.
2616/F. No. 203/173/78-ITA II
Notification: S.O.852
Section(s) Referred: 35 ,35(2A)
Statute: INCOME TAX
Date of Issue: 22/12/1978
It is hereby notified for general information that the following scientific research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, by the Secretary, Department of Science & Technology, New Delhi.
Name of the scientific research programme Remedial Measure for Industrial and Saline Problems in Transmission Line Insulators.
Name of the sponsorer M/s. W.S. Insulators of India Ltd., Madras.
Sponsored at I.I.T., Madras.
Proposed date of commencement 1-11-1978.
Proposed date of completion 31-10-1980.
Estimated outlay Rs. 1,00,000.
2. The Indian Institute of Technology,
[No.
2617/F. No. 203/174/78-ITA II
Notification: S.O.725(E)
Section(s) Referred: 295
Statute: INCOME TAX
Date of Issue: 23/12/1978
In exercise of the powers conferred by section 295 of the Income-tax Act, 1961, (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :--
This notification contains Amendment to Income-tax (Ninth Amendment) Rules, 1978 carried out on December 23, 1978 not reproduced here as it is already contained in the body of the rules itself
Notification: S.O.2005
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 30/12/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Gujarat Rajya Rahat Samiti, Ahmedabad, for the purpose of the said section for and from the assessment year(s) 1972-73.
[No. 2626 (F. No. 197/139/78-IT(AI))
Notification: S.O.578
Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 30/12/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Arulmigu Swaminathaswami Temple, Swamimalai, for the purpose of the said section for and from the assessment year 1977-78.
[No.
2625/F. No. 197/187/87-IT (AI)
Notification: S.O.579
Section(s) Referred: 80G ,80G(2) ,80G(2)(b)
Statute: INCOME TAX
Date of Issue: 30/12/1978
In exercise of the powers conferred by sub-section (2)(b) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sri Arappaleeswarar Temple, Kollimalai P.O., Salem District, Tamil Nadu, to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section.
[No. 2627/F. No. 176/101/78-IT(AI)
Noification: S.O.853
Section(s) Referred: 35 ,35(2A)
Statute: INCOME TAX
Date of Issue: 30/12/1978
In continuation of this Department's Notification No. 1250 dated 8th March, 1976 (F. No. 203/27/76-ITA. II), it is hereby notified for general information that the following scientific research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961, by the Indian Council of Medical Research, New Delhi.
1. Name of the scientific research programme Development and research on newer methods for rehabilitating rural physically handicapped Indian children with special reference to their environmental conditions, and an in-depth study of rehabilitation of polimyelities and cerebral palsy cases at domiciliary level in a rural rehabilitation complex.
2. Sponsored by : 1. Agarwal Engineering
Corporation, Kalyan Bhavan, 4th Floor, 35,
3. Sponsored at Hastimal Sancheti Memorial Trust, Pune.
4. Total cost of the project Rs. 93,73,200
5. Duration Five years from 1st January, 1976, to 31st December, 1981.
2. Hastimal Sancheti Memorial Trust, Pune, where the above programme has been sponsored, has been approved for the purpose of section 35(1)(ii) by Notification No. 1164 (F. No. 203/31/76-ITA II) dated 15th December, 1973.