Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 3/1/1977

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 Kodanda Ramaswamy Temple, Vontimitta (P.O.), Sidhout Taluk, Cuddapah District, Andhra Pradesh " to be a place of public worship of renown throughout the State of Andhra Pradesh for the purposes of the said section.

[No. 1613--F. No. 176/105/76-IT(IA)

Notification: S.O.1279

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 4/1/1977

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 " Shiromani Gurudwara Prabandhak Committee, Amritsar " for the purpose of the said section for and from the assessment year 1976-77. [No. 1614/F. No. 197/121/76-IT(AI)

Notification: S.O.1985

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 6/1/1977

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 and from the assessment year 1973-74 :--

" (i) Army Wives Welfare Association, New Delhi,

(ii) Disabled Army Personnel, Widows and Orphans Fund, New Delhi.".

[No. 1615/F. No. 197/115/76-IT(AI)

Notification: S.O.1232

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 7/1/1977

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 Salvation Army, 16--A Shankershat Road, Poona " for the purpose of the said section for and from the assessment year 1976-77.

[No. 1616 (F. No. 197/4/76-IT(AI))

Notification: S.O.736

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 11/1/1977

It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, 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, in the area of other natural or applied sciences, subject to the following conditions :--

(i) that the Karnataka University, Dharwar, will maintain a separate account of the sums received by it for scientific research.

(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

Karnataka University, Dharwar.

This notification takes effect from 24th August, 1976.

[No. 1617/F. No. 203/138/76-ITA. II

Notification: S.O.18(E)

Section(s) Referred: 44AA ,44AA(3)

Statute: INCOME TAX

Date of Issue: 12/1/1977

The following draft of certain rules further to amend the Income-tax Rules, 1962, which the Central Board of Direct Taxes proposes to make in exercise of the powers conferred by sub-section (3) of section 44AA, read with section 295, of the Income-tax Act, 1961 (43 of 1961), is hereby published for the information of all persons likely to be affected thereby ; and notice is hereby given that the said draft will be taken into consideration on or after the 1st day of March, 1977.

2. Any objection or suggestion which may be received from any person with reference to the said draft before the said date will be considered by the Central Board of Direct Taxes.

DRAFT RULES

1. (1) These rules may be called the Income-tax (Amendment) Rules, 1977.

2. In Part II of the Income-tax Rules, 1962, after rule 6E and before Sub-Part D, the following Sub-Part shall be inserted, namely :--

"CC. Books of account.

6F. Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions. -- (1) Every person carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or authorised representative or film artist shall keep and maintain the books of account and other documents specified in sub-rule (2).

(2) The books of account and other documents referred to in sub-rule (1) shall be the following, namely :--

(i) a daily cash book ;

(ii) a journal, if the accounts are maintained according to the mercantile system of accounting ;

(iii) a ledger ;

(iv) duplicate copies of machine-numbered bills and receipts issued by the person ;

(v) original bills and receipts in respect of expenditure incurred by the person or, where such bills and receipts are not issued and the expenditure incurred does not exceed twenty-five rupees, payment vouchers prepared and signed by the person.

Explanation. -- In this rule, --

(a) "authorised representative" means a person who represents any other person, on payment of any fee or remuneration, before any tribunal or authority constituted or appointed by or under any law for the time being in force, but does not include an employee of the person so represented or a person carrying on legal profession or a person carrying on the profession of accountancy ;

(b) "daily cash book" means a record of all cash receipts and payments, kept and maintained from day to day, and giving the cash balance in hand at the end of each day ;

(c) "film artist" means any person engaged in his professional capacity in the production of a cinematograph film, whether produced by him or by any other person, as --

(i) an actor ;

(ii) a cameraman ;

(iii) a director, including an assitant director ;

(iv) a music director, including an assistant music director ;

(v) an art director, including an assistant art director ;

(vi) a dance director, including an assitant dance director ;

(vii) an editor ;

(viii) a singer ;

(ix) a lyricist ;

(x) a story writer ;

(xi) a screen-play writer ;

(xii) a dialogue writer ; and

(xiii) a dress designer.

(3) A person carrying on medical profession shall, in addition to the books of account and other documents specified in sub-rule (2), keep and maintain the following, namely :--

(i) a daily case register in Form No. 3C ;

(ii) an inventory, as on the first and the last day of the previous year, of the stock of drugs, medicines and other consumable accessories used for the purpose of his profession.

(4) The books of account and other documents specified in sub-rule (2) and sub-rule (3) shall be kept and maintained by the person at the place where he is carrying on the profession or, where the profession is carried on in more places than one, at the principal place of his profession :

Provided that where the person keeps and maintains seperate books of account in respect of each place where the profession is carried on, such books of account and other documents may be kept and maintained at the respective places at which the profession is carried on.".

3. In Appendix II to the Income-tax Rules, 1962, after Form No. 3B, the following Form shall be inserted, namely :--

"FORM No. 3C [See rule 6F(3)] Form of Daily Case Register

(To be maintained by practitioners of any system of medicine, i.e., physicians, surgeons, dentists, pathologists, radiologists, vaids, hakims, etc.)

------ Date S. No. Patient's name Nature of professional Fees or charges for services rendered, i.e., services rendered general consultation, - surgery, injection, By By visit, etc. cash cheque Rs. Rs. ------ (1) (2) (3) (4) (5) (6) ------

-------

[No. 1620/F. No. 133(102)/76-TPL

Notification: S.O.1062

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 13/1/1977

Scientific Research Programme

Preservation and storage of Alginate bearing sea-weeds, viz., Sargassum.

Sponsored at :

(1) Ahmadabad Textile Industry's Research Association, Ahmedabad. (2) Central Salt and Marine Chemical Reseach Institute, Bhavanagar.

Date of Commencement

Atira on 17-7-1976 Csmcri on 1-9-1976

Anticipated date of completion

Atira on 15-1-1977 Csmcri on 31-8-1977

Estimated Expenditure

Atira Rs. 28,600 Csmcri Rs. 52,800 Total Rs. 81,400

The Ahmedabad Textile Industry's Research Association, Ahmedabad, has been approved under section 10(2)(xiii) of the Income-tax Act, 1922, vide Notification No. 211, dated 10th April, 1948, and CSMCRI also stands so approved.

[No. 1622 (F. No. 203/35/76-I/A. II)

Notification: S.O.737

Section(s) Referred: 35 ,35(1) ,35(1)(iii)

Statute: INCOME TAX

Date of Issue: 13/1/1977

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 Karnataka University, Dharwar, shall maintain separate accounts of the funds collected by them under the exemption ;

(ii) That such funds shall be utilised exclusively for promotion of research in Social Sciences ; and

(iii) That the Karnataka University shall send an annual report to the Indian Council of Social Science Research, New Delhi, showing the funds collected under the exemption and the manner in which the funds were utilised.

Institution

Karnataka University, Dharwar.

This notification is effective for a period of three years with effect from 1st December, 1976

[No. 1621/F. No. 203/138/76-ITA. II

Notification: S.O.738

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 18/1/1977

It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, 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, subject to the following conditions :-- (i) that the Sangit Mahabharati, Bombay, will maintain a separate account of the sums received by it for scientific research.

(ii) that the Sangit Mahabharati, Bombay, 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 Sangit Mahabharati, Bombay.

This notification is effective from 1st April, 1976, to 31st March, 1979.

[No. 1627/F. No. 203/21/76-ITA. II

Notification: S.O.1063

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 22/1/1977

Scientific Research Programme Ancient Insights & Modern Discoveries

Name of the Project : (i) Astronomy & Radio Astronomy (ii) Atomic Theory (Particle Physics)

Sponsored at : Bhartiya Vidya Bhavan, Bombay.

Date of commencement : 1-1-1977

Anticipated date of completion 31-12-1979

Estimated Expenditure : Rs. 32 lakhs.

Bhartiya Vidhya Bhavan, Bombay, where the above programme has been sponsored has been approved for the purposes of section 35(1)(ii) of the Income-tax Act, 1961, vide Notification No. 605 (F. No. 203/27/74-ITA. II) dated 1st May, 1974.

[No. 1632 (F. No. 203/109/75-ITA. II)

Notification: S.O.1280

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 24/1/1977

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 Raghavendra Swamy Mutt Mantralayam " for the purpose of the said section for and from the assessment year 1972-73.

[No. 1635/F. No. 197/70/76-IT(AI)

Notification: S.O.1986

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 24/1/1977

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 the notification number 1472 dated 4-9-1976 as below :---

This notification contains Corrigendum to Income-tax Act, 1961 carried out on January 24, 1977 not reproduced here as it is already contained in the body of the Act itself

Notification: S.O.2088

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 24/1/1977

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 Arasuri Ambaji Mataji Devasthan Trust, Ambaji ", for the purpose of the said section for and from the assessment year 1976-77.

[No. 1633/F. No. 197/6/77-IT(AI)

Notification: S.O.1987

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 25/1/1977

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 " Rail of the said section for Surakshak Kalyan Nidhi, New Delhi " for the purpose and from the assessment year 1977-78.

[No. 1637/F. No. 197/106/76-IT(AI)

Notification: S.O.808-1

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 25/1/1977

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 Kalinga Nardhana Perumal Temple, Oothukadu Village, Papanasam Taluk, Thanjavur Dist. " to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section.

[No. 1636--F. No. 176/3/77-IT-(AI)

Notification: S.O.2089

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 28/1/1977

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 Archdiocese of Hyderabad Society, Secunderabad ", for the purpose of the said section for and from the assessment year 1975-76.

[No. 1639/F. No. 197/129/76-IT(AI)

Notification: S.O.2590

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 28/1/1977

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 the Notification No. 1477 dated 13-9-76 as below :--

This notification contains Corrigendum to Income-tax Act, 1961 carried out on January 28, 1977 not reproduced here as it is already contained in the body of the Act itself

Notification: S.O.809

Section(s) Referred: 35 ,35(1) ,35(1)(iii)

Statute: INCOME TAX

Date of Issue: 28/1/1977

(i) That the Institute shall maintain separate accounts of the funds collected by them under the exemption.

(ii) That such funds shall be utilised exclusively for promotion of research in Social Sciences ; and

(iii) That the National Institute of Public Finance and Policy, New Delhi, shall send an annual report to the Indian Council of Social Science Research, New Delhi, showing the funds collected under the exemption and the manner in which the funds were utilised.

Institution

National Institute of Public Finance & Policy, New Delhi.

This notification is effective from 1-4-1977 to 31-3-1980.

[No. 1642-F. No. 203/70/76-ITA. II

Notification: S.O.810

Section(s) Referred: 35C ,35C(1) ,35C(1)(a)

Statute: INCOME TAX

Date of Issue: 28/1/1977

In continuation of this Department's Notification No. 918 (F. No. 210/3/75-ITA. II) dated 22nd May, 1975, it is hereby notified for general information that the institution mentioned below has been approved by the Secretary, Department of Agriculture, Ministry of Agriculture, Government of India, New Delhi, the prescribed authority for the purposes of clause (a) of sub-section (1) of section 35C of the Income-tax Act, 1961, for a further period of three years with effect from 1st April, 1976.

Institution

The Sima Cotton Development & Research Association, Coimbatore.

[No. 1643 (F. No. 203/7/77-ITA. II)

Notification: S.O.811

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 28/1/1977

It is hereby notified for general information that Notification No. 392 (F. No. 203/2/73-ITA. II), dated 27th June, 1973, approving National Dairy Development Board, Anand, for the purpose of section 35(1)(ii) of the Income-tax Act, 1961, by the prescribed authority, Indian Council of Agricultural Research, is effective for a period of three years with effect from 1st April, 1973.

[No. 1641--F. No. 203/11/77-ITA. II

Notification: S.O.1064

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 7/2/1977

In continuation of Notification No. 836 (F. No. 203/11/77-ITA. II) dated 7-2-1975 it is hereby notified for general information that the institution mentioned below has been approved by the Secretary, 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, for a further period of three years with effect from 1st April, 1976, subject to the following conditions :--

(i) that the Vividhlaxi Audyogik Samshodhan Vikas Kendra, Bombay, will maintain a separate account of the sums received by it for scientific research.

(ii) That the said Kendra will furnish the annual return of its scientific research activities to the prescribed authority in such forms as may be laid down and intimated to them for this purpose, by 30th April, each year.

Institution

Vividhlaxi Audyogik Samshodhan Vikas Kendra, Bombay.

[No. 1648 (F. No. 203/12/77-ITA. II)

Notification: S.O.1065

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 7/2/1977

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, for research purposes only.

Institution

The Tata Memorial Centre, Parel, Bombay.

This notification will be effective for a period of two years from the date of this notification.

[No. 1649 (F. No. 203/16/77-ITA. II)

Notification: S.O.1066

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 7/2/1977

In continuation of Notification No. 1286 (F. No. 203/127/75-ITA. II) dated 22nd April, 1976, 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, for a further period of 3 years with effect from 1st April, 1977.

Institution

Dhir Krishi Mangal Society, Baroda.

[No. 1650 (F. No. 203/14/77-ITA. II)

Notification: S.O.1988

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 10/2/1977

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 " Victoria Memorial Hall, Calcutta " for the purpose of the said section for and from the assessment year 1974-75.

[No. 1657/F. No. 197/158/76-IT(AI)

Notification: S.O.2176

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 10/2/1977

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 " Koodalmanikam Devaswom, Irinjalakuda ", for the purpose of the said section for and from the assessment year 1973-74.

[No. 1655/F. No. 197/43/76-IT(AI)

Notification: S.O.2177

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 10/2/1977

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 Vasavi Kanyaka Parameswari Devasthana Sangham, Kanchikacharla ", for the purpose of the said section for and from the assessment year 1976-77.

[No. 1656 IF. No. 197/97/76-IT(AI)

Notification: S.O.1281

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 16/2/1977

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 purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 :

Institution

Federation for the welfare of the mentally retarded (India), New Delhi.

This notification is effective for a period of two years from the date of issue of this notification.

[No. 1660/F. No. 203/20/76-IT(AII)

Notification: S.O.1067

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 19/2/1977

It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, 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, in the area of natural and applied sciences, subject to the following conditions :

(i) that Shri G. S. Institute of Technology and Science will maintain a separate account of the sums received by it for scientific research ;

(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.

Institution

Shri G. S. Institute of Technology and Science, Indore.

This notification is effective for a period of three years with effect from 18-12-1976.

[No. 1661 (F. No. 203/8/77-ITA. II)

Notification: S.O.1989

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 21/2/1977

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 Society of Immaculate Heart of Mary-Dindigul " for the purpose of the said section.

This notification shall have effect for the assessment years 1975-76, 1976-77 and 1977-78.

[No. 1662/F. No. 197/73/76-IT(AI)

Notification: S.O.1990

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 21/2/1977

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 " Kasturba Gandhi National Memorial Trust, Indore " for the purposes of the said section for and from the assessment year 1976-77.

[No. 1663/F. No. 197/180/76-IT(AI)

Notification: S.O.1991

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 23/2/1977

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 Ex-Services League, New Delhi ", for the purpose of the said section.

This notification shall have effect for the assessment years 1976-77 and 1977-78.

[No. 1167/F. No. 197/93/76-IT(AI)

Notification: S.O.2178

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 23/2/1977

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 " Rajput Charitable Trust, Jammu ", for the purpose of the said section for and from the assessment year 1972-73.

[No. 1666 IF. No. 197/57/76-IT(AI)

Notification: S.O.1068

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 24/2/1977

(i) that the Indian Institute of Chemical Engineers, Calcutta, will maintain a separate account of the sums received by it for scientific research ;

Institution

Indian Institute of Chemical Engineers, Calcutta.

This notification is effective from 1-4-1976 to 31-3-1979. [No. 1671 (F. No. 203/118/77-ITA. II)

Notification: S.O.1075

Section(s) Referred: 35D ,35D(2) ,35D(2)(a)

Statute: INCOME TAX

Date of Issue: 24/2/1977

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-clause (2) of section 35D of the Income-tax Act, 1961, in the field of refractory manufacturing : Institution

Belpahar Refractories Limited, Sambalpur (Orissa).

The approval takes effect from 17th April, 1976.

[F. No. 1669 (F. No. 203/59/76-ITA. II)

Notification: S.O.1282

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 24/2/1977

Scientific Research Programme : Pilot Plant work on : (i) Propylene Oxide from propylene (ii) Acrylates from Acrylonitrile

Sponsored (a) by M/s. Indian Petro-Chemical Corporation Ltd., Jawahar Nagar, Dist. Baroda

Sponsored (b) at National Chemical Laboratory, Poona

Duration of Programme (i) 1-4-1974 to 31-3-1976 (ii) 1-4-1974 to 31-3-1977

Cost of Project (i) Rs. 2,34,500 (ii) Rs. 5,66,000.

The National Chemical Laboratory, Poona, is a laboratory of the Council of Scientific & Industrial Research which has been approved under section 10(2)(xiii) of the Income-tax Act, 1922, vide notification No. 34 dated 23rd November, 1946.

[No. 1668/F. No. 203/86/76-IT(AII)

Notification: S.O.1283

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 24/2/1977

Scientific Research Programme : To develop a process for the production of L-menthol from Delta-3 carene and to convert the by-products into useful products of economic value

Name of the sponsorer : M/s. Bhavana Chemicals Ltd., 53/57, Laxmi Insurance Building, Sir P. M. Road, Bombay-400 001.

Sponsored at The National Chemical Laboratory, Poona.

Date of commencement 18-2-1976.

Expected date of completion 17-2-1978.

Estimated expenditure Rs. 3,65,000.

2. The National Chemical Laboratory, Poona, is a unit of Council of Scientific & Industrial Research, New Delhi, which stands approved under section 10(2)(xiii) of the Income-tax Act, 1922, vide notification No. 34 dated 23rd November, 1946.

[No. 1670/F. No. 203/23/77-IT(AII)

Notification: S.O.2090

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 26/2/1977

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 " Govind Bhawan Karyalaya, Calcutta ", for the purpose of the said section for and from the assessment year 1974-75.

[No. 1672/F. No. 197/143/76-IT(AI)

Notification: S.O.1486

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 2/3/1977

It is hereby notified for general information that the association mentioned below has been approved by the Secretary, 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, in the area of other natural or applied sciences, subject to the following conditions :--

(i) That the Jhaverbhai Patel 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.

(ii) That the said Centre will furnish the annual return of its scientific research activities to the prescribed authority for every financial year by 30th April, in such forms as may be laid down and intimated to them for this purpose.

Association

Jhaverbhai Patel Research Centre, Bombay.

This notification will be effective for a period of three years with effect from 1st December, 1976.

[No. 1675/F. No. 203/189/76-ITA. II

Notification: S.O.1361

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 5/3/1977

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 Venugopala Swami Temple Devasthanam, Kizhanatham, Tirunelveli District, to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section.

[No. 1678/F. No. 176/15/77-IT(AI)

Notification: S.O.1548

Section(s) Referred: 35D ,35D(2) ,35D(2)(a)

Statute: INCOME TAX

Date of Issue: 5/3/1977

Institution

M/s. Industrial and Agricultural Consultants, Madras.

This approval takes effect from 11th November, 1975.

[No. 1676/F. No. 203/180/75-IIA. II

Notification: S.O.210(E)

Section(s) Referred: 295

Statute: INCOME TAX

Date of Issue: 5/3/1977

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, 1977 carried out on March 5, 1977 not reproduced here as it is already contained in the body of the Rules itself

Notification: S.O.1487

Section(s) Referred: 35D ,35D(2) ,35D(2)(a)

Statute: INCOME TAX

Date of Issue: 19/3/1977

Institution

M/s. Krell (India) Private Ltd., Bombay. The approval takes effect from 17th September, 1975.

[No. 1679/F. No. 203/121/76-ITA. II

Notification: S.O.1488

Section(s) Referred: 35D ,35D(2) ,35D(2)(a)

Statute: INCOME TAX

Date of Issue: 19/3/1977

Institution

Knik Chemical Engineers Pvt. Ltd., Bombay.

The approval takes effect from 5th February, 1976.

[No. 1680/F. No. 203/18/76-ITA. II

Notification: S.O.1362

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 25/3/1977

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 Sakthi Vinayaga Temple Trust, Kalinga Colony, Sir P.T. Rajan Road, K.K. Nagar, Madras-600 078, to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section.

[No. 1682/F. No. 176/20/77-IT(AI)

Notification: S.O.1536

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 26/3/1977

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 :--

(1) The Society will submit annual reports on its research activities.

(2) The Society will submit annual returns about donations received and spent exclusively for research in the matter as and when required by the Council.

Institution

J. K. Scientific & Medical Research Society, Bombay.

This notification is effective for a period of two years from the date of this notification.

[No. 1689/F. No. 203/34/77-ITA. II

Notification: S.O.1537

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 26/3/1977

(i) that the C.C. Shroff Research Association, New Delhi, will maintain a separate account of the sums received by it for scientific research ;

(ii) that the said Association will furnish the annual return of its scientific research activities to the prescribed authority by 30th April, each year for every financial year in such forms as may be laid down and intimated to them for this purpose.

Institution

C.C. Shroff Research Institute, New Delhi.

This notification will be effective for a period of three years from 13th October, 1976.

[No. 1690/F. 203/149/76-ITA. II

Notification: S.O.2179

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 26/3/1977

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 prescribed authority, Indian Council of Medical Research, New Delhi, subject to the condition that the Institute will maintain separate accounts in respect of sums received and the actual expenditure incurred exclusively for research purposes and submit annual report regarding the research activities and annual returns regarding the accounts to the prescribed authority in the manner as and when required by the prescribed authority.

Scientific Research The development of therapeutic regimens for liver failure, Programme : (fulminant hepatitis and chronic liver diseases, chronic hepatitis and portal hypertensions).

Sponsored by : 1. Shri Ram Lal Rajgarhia, Orient Steel & Industries Ltd.,1009, Ansel Bhavan, 16, Kasturba Gandhi Marg, New Delhi-110 001.

2. M/s. Ajanta Papers Mills Ltd.

3. Rajgarhia Charity Trust.

Sponsored at : All India Institute of Medical Sciences, New Delhi.

Date of commencement : 1-4-1977.

Anticipated date of 31-3-1982. completion :

Estimated expenditure : Rs. 10 lakhs.

The All India Institute of Medical Sciences, New Delhi, where the above programme has been sponsored has been approved for the purpose of section 35(1)(ii) by Notification No. 1174 (F. No. 203/183/75-IT AII) dated 24-12-1975.

The notification is effective for a period of five years only from 1-4-1977.

[No. 1691/F. No. 203/26/77-IT(A-II)

Notification: S.O.2180

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 26/3/1977

It is hereby notified for general information that the following scientific research programme has been approved for the period specified below for the purpose of sub-section (2A) of section 35 of the Income-tax Act, 1961, by the prescribed authority, the Indian Council of Medical Research, New Delhi, subject to the condition that the trustees of the foundation shall maintain a separate account of this research project and will submit annual returns and reports regarding the research activities of the project and the amount of donation received along with actual expenditure incurred exclusively for this project in the manner required by the prescribed authority :

Scientific Research Studies in the incidence, detection and treatment of Cancer Programme : Cervix in an urban and rural population in and around Poona.

Sponsored by : 1. M/s. Sanghvi Metal Corporation, Poona. 2. M/s. P.T.C. Sanghvi Co.

Sponsored at : Poona Medical Foundation, Poona.

Date of 14-3-1977. commencement :

Duration of approval : Two years with effect from 14-3-1977.

Estimated Rs. 16,00,000. expenditure :

Poona Medical Foundation, Poona, where the above programme has been sponsored, stands approved for the purpose of section 35(1)(ii) vide Ministry of Finance (Department of Revenue and Insurance), Notification No. 511 dated 4-12-1973 (F. No. 203/57/73-IT AII).

[No. 1693/F. No. 203/38/77-IT (A.II)

Notification: S.O.2346

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 26/3/1977

It is hereby notified for general information that the approval given under section 35(1)(ii) of the Income-tax Act, 1961, to Sadiq Memorial Agricultural University, Srinagar (J & K), by Notification No. 878 (F. No. 203/39/75-ITA. II) dated 18th April, 1975, is withdrawn with effect from 18th April, 1975, on the recommendation of the prescribed auhority, the Indian Council of Agricultural Research, New Delhi.

[No. 1692 (F. No. 203/181/76-ITA. II)

Notification: S.O.1992

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 28/3/1977

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 " Greater Calcutta Leprosy Treatment & Health Education Scheme, Calcutta ", for the purpose of the said section.

This notification will be effective for the assessment years 1976-77 and 1978-79.

[No. 1695/F. No. 197/177/76-IT(AI)

Notification: S.O.1993

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 28/3/1977

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 " Sarada Ranganathan Endowment for Library Science, Bangalore ", for the purpose of the said section for and from the assessment year 1976-77.

[No. 1696/F. No. 197/75/76-IT(AI)

Notification: S.O.1994

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 28/3/1977

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 " Govind Ballabh Pant Memorial Society, New Delhi ", for the purpose of the said section for and from the assessment year 1975-76.

[No. 1698/F. No. 197/168/76-IT(AI)

Notification: S.O.1995

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 28/3/1977

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 of Child Welfare, New Delhi ", for the purpose of the said section for the assessment years 1976-77 and 1977-78.

[No. 1690/F. No. 197/165/76-IT(AI)

Notification: S.O.2091

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 28/3/1977

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 " Hindu Satkar Samity, Calcutta ", for the purpose of the said section for and from the assessment year 1974-75.

[No. 1697/F. No. 197/13/76-IT(AI)

Notification: S.O.2347

Section(s) Referred: 80L ,80L(1) ,80L(1)(ii)

Statute: INCOME TAX

Date of Issue: 4/4/1977

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 years Bonds, 1986--Second Series--issued by the Industrial Reconstruction Corporation of India Ltd., between the 1st November, 1976, and 3rd November, 1976, for the purposes of the said clause.

[No. 1709/F. No. 178/67/76-IT(AI)

Notification: S.O.1030

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 5/4/1977

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, subject to the following conditions :--

(1) The institute will submit annual reports on their research activities to the Council.

(2) The institute will submit annual reports about donations received and spent exclusively for research in the manner as and when required by the Council.

Institution

Shri Govind Prasad Vaidya Shashtipurti Ayurveda Samshodhan Vigyan Bhawan Trust, Ahmedabad.

This notification is effective for a period of 2 years from the date of this notification.

[No. 1713/F. No. 203/41/77-ITA. II

Notification: S.O.2093

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 5/4/1977

It is hereby notified for general information that the association mentioned below has been approved by the Secretary, 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, subject to the following conditions :--

(i) that the Sri Abhinava Vidyateertha Swamigal Scientific Research Academy, Bangalore, will maintain a separate account of the sums received by it for scientific research ;

(ii) that the said Academy 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.

Association

Sri Abhinava Vidyateertha Swamigal Scientific Research Academy, Bangalore.

This notification is effective for a period of three years from 9-3-1977.

[No. 1714/F. No. 203/32/77-IT(AII)

Notification: S.O.2230

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 5/4/1977

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 prescribed authority, Secretary, Department of Science & Technology, New Delhi.

Scientific Research Programme.--Electronic yarn clearing device for textile winding machine to detect and eliminate faults in the yarn.

Sponsored by.--M/s. Kinavivala RJK Industries near Nicola Octroi Naka behind Anil Starch, Ahmedabad.

Date of commencement.--October, 1976.

Anticipated date of completion.--March, 1979.

Estimated expenditure--Rs. 35,000.

Ahmedabad Textile Industry's Research Association where the above programme has been sponsored stands approved u/s. 10(2)(xiii) of the Indian Income-tax Act, 1922, by Notification No. 211, dated 10th April, 1948.

[No. 1712/(F. No. 203/39/77-ITA. II)

Notification: S.O.3332

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 14/4/1977

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 Shamlaji Kshetra Trust, Shamlaji, for the purpose of the said section for and from the assessment year(s) 1972-73.

[No. 1722/F. No. 197/43/77-IT(AI)

Notification: S.O.3447

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 14/4/1977

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 Group Insurance Scheme Fund for the purpose of the said section for and from the assessment year 1976-77.

[No. 1721/F. No. 197/22/76-IT(AI)

Notification: S.O.2094

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 15/4/1977

(i) that the Bhagalpur University, Bhagalpur, will maintain a separate account of the sums received by it for scientific research ;

(ii) that the said University will furnish the annual return of its scientific research activities to the prescribed authority by 30th April, each year for every financial year in such forms as may be laid down and intimated to them for this purpose.

Institution

Bhagalpur University, Bhagalpur.

This notification takes effect from 1st September, 1976.

[No. 1729/F. No. 203/131/76-IT(AII)

Notification: S.O.2092

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 16/4/1977

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 Kalyanavenkataramanaswamy Temple, Thanthonimalai, Karur-5, Tiruchirapalli District ", to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section.

[No. 1730/F. No. 176/33/77-IT(AI)

Notification: S.O.2277

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 28/4/1977

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 Cherpalacheri Ayyappankavu Jeernodharana Samithi, Cherpalacheri, Palghat ", to be a place of public worship of renown throughout the State of Kerala for the purposes of the said section.

[No. 1738/F. No. 176/39/77-IT(AI)

Notification: S.O.2231

Section(s) Referred: 35 ,35(1) ,35(1)(iii)

Statute: INCOME TAX

Date of Issue: 30/4/1977

(i) The funds collected by Saurashtra University, Rajkot, under this exemption will be utilised exclusively for promotion of research in Social Sciences.

(ii) That the University shall maintain separate accounts of the funds collected by them under the exemption.

(iii) That the Saurashtra University shall send an annual report to the Indian Council of Social Science Research, New Delhi, showing the funds collected under the exemption and the manner in which the funds were utilised.

Institution

Saurashtra University, Rajkot.

This notification is effective from 1st April, 1977.

[No. 1749/F. No.203/21/77-ITA. II

Notification: S.O.2232

Section(s) Referred: 35 ,35(1) ,35(1)(iii)

Statute: INCOME TAX

Date of Issue: 30/4/1977

It is hereby notified for general information that the University 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 South Gujarat University, Surat, under this exemption will be utilised exclusively for promotion of research in Social Sciences.

(ii) That the University shall maintain separate accounts of the funds collected by them under the exemption.

(iii) That the South Gujarat University, Surat, shall send an annual report to the Indian Council of Social Science Research, New Delhi, showing the funds collected under the exemption and the manner in which the funds were utilised.

Institution

South Gujarat University, Surat.

This notification takes effect from 1st April, 1977.

[No. 1751 (F. No. 203/104/76-ITA. II)

Notification: S.O.2233

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 30/4/1977

In continuation of this Department's Notification No. 1641 (F. No. 203/11/77--ITA. II) dated 28th January, 1977, 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. This notification is effective from 1st April, 1976.

Institution

National Dairy Development Board, Anand.

[No. 1739 (F. No. 203/11/77-ITA. II)

Notification: S.O.2234

Section(s) Referred: 35 ,35(1) ,35(1)(iii)

Statute: INCOME TAX

Date of Issue: 30/4/1977

(1) The funds collected by Saugar University, Saugar, 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 Saugar University shall send an annual report to the Indian Council of Social Science Research, New Delhi, showing the funds collected under the exemption and the manner in which the funds were utilised.

Institution

Saugar University, Saugar, M.P.

This notification takes effect from 1st April, 1977.

[No. 1750 (F. No. 203/57/77-ITA. II)

Notification: S.O.2235

Section(s) Referred: 35 ,35(1) ,35(1)(iii)

Statute: INCOME TAX

Date of Issue: 30/4/1977

In continuation of this Department's notification No. 730 (F. No. 203/64/73--ITA. II) dated 3rd October, 1974, 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. This notification is effective from 1st April, 1977.

Institution

Xavier Labour Relations Institute, Jamshedpur.

[No. 1740 (F. No. 203/116/76-ITA. II)

Notification: S.O.2591

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 11/5/1977

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 Gajanan Maharaj Santhan, Shegaon, to be a place of public worship of renown throughout the State of Maharashtra for the purposes of the said section.

[No. 1767 (F. No. 176/8/77-IT. A.I)

Notification: G.S.R.707

Section(s) Referred: 280D

Statute: INCOME TAX

Date of Issue: 21/5/1977

In pursuance of the provisions of section 280D of the Income-tax Act, 1961 (33 of 1961), the Central Government hereby notifies that annuity deposits made or recovered during the year 1977-78, shall bear interest at the rate of 4-1/4 per cent. (approximately) per annum.

[F. No. 6(2)-PD/77

Notification: S.O.3448

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 26/5/1977

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 Birla Education Trust, Pilani, for the purposes of the said section for and from the assessment year(s) 1973-74.

[No. 1781/F. No. 197/6/76-IT(AI)

Notification: S.O.3010

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 6/6/1977

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 amends its Notification No. 1682 dated 25-3-77 as follows :--

This notification contains Corrigendum to Income-tax Act, 1961 carried out on June 6, 1977 not reproduced here as it is already contained in the body of the Act itself

Notification: S.O.3449

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 6/6/1977

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 World Wildlife Fund India, Bombay, for the purpose of the said section for and from the assessment year 1969-70.

[No. 1810/F. No. 197/21/77-IT(AI)

Notification: S.O.2438

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 7/6/1977

(i) that the Deccan Sugar Institute, Pune, will maintain a separate account of the sums received/spent by it for scientific research in the field of " other natural and applied sciences ".

(ii) That the said Institute will furnish the annual return of its scientific research activities to the prescribed authority by 30th April each year for every financial year in such forms as may be laid down and intimated to them for this purposes.

Institution

Deccan Sugar Institute, Pune.

This notification is effective for a period of three years from 1st April, 1977.

[No. 1812 (F. No. 203/35/77-ITA. II)

Notification: S.O.3450

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 9/6/1977

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 Samsthanam Choultry, Pithapuram, for the purpose of the said section for and from the assessment year 1975-76.

[No. 1813/F. No. 197/153/76-IT(AI)

Notification: S.O.3451

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 13/6/1977

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 Consumer Guidance Society of India, Bombay, for the purpose of the said section for and from the assessment year 1970-71.

[No. 1816/F. No. 197/14/77-IT(AI)

Notification: S.O.3994

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 13/6/1977

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 Church of North, India, New Delhi for the purpose of the said section for the assessment years 1974-75 and 1975-76.

[No. 1817/F. No. 197/191/76--IT(AI)

Notification: S.O.3476

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 18/6/1977

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 Kerala Toddy Workers' Welfare Fund Board, Trivandrum, for the purpose of the said section for and from the assessment year 1970-71.

[No. 1828/F. No. 197/162/76-IT(AI)

Notification: S.O.3452

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 25/6/1977

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 M.P. State Prevention & Control of Water Pollution Board of Bhopal for the purpose of the said section for and from the assessment year 1976-77.

[No. 1833/F. No. 197/138/76-IT(AI)

Notification: S.O.3453

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 25/6/1977

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 Centre for the Study of Developing Societies, Delhi, for the purpose of the said section for and from the assessment year 1976-77.

[No. 1834/F. No. 197/167/76-IT(AI)

Notification: S.O.2944

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 29/6/1977

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 section (2A) of section 35 of the Income-tax Act, 1961, by the prescribed authority, the Department of Science & Technology, New Delhi :--

1. Name of the project : Development of Ferrofluids and their applications.

2. Sponsored by : M/s. Jyoti Ltd., P.O. Chemical Industries, Baroda-390 003.

3. Sponsored at : The Maharaja Sayajirao University of Baroda, Baroda.

4. Date of commencement : July, 1977.

5. Date of completion : July, 1980.

6. Estimated cost : Rs. 3,00,000.

The Maharaja Sayajirao University of Baroda, Baroda, is an approved University under section 35(1)(ii) of the Income-tax Act, 1961, vide Notification No. 1014 (F. No. 203/37/75-ITA. II), dated 2-8-75.

[No. 1839 (F. No. 203/75/77-ITA-II)

Notification: S.O.2945

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 29/6/1977

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, in the area of the natural or applied sciences subject to the following conditions :--

(i) that the University of North Bengal, Raja Rammohanpur, 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, Social Sciencs or Statistics) ;

Institution

University of North Bengal, Raja Rammohanpur, District, Darjeeling.

This notification is effective from 1st April, 1977. [No. 1841 (F. No. 203/74/76-ITA.)

Notification: S.O.3008

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 29/6/1977

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 Sri Kamakshi Amman and Vaikundaperumal Temple, Mangadu, Sriperumbudur Taluk, Chingleput District, to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section.

[No. 1842/F. No. 176/53/77-IT(AI)

Notification: S.O.3063

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 29/6/1977

It is hereby notified for general information that the following scientific research programmes have 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 prescribed authority, the Secretary, Department of Science & Technology, New Delhi :--

1. Name of the Project : Testing of INDECPHIW Diesel Engines Using Gobar Gas as Fuel. 2. Sponsored by Indian National Diesel Engine Co. Ltd., Calcutta.

3. Sponsored at Indian Institute of Technology, Bombay.

4. Date of commencement 1st June, 1977.

5. Date of completion 31st July, 1978.

6. Estimated cost Rs. 20,000.

Indian Institute of Technology, Bombay, is an approved Institution u/s. 35(1)(ii) of the Income-tax Act, vide Ministry of Finance Notification No. S.O. 148 dated 12th January, 1961.

[No. 1840 (F. No. 203/82/77-ITA-II)]

Notification: S.O.491

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 29/6/1977

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 Krishna Janmasthan Seva Sangh, Mathura " for the purpose of the said section for and from the assessment year(s) 1976-77.

[No. 1843/F. No. 197/152/76-IT(AI)

Notification: S.O.3454

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 30/6/1977

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 Section, The Theosophical Society, Varanasi, for the purpose of the said section for and from the assessment year 1976-77.

[No. 1844/F. No. 197/32/77-IT(AI)

Notification: S.O.3455

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 30/6/1977

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 Theosophical Society, Adyar, for the purpose of the said section for and from the assessment year 1977-78.

[No. 1845/F. No. 197/69/77-IT(AI)

Notification: S.O.3456

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 30/6/1977

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 Annie Besant Trust, Madras, for the purpose of the said section for and from the assessment year 1978-79.

[No. 1846/F. No. 197/54/77-IT(AI)

Notification: S.O.3457

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 30/6/1977

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 Sponsorship Council, Bombay, for the purpose of the said section for and from the assessment year 1976-77.

[No. 1848/F. No. 197/3/77-IT(AI)

Notification: S.O.492

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 30/6/1977

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 Jairambhai Dayabhai Chauhan (Bytco) Charitable Trust " for the purpose of the said section for and from the assessment year 1977-78.

[No. 1849/F. No. 197/56/77-IT(AI)

Notification: S.O.290

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 6/7/1977

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 Vaikunth Nath Devasthan Trust, Calcutta, for the purpose of the said section for and from the assessment year 1975-76.

[No. 1859/F. No. 197/151/76-IT(AI)

Notification: S.O.3064

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 7/7/1977

It is hereby notifed 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, on the following conditions :--

1. The Society will submit annual reports on the research activities of the Society to the Council.

2. The Society will submit annual reports about donations received and spent exclusively for research in the matter as and when required by the Council.

Institution

Savitridevi Saboo Charitable Institutions Society, Calicut.

This notification is effective for a period of two years from the date of this notification.

[No. 1860 (F. No. 203/83/77-ITA-II)]

Notification: S.O.3386

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 7/7/1977

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 Azhagia Nambi Rayar Temple at Thirukkurungudi, Nanguneri Taluk, Tirunelveli District, Tamil Nadu to be a place of public worship of renown throught the State of Tamil Nadu for the purposes of the said section.

[No. 1861/F. No. 176/48/77-IT (AI)

Notification: S.O.2946

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 8/7/1977

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 the sub-section (2A) of section 35 of the Income-tax Act, 1961, by the prescribed authority, the Indian Council of Agricultural Research, New Delhi :--

1. Scientific Research Programme : Sugarcane sub-station.

2. Sponsored (a) by : Andhra Pradesh Agricultural University and M/s. K. C. P. Ltd.

3. Sponsored (b) at : Vuyyuru, Krishna District, A.P.

4. Duration of Research Programme : On a permanent basis.

5. Estimated expenditure Rs. 5.08 lakhs per year.

Rs. (i) Pay and allowances : 1,52,814.00 (ii) Recurring contingencies : 61,758.00 (iii) Non-recurring contingencies : 2,93,500.00 ---- 5,08,072.00 or Rs. 5.08 lakhs. ----

NOTE : Out of the total amount under non-recurring, M/s. K.C.P. Ltd. will donate an amount of Rs. 2.00 lakhs only once during the first year of implementation of the Scheme towards construction of buildings, etc. No further grants are to be given by K.C.P. Ltd.

The Andhra Pradesh Agricultural University, Hyderabad, A.P., has already been approved under section 35(1)(ii) of the Income-tax Act, 1961, vide this Department's Notification No. 878 (F. No. 203/39/75-ITA. II) dated 18-4-1975.

[No. 1863 (F. No. 203/82/76-ITA.II)

Notification: S.O.2947

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 8/7/1977

1. The Foundation will submit annual reports on the research activities of the Foundation to the Council.

2. The Foundation will submit annual reports about donations received and spent exclusively for scientific research in the manner as and when required by the Council.

Institution

All India Heart Foundation, New Delhi.

This notification is effective for a period of two years from the date of this notification.

[No. 1973 (F. No. 203/87/77-ITA. II)

Notification: S.O.2948

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 8/7/1977

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 (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to the following conditions :--

1. The funds collected by the Foundation under this exemption will be capitalised and used for instituting fellowships at the Readers level in the field of social science in selected Indian Universities.

2. The fellowships would be operated by the Foundation on the advice of a Committee of eminent social scientists set up in consultation with the I.C.S.S.R. and with the representative of the I.C.S.S.R., thereon.

3. The foundation submits an annual report on the operation of this scheme to the I.C.S.S.R. and

4. The foundation may, with the approval of the I.C.S.S.R., transfer the funds for these fellowships if it so desired to the universities concerned, for management and operation.

5. That the foundation shall maintain separate accounts of the funds collected by them under the exemption.

Institution

D.P. Dhar Memorial Foundation, New Delhi.

This notification takes effect for a period of three years from 1st April, 1977.

[No. 1874 (F. No. 203/188/76-ITA. II)

Notification: S.O.2949

Section(s) Referred: 35 ,35(1) ,35(1)(iii)

Statute: INCOME TAX

Date of Issue: 8/7/1977

1. The funds collected by the Punjab University, Chandigarh, under this exemption will be utilised exclusively for promotion of research in Social Sciences ;

2. That the Punjab University, Chandigarh, shall maintain separate accounts of the funds collected by them under the exemption ;

3. That the Punjab University, Chandigarh, shall send an annual report to the Indian Council of Social Science Research, New Delhi, showing the funds collected under the exemption and the manner in which the funds were utilised.

Institution

The Punjab University, Chandigarh.

This notification is effective from 1-4-1977.

[No. 1875 (F. No. 203/30/77-ITA. II)

Notification: S.O.5

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 8/7/1977

It is hereby notified for general information that the approval given under section 35(1)(ii) of the Income-tax Act, 1961, to B. J. Medical College, Ahmedabad, by notification No. 150 (F. No. 10/58/67-IT) dated the 6th November, 1967, is withdrawn with effect from 1st April, 1977, on the recommendation of the prescribed authority, the Indian Council of Medical Research, New Delhi.

[No. 1864 (F. No. 203/46/77-IT(A-II))

Notification: S.O.3995

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 15/7/1977

It is hereby notified for general information that the approval given under section 35(1)(ii) of the Income-tax Act, 1961, to the Tamil Nadu Eye Relief Association, Madurai, by notification No. 237 (F. No. 203/44/72--ITA. II) dated 11th December, 1972, with effect from 11th December, 1972, is withdrawn with effect from 10th June, 1977, on the recommendation of the prescribed authority, the Indian Council of Medical Research, New Delhi.

[No. 1872/F. No. 203/84/77--ITA. II

Notification: S.O.3458

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 16/7/1977

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 India Sponsorship Committee, Bombay, for the purpose of the said section for and from the assessment year(s) 1976-77.

[No. 1876/F. No. 197/175/76-IT(AI)

Notification: S.O.3459

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 16/7/1977

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 J.D.T. Islam Orphanage Committee, Kozhikode, for the purpose of the said section for and from the assessment year(s) 1977-78.

[No. 1877/F. No. 197/81/77-IT(AI)

Notification: S.O.3334

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 21/7/1977

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 Student Christian Movement of India, Bangalore, for the purpose of the said section for and from the assessment year(s) 1976-77.

[No. 1885/F. No. 197/31/77-IT(AI)

Notification: S.O.3335

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 21/7/1977

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 Sharada Pithmath, Dwarka, for the purpose of the said section for and from the assessment year(s) 1976-77.

[No. 1886/F. No. 197/62/77-IT(AI)

Notification: S.O.3460

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 21/7/1977

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 National Association for the Blind for the purposes of the said section for and from the assessment year(s) 1976-77.

[No. 1884/F. No. 197/44/77-IT(AI)

Notification: S.O.3461

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 21/7/1977

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 Pondicherry Police Superannuation Scheme, Pondicherry, for the purpose of the said section for and from the assessment year 1976-77.

[No. 1887/F. No. 197/139/76-IT(AI)

Notification: S.O.3336

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 25/7/1977

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 Baba Kali Kamliwala Panchayat Khetram, Rishikesh, for the purpose of the said section for and from the assessment year(s) 1975-76.

[No. 1888/F. No. 197/9/77-IT(AI)

Notification: S.O.3337

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 25/7/1977

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 Church of South India Trust Association, Madras, for the purpose of the said section for and from the assessment year(s) 1968-69.

[No. 1889/F. No. 197/114/76-IT(AI)

Notification: S.O.3338

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 25/7/1977

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 Siddaganga Mutt, Tumkur Distt., for the purpose of the said section for and from the assessment year(s) 1974-75.

[No. 1890/F. No. 197/172/76-IT(AI)

Notification: S.O.3413

Section(s) Referred: 35D ,35D(2) ,35D(2)(a)

Statute: INCOME TAX

Date of Issue: 25/7/1977

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 (a) Technology consultancy, and (b) Engineering consultancy only.

Institution

Gohel Consultants and Engineers Pvt. Ltd., Bangalore.

The approval takes effect from 1st April, 1977.

[No. 1891/F. No. 203/151/76-ITA II

Notification: S.O.3390

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 26/7/1977

In continuation of this Department's Notification No. 1597 (F. No. 203/187/76-ITA II), dated the 24th December, 1976, and in supersession of this Department's Notification No. 1862, dated 8th July, 1977, it is hereby notified for general information that the following scientific research programme has been approved by the prescribed authority, the Indian Council of Medical Research, New Delhi, for the purpose of sub-section (2A) of section 35 of the Income-tax Act, 1961, with effect from 1st April, 1977, to 31st March, 1982.

Scientific Research Programme : Research on certain aspects of fertility, population dynamics, reproductive biology and socio-cultural aspects of acceptance of Family Planning.

Sponsored by : (i) Khosla Plastics Pvt. Ltd., (ii) Khosla Metal Powers Ltd., (iii) Khosla Engineering Pvt. Ltd., 43, Aundh Road, Poona-411 003.

Sponsored at : K.E.M. Hospital Research Centre, Pune.

Total cost of project : Rs. 31.22 lakhs.

K.E.M. Hospital Research Centre, Pune, where the above programme has been sponsored, has been approved under section 35(1)(ii) of the Income-tax Act, 1961, by the Ministry of Finance (Department of Revenue & Insurance), Notification No. 332 (F. No. 203/9/73-ITA II), dated 21st April, 1973.

This notification is effective from 1st April, 1977, to 31st March, 1982.

[No. 1894/F. No. 203/85/77-ITA.II

Notification: S.O.3462

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 26/7/1977

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 Dairy Corporation for the purpose of the said section for and from the assessment year(s) 1975-76.

[No. 189/F. No. 197/102/77-IT(AI)

Notification: S.O.3577

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 26/7/1977

In continuation of this Department's notification No. 1597 (F. No. 203/187/76--II A. II) dated the 24th December, 1976, and in supersession of this Department's notification No. 1862 dated 8th July, 1977, it is hereby notified for general information that the following scientific research programme has been approved by the prescribed authority, the Indian Council of Medical Research, New Delhi, for the purpose of sub-section (2A) of section 35 of the Income-tax Act, 1961, with effect from 1st April, 1977, to 31-3-1982.

Scientific Research Programme : Research on certain aspect of fertility, population dynamics, reproductive biology and social cultural aspects of acceptance of family planning.

Sponsored by : (i) Khosla Plastics Pvt. Ltd.

(ii) Khosla Metal Powers Ltd.

(iii) Khosla Engineering Pvt. Ltd., 43, Aundh Road, Poona --- 411 003.

Sponsored at : K. E. M. Hospital Research Centre, Pune.

Total cost of project : Rs. 31.22 lakhs.

K.E.M. Hospital Research Centre, Pune, where the above programme has been sponsored has been approved under section 35(1)(ii) of the Income-tax Act, 1961, by the Ministry of Finance (Department of Revenue & Insurance) notification No. 332 (F. No. 203/9/73--IIA. II) dated 21st April, 1973.

This notification is effective from 1st April, 1977, to 31st March, 1982. [No. 1894 (F. No. 203/85/77--II--A. II)]

Notification: S.O.3339

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 29/7/1977

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 Devarajaswami Devasthanam, Little Kanchipuram (Chingleput Dt.), for the purpose of the said section for and from the assessment year(s) 1971-72.

[No. 1909/F. No. 197/150/76-IT(AI)

Notification: S.O.3387

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 29/7/1977

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 Uttaradi Mutt Samsthanam for the purpose of the said section for and from the assessment year(s) 1962-63.

[No. 1907/F. No. 197/18/77-IT(AI)

Notification: S.O.3388

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 29/7/1977

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 Janardhana Temple, Yermal, Udipi Taluk, to be a place of public worship of renown throughout the State of Karnataka for the purposes of the said section.

[No. 1908/F. No. 176/67/77-IT (AI)

Notification: S.O.3391

Date of Issue: 29/7/1977

It is hereby notified for general information that the Central Government hereby amends the Notification No. 1739 (F. No. 203/11/77-ITA II), dated 30th April, 1977 as under :--

This notification contains Corrigendum to Income-tax Act, 1961 carried out on July 29, 1977 not reproduced here as it is already contained in the body of the Act itself

Notification: S.O.3464

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 3/8/1977

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 purposes of the said section for and from the assessment year(s) 1976-77 :--

(i) Army Officers' Benevolent Fund.

(ii) Army Central Welfare Fund.

[No. 1915/F. No. 197/71/77-IT(AI)

Notification: S.O.3389

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 4/8/1977

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 Shree Shantadurga Lakshmi Narsinv Sankhalyo Sansthan, Sancoale, Marmagoa, Goa, to be a place of public worship of renown throughout the Union Territory of Goa, Daman & Diu for the purposes of the said section.

[No. 1918/F. No. 176/75/77--IT (AI)]

Notification: S.O.3465

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 4/8/1977

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 Samaritan Society, Palai, for the purposes of the said section for and from the assessment year 1972-73.

[No. 1920/F. No. 197/33/77-IT(AI)

Notification: S.O.3578

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 4/8/1977

(i) The College will submit annual reports on its research activities.

(ii) The College will submit annual returns about donations received and actual expenditure incurred exclusively for research in the manner as and when required by the Council.

Institution

Maulana Azad Medical College, New Delhi.

This notification is effective for a period of two years from the date of this notification.

[No. 1916 (F. No. 203/20/77--ITA. II)]

Notification: S.O.3579

Section(s) Referred: 35 ,35(1) ,35(1)(iii)

Statute: INCOME TAX

Date of Issue: 4/8/1977

(i) That the funds collected by the Gandhi Shikshan Bhavan, Bombay, under this exemption will be utilised exclusively for promotion of research in social sciences.

(ii) That the Bhavan shall maintain separate accounts of the funds collected by them under the exemption.

(iii) That the Bhavan shall send an annual report to the Indian Council of Social Science Research, New Delhi, showing the funds collected under the exemption and the manner in which the funds were utilised.

Institution

Gandhi Shikshan Bhavan, Bombay.

This notification is effective for a period of 3 years from 1st April, 1977.

[No. 1917/F. No. 203/86/77--ITA. II]

Notification: S.O.3672

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 8/8/1977

1. Name of the Programmes :

------ Sl. Title of the project Estimated No. Outlay ----- 1 2 3 -----

1. Surface studies using field emission spectrometry field on mass-spectrometry 7,70,000

2. Techniques for study of surface of materials 8,54,000

3. Studies of thin film properties (i) Magnetic materials and microwave applications (ii) Electroluminescence 6,40,000

4. Laser interferometric study of materials 3,30,000

5. Electron beam technique for studying Alumina, FEP teflon, Mgo, Mica & Glasses 4,25,000

6. Luminescence studies with tunable dyee laser pumped with pulses N2 laser 2,80,000

7. Design and fabrication of a beam foil apparatus and spectral study of highly ionised states of atoms for understanding the charge transfer mechanism 3,35,000

8. Ion implantation Studies 3,40,000

9. The use of the (8-10) Me V Microton electron accelator for nuclear materials Assay and Radiography of materials 4,49,000

10. Fast Neutron Activation Analysis 3,90,000

11. Elucidation of the semi-conductor to metal transition in Oxides of Transition Metals by using X-ray Emission Absorbtion/Flourescence, Spectroscopy 20,11,000

12. Position Probe for Tungston Carbide 4,20,000

13. Studies of Electromigration, Diffusion and anisotropic Absorption using the Mass Spectrometer 4,20,000

14. Mossbauer Spectroscopic Studies of (i) Spinel Compounds, and (ii) Plant Haemoglobin 3,70,000

15. Laboratory Measurements of Electron temperature relaxation rates in the Molecular Gases 3,50,000

2. To be undertaken at : University of Poona, Poona.

3. Date of commencement and Approximately 5 years from completion date of commencement of respective programmes.

4. Estimated cost The estimated cost of each programme is given against it in the above statement.

The University of Poona, Poona, where the programmes are being undertaken is an approved University under section 35(1)(ii) of the Income-tax Act, 1961, vide Ministry of Finance, Notification No. 505 (F. No. 203/46/73--ITA--II), dated 4th December, 1973.

[No. 1921---F. No. 203/73/77---ITA--II]

Notification: S.O.3673

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 8/8/1977

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, in the area of 'other natural or applied science', subject to the following conditions :---

(i) that the University of Cochin, Cochin, 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 University will furnish the annual returns of its Scientific Research Activities to the prescribed authority for every financial year in such forms as may be laid down and initimated to them for this purpose, by 30th April, each year.

Institution

The University of Cochin, Cochin.

This notification takes effect from 1st July, 1977.

[No. 1961--F. No. 203/106/77--ITA--II]

Notification: S.O.3340

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 11/8/1977

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 Sode Vadiraja Mutt, Udipi (S.K.), for the purpose of the said section for and from the assessment year(s) 1962-63.

[No. 1922/F. No. 197/24/77-IT(AI)

Notification: S.O.3341

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 11/8/1977

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 notifies Shri Shiroor Mutt, Udipi, South Kanara, for the purpose of the said section for and from the assessment year(s) 1962-63.

[No. 1923/F. No. 197/13/77-IT(AI)

Notification: S.O.3466

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 11/8/1977

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, New Delhi, for the purpose of the said section for and from the assessment year 1976-77.

[No. 1924/F. No. 197/181/76-IT(AI)

Notification: S.O.3343

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 12/8/1977

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 Subramaniaswamy Devasthanam, Tiruttani, for the purpose of the said section for and from the assessment year(s) 1971-72.

[No. 1928/F. No. 197/148/76-IT(AI)

Notification: S.O.3580

Date of Issue: 16/8/1977

It is hereby notified for general information that in Notification No. 121 (F. No. 10/85/68--ITAII), dated 22-11-1968.

This notification contains Corrigendum to Income-tax Act, 1961 carried out on 16-8-1977 not reproduced here as it is already contained in the body of the act itself

Notification: S.O.3344

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 20/8/1977

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 Nathdwara Temple Board, Nathdwara for the purpose of the said section for and from the assessment year(s) 1962-63.

[No. 1939/F. No. 197/36/77-IT(AI)

Notification: S.O.3342

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 22/8/1977

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 Dhandayuthapaniswami Thirukkoil, Palani, for the purpose of the said section for and from the assessment year(s) 1972-73.

[No. 1925/F. No. 197/146/76-IT(AI)

Notification: S.O.3523

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 24/8/1977

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 Kailash Ashram Mahasamsthan Trust, Kenchanahalli, Bangalore, for the purposes of the said section for and from the assessment year 1977-78.

[No. 1940/F. No. 197/26/77--LT(AI)

Notification: S.O.640(E)

Section(s) Referred: 295

Statute: INCOME TAX

Date of Issue: 27/8/1977

This notification contains Amendment to Income-tax (Fourth Amendment) Rules, 1977 carried out on August 27, 1977 not reproduced here as it is already contained in the body of the Rules itself

Notification: S.O.3467

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 29/8/1977

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 Asian Institute for Rural Development, Bangalore, for the purposes of the said section for and from the assessment year 1977-78.

[No. 1944/F. No. 197/173/76-IT(AI)

Notification: S.O.3886

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 30/8/1977

It is hereby notified for general information that the approval given under section 35(1)(ii) of the Income-tax Act, 1961, to the Rose Foundation, Bombay, by notification No. 86 (F. No. 203/26/71--ITA. II) with effect from 10-5-1972 is withdrawn with effect from 21-3-1977 on the recommendation of the prescribed authority, the Indian Council of Medical Research, New Delhi.

[No. 1945/F. No. 203/42/77--ITA--II]

Notification: S.O.3581

Section(s) Referred: 35 ,35(1) ,35(1)(iii)

Statute: INCOME TAX

Date of Issue: 3/9/1977

(i) That the funds collected by the Karnatak Historical Research Society, Dharwar, under this exemption will be utilised exclusively for promotion of research in social sciences.

(ii) That the society shall maintain separate accounts of the funds collected by them under the exemption.

(iii) That the Society shall send an annual report to the Indian Council of Social Science Research, New Delhi, showing the funds collected under the exemption and the manner in which the funds were utilised.

Institution

The Karnatak Historical Research Society, Dharwar.

This notification is effective from 1-4-77 to 31-3-1980.

[No. 1954 (F. No. 203/13/77--ITA. II)]

Notification: S.O.3582

Section(s) Referred: 35 ,35(1) ,35(1)(iii)

Statute: INCOME TAX

Date of Issue: 3/9/1977

(i) The funds collected by the Society under this exemption will be utilised exclusively for promotion of research in social sciences.

(ii) The society shall maintain separate accounts of the funds collected by them under the exemption.

(iii) The Society will send an annual report to the Indian Council of Social Science Research, New Delhi, showing the funds collected under the exemption and the manner in which the funds were utilised.

Institution

The Asiatic Society of Bombay, Bombay.

This notification is effective from 1-4-77 to 31-3-1980.

[No. 1955 (F. No. 203/113/77--ITA. II)]

Notification: S.O.3996

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 3/9/1977

1. Name of the Scientific Research Programme : Methanol as a part substitute Fuel for Internal Combustion Engines.

2. Sponsored by : Gujarat State Fertilizers Co. Ltd., Fertiliser Nagar, Distt. Baroda.

3. To be undertaken by : Institute of Petroleum, Dehradun.

4. Proposed date of commencement : October, 1977.

5. Anticipated date on completion : April, 1979.

6. Estimated expenditure : Rs. 1,95,000

The Institute of Petroleum, Dehradun, is a Unit of C. S. I. R., which has been approved u/s. 10(2)(xiii) of the Income-tax Act, 1922, vide late Finance Department Notification No. 34, dated the 23rd November, 1946.

[No. 1956/F. No. 203/115/77--ITA. II

Notification: S.O.3468

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 5/9/1977

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 Seafarers Welfare Fund Society, Bombay, for the purpose of the said section for and from the assessment year(s) 1975-76.

[No. 1958/F. No. 197/55/77-IT(AI)

Notification: S.O.3469

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 5/9/1977

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 SOS Children Village of India, New Delhi, for the purpose of the said section for the assessment year(s) 1976-77 to 1979-80.

[No. 1960/F. No. 197/95/77-IT(AI)

Notification: S.O.3888

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 5/9/1977

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 Triruvaduthurai Adheenam for the purpose of the said section for and from the assessment year(s) 1972-73.

[No. 1959/F. No. 197/179/76--IT(AI)]

Notification: S.O.665(E)

Section(s) Referred: 295

Statute: INCOME TAX

Date of Issue: 9/9/1977

This notification contains Amendment to Income-tax (Fifth Amendment) Rules, 1977 carried out on September 9, 1977 not reproduced here as it is already contained in the body of the Rules itself

Notification: S.O.3470

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 12/9/1977

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 Cancer Foundation, Delhi, for the purpose of the said section for the assessment year(s) 1976-77 and 1977-78.

[No. 1963/F. No. 197/185/76-IT(AI)

Notification: S.O.3471

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 12/9/1977

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 Asiatic Society of Bombay, for the purpose of the said section for and from the assessment year(s) 1975-76.

[No. 1964/F. No. 197/160/76-IT(AI)

Notification: S.O.3524

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 14/9/1977

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 Parthasarathy Perumal Temple, Parthanpalli, Radhanallur, Sirkali Taluk, Tanjore Distt., Tamil Nadu, to be a place of public worship of renown throughout the State of Tamil Nadu for the purpose of the said section.

[No. 1965/F. No. 176/79/77--IT(AI)]

Notification: S.O.3583

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 15/9/1977

(1) The Institute will submit annual reports on the research activities of the institution to the Council.

(2) The Institute will submit yearly returns about donations received and actual expenditure incurred exclusively for scientific research in the manner as and when required by the Council.

Institution

The Gwalior Rotary Charitable Trust, Gwalior.

This notification is effective for a period of two years from the date of this notification.

[No. 1969 (F. No. 203/123/77--ITA II)]

Notification: S.O.3472

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 20/9/1977

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 Naval Officers' Wives Association, New Delhi, for the purpose of the said section for and from the assessment year(s) 1975-76.

[No. 1980/F. No. 197/53/77-IT(AI)

Notification: S.O.3473

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 20/9/1977

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 Maharashtra State Women's Council, Bombay, for the purpose of the said section for and from the assessment year(s) 1977.

[No. 1983/F. No. 197/84/77-IT(AI)

Notification: S.O.3474

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 20/9/1977

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 Seamen's Welfare Association, Calcutta, for the purpose of the said section for and from the assessment year(s) 1971-72.

[No. 1986/F. No. 197/82/77-IT(AI)

Notification: S.O.3475

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 20/9/1977

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 India International Centre, New Delhi, for the purpose of the said section for the assessment years 1975-76 and 1976-77.

[No. 1987/F. No. 197/63/77-IT(AI)

Notification: S.O.3525

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 20/9/1977

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 Brahmatantra Swatantra Parakala Mutt, Mysore, for the purpose of the said section for and from the assessment year(s) 1976-77.

[No. 1984/F. No. 197/19/77--IT(AI)

Notification: S.O.3526

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 20/9/1977

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 Seetharamachandra Swamy Devasthanam, Bhadrachalam, for the purpose of the said section for and from the assessment year(s) 1976-77.

[No. 1985/F. No. 197/2/77--IT(AI)

Notification: S.O.3584

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 20/9/1977

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 Hospital, Baramulla, for the purpose of the said section for and from the assessment year(s) 1977-78.

[No. 1978/F. No. 197/189/76--II(AI)]

Notification: S.O.3585

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 20/9/1977

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 Bhavanarayana Swamy Devasthanam, Ponnur, for the purpose of the said section for and from the assessment year 1974-75.

[No. 1977/F. No. 197/22/77--IT(AI)]

Notification: S.O.3586

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 20/9/1977

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 Malladi Satyalingam Naicker Charities, Kakinada, for the purpose of the said section for and from the assessment year(s) 1974-75.

[No. 1979/F. No. 197/184/76--IT(AI)]

Notification: S.O.3587

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 20/9/1977

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 Bhimeswaraswamy Temple, Draksharama, for the purpose of the said section for and from the assessment year(s) 1974-75.

[No. 1988/F. No. 197/192/76--IT(AI)]

Notification: S.O.3588

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 20/9/1977

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 Jagadguru Sankaracharya Sringeri Sivaganga Mutt for the purpose of the said section for and from the assessment year(s) 1977-78.

[No. 1989/F. No. 197/142/76--IT(AI)]

Notification: S.O.3589

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 20/9/1977

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 All India Missions Tablet Industry, Bangarapet, for the purpose of the said section for and from the assessment year(s) 1972-73.

[No. 1990/F. No. 197/174/76--IT(AI)]

Notification: S.O.3590

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 20/9/1977

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 Padmanabhaswamy Temple, Trivandrum, for the purpose of the said section for and from the assessment year(s) 1971-72.

[No. 1998/F. No. 197/145/77--IT(AI)]

Notification: S.O.3674

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 20/9/1977

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 Srimanmaharaja Niranjana Jagadguru Sri Mallikarjuna Murugharajendra Mahaswaminam for the purpose of the said section for and from the assessment year(s) 1972-73.

[No. 1981 (F. No. 197/171/76--II (AI))]

Notification: S.O.3889

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 20/9/1977

In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, the Central Government hereby amends its Notification No. 1610 dated 31-12-1976 as below :---

This notification contains Amendment to Income-tax Act, 1961 carried out on 20-9-1977 not reproduced here as it is already contained in the body of the act itself

Notification: S.O.3890

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 20/9/1977

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 Ekambaranathar Temple, Kancheepuram--3, for the purpose of the said section for and from the assessment year(s) 1971-72.

[No. 1991/F. No. 197/67/77--IT(AI)]

Notification: S.O.3997

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 20/9/1977

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 " Institution " in the area of other natural or applied sciences, subject to the following conditions :---

(i) that the Women's Polytechnic and Research Centre of Women's Education Society, Nagpur, 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 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 initimated to them for this purpose, by 30th April, each year.

Institution

Women's Polytechnic and Research Centre run by Women's Education Society, Nagpur.

This notification takes effect from 1st September, 1977, to 31st August, 1980.

[No. 1976/F. No. 203/125/77--ITA. II

Notification: S.O.677(E)

Section(s) Referred: 295

Statute: INCOME TAX

Date of Issue: 22/9/1977

This notification contains Amendment to Income-tax (Sixth Amendment) Rules, 1977 carried out on September 22, 1977 not reproduced here as it is already contained in the body of the Rules itself

Notification: S.O.238

Section(s) Referred: 35D ,35D(2) ,35D(2)(a)

Statute: INCOME TAX

Date of Issue: 24/9/1977

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 field of Technological consultancy and Management consultancy only.

Institution

The Institute of Economic & Market Research, New Delhi.

The approval takes effect from 1st April, 1977.

[No. 1966/F. No. 203/19/72-ITA-II

Notification: S.O.294

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 24/9/1977

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, as " Scientific Research Association " subject to the following conditions :---

(i) that the said Association will maintain a separate account of the sums received by it for scientific research

(ii) that the said Association will furnish the annual return of its scientific research activities to the prescribed authority by 30th April each year for every financial year in such forms as may be laid down and intimated to them for this purpose.

Institution

Bhaskaracharya Pratishthan, Pune

This notification is effective for a period of three years from the date of this notification.

[No. 1997/F. No. 203/90/77-IT(AII)

Notification: S.O.47

Section(s) Referred: 35 ,35(1) ,35(1)(iii)

Statute: INCOME TAX

Date of Issue: 24/9/1977

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 funds collected by the Indian National Theatre, Bombay under this exemption will be utilised exclusively for promotion of research in social science.

(ii) That the Indian National Theatre, Bombay, shall maintain separate accounts of the funds collected by them under the exemption.

(iii) That the Indian National Theatre, Bombay, shall send an annual report to the Indian Council of Social Science Research, New Delhi, showing the funds collected under the exemption and the manner in which the funds were utilised.

Institution

Indian National Theatre, Bombay.

This notification is effective from 1-4-1977 to 31-3-1980.

[No. 1995 (F. No. 203/72/77-ITA. II)

Notification: S.O.691(E)

Section(s) Referred: 35CC ,35CC(1) ,35CC(1)(b)

Statute: INCOME TAX

Date of Issue: 29/9/1977

In pursuance of sub-clause (ii) of clause (b) of the Explanation to sub-section (1) of section 35CC of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to the stage of development (including the extent of, and scope for, urbanisation) of the areas concerned and other relevant considerations, hereby specifies the areas shown in column (3) of the Schedule hereto annexed and falling outside the local limits of the municipality or cantonment board, as the case may be, shown in the corresponding entry in column (2) thereof, for the purposes of the above-mentioned provisions of the Income-tax Act, 1961 (43 of 1961).

Schedule

------ Serial Name of the municipality or Details of the area No. cantonment board ------ (1) (2) (3) ------ 1. Bombay, Calcutta, Delhi, Hyderabad, Areas up to a distance of 15 kilometres Madras and New Delhi in all directions from the municipal limits or, as the case may be, cantonment limits.

2. Ahmedabad, Bangalore, Kanpur, Areas up to a distance of 12 kilometres Lucknow, Nagpur and Pune. in all directions from the municipal limits or, as the case may be, cantonment limits.

3. Agra, Allahabad, Amritsar, Bhopal, Areas up to a distance of 10 kilometres Cochin, Coimbatore, Dhanbad, in all directions from the municipal Gwalior, Indore, Jabalpur, Jaipur, limits or, as the case may be, Jamshedpur, Ludhiana, Madurai, cantonment limits. Patna, Salem, Sholapur, Srinagar, Surat, Tiruchirapalli, Trivandrum, Varanasi (Banaras) and Vadodara (Baroda).

4. Any other municipality or cantonment Areas up to 8 kilometres in all directions board. from the municipal limits, or, as the case may be, cantonment limits. -------

[No. 1999/F. No. 142(19)/77-TPL]

Notification: S.O.3998

Section(s) Referred: 80L ,80L(1) ,80L(1)(ii)

Statute: INCOME TAX

Date of Issue: 10/10/1977

In exercise of the powers conferred by clause (ii) of sub-section (1) of section 80L, and clause (iib) of the proviso to section 193 of the Income-tax Act, 1961 (43 of 1961), and clause (xxiv) of sub-section (1) of section 5 of the Wealth-tax Act, 1957 (27 of 1957), the Central Government hereby specifies the debentures issued by the State Electricity Boards, the Agro Industries Corporations, Housing Boards (for rural housing), Co-operative Processing and Marketing Societies and other approved State sponsored institutions between 1st January, 1977, and 31st December, 1981, in pursuance of any scheme for raising resources in rual arreas, for the purpose of the said clauses :

Provided that such debentures satisfy the following conditions, namely :--

(i) they are not guaranteed by any Government as to the repayment of the principal or payment of interst ;

(ii) they are issued only to individuals including two or more individuals jointly ;

(iii) they are issued subject to the condition that they cannot be transferred to any person other than mentioned in clause (ii) ;

(iv) they carry interest at a rate not exceeding 12 per cent. per annum.

[No. 2006/F. No. 178/31/76-IT (AI)

Notification: S.O.710(E)

Section(s) Referred: 72A ,72A(b)

Statute: INCOME TAX

Date of Issue: 11/10/1977

In pursuance of clause (b) of the Explanation to section 72A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the Committee consisting of :--

Chairman

1. Secretary, Department of Industrial Development, Ministry of Industry, Government of India.

Members

2. Secretary, Department of Company Affairs, Ministry of Law, Justice and Company Affairs, Government of India.

3. Secretary, Ministry of Labour, Government of India.

4. Secretary, Department of Economic Affairs, Ministry of Finance, Government of India.

5. Chairman, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India.

as the " specified authority " for the purposes of the said section.

[No. 2007/F. No. 156(26)/77-TPL]

Notification: S.O.720(E)

Section(s) Referred: 295

Statute: INCOME TAX

Date of Issue: 14/10/1977

This notification contains Amendment to Income-tax (Seventh Amendment) Rules, 1977 carried out on October 14, 1977 not reproduced here as it is already contained in the body of the Rules itself

Notification: S.O.3891

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 17/10/1977

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 Kottai Mariamman Koil, Dindigul, Madurai Dt. to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section.

[No. 2014/F. No. 176/97/77--IT(AI)

Notification: S.O.730(E)

Section(s) Referred: 295

Statute: INCOME TAX

Date of Issue: 18/10/1977

This notification contains Amendment to Income-tax (Eighth Amendment) Rules, 1977 carried out on October 18, 1977 not reproduced here as it is already contained in the body of the Rules itself

Notification: S.O.291

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 26/10/1977

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 Raja Charity Trust for the purpose of the said section for and from the assessment year(s) 1974-75.

[No. 2027/F. No. 197/117/76-IT(AI)

Notification: S.O.336

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 26/10/1977

Name of the Project.---Common Workshop.

Sponsored by.---Poona District Leprosy Committee.

Sponsored at.---Dr. Bandorawalla Leprosy Hospital, Kondhawa, and other Centres.

Date of commencement.---1st October, 1977.

Date of completion.---Four years.

Estimated cost.---Rs. 40,28,404.

The Poona District Leprosy Committee, Pune, stands approved, vide Ministry of Finance (Deptt. of Revenue) Notification No. 1598 dated 29-12-1976.

This notification is effective from 20th September, 1977.

[No. 2026/F. No. 203/139/77-ITA. II]

Notification: S.O.239

Section(s) Referred: 35D ,35D(2) ,35D(2)(a)

Statute: INCOME TAX

Date of Issue: 29/10/1977

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 three areas of consultancy service, viz., Technological consultancy, Engineering consultancy and Management consultancy.

Institution

J. P. Mukherji & Associates Private Limited, Bombay.

The approval takes effect from 1st April, 1977.

[No. 2032/F. No. 203/58/77-ITA-II

Notification: S.O.240

Section(s) Referred: 35D ,35D(2) ,35D(2)(a)

Statute: INCOME TAX

Date of Issue: 29/10/1977

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 all the three consultancy fields, viz., Technological, Engineering & Management.

Institution

Kothari Consultants and Engineers Limited, Madras.

The approval takes effect from 1st April, 1976.

[No. 2031/F. No. 203/28/77-ITA-II

Notification: S.O.337

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 29/10/1977

(ii) the Sadan will submit annual reports about donations received and spent exclusively for research in the manner as and when required by the Council.

Institution

Shri Kalyan Arogya Sadan, Bajajgram, Sikar. This notification is effective for a periodof 2 years from the date of this notification.

[No. 2030/F. No. 203/130/77-ITA. II]

Notification: S.O.595

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 29/10/1977

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, in the area of other natural or applied sciences, subject to the following conditions :

(i) That the Gujarat Vidyapith, Ahmedabad, 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 Vidyapith 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

Gujarat Vidyapith, Ahmedabad.

This notification is effective from 12th September, 1977.

[No. 2033/F. No. 203/137/77-ITA. II

Notification: S.O.808-2

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 29/10/1977

Name of the Project : Mechanically Aided High Vacuum Fractionation/Distillation.

Sponsored By : M/s. Hindustan Lever Ltd., Bombay.

Sponsored At : Department of Chemical Technology, University of Bombay, Bombay.

Date of Commencement : September, 1977.

Date of Completion : September/October, 1978.

Estimated Cost : Rs. 93,900 only.

The Deptt. of Chemical Technology, University of Bombay, Bombay, stands approved, vide Ministry of Finance Notification No. 34 dated 23-11-1946.

[No. 2029/F. No. 203/136/77-ITA. II

Notification: S.O.235

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 9/11/1977

Name of the Scientific Research Early Detection of Leprosy and it Programme : Chemotherapy (including Drug Resistance).

To be undertaken by : Foundation for medical research, Bombay.

Proposed date of commencement : 19th August, 1977.

Anticipated date of completion : 18th August, 1982.

Estimated expenditure : 84 lakhs (Rupees Eighty-four lakhs only).

The Foundation of Medical Research, Bombay has been approved under section 35(1)(ii) of the Income-tax Act, vide Ministry of Finance, Department of Revenue, Notification No. 1200 (F. No. 203/3/76-ITA-II), dated 15-1-76.

[No. 2042/F. No. 203/129/77-ITA-II

Notification: S.O.241

Section(s) Referred: 35D ,35D(2) ,35D(2)(a)

Statute: INCOME TAX

Date of Issue: 9/11/1977

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 respect of (a) Technological consultancy and (b) Engineering consultancy.

Institution

Power Gas India Limited, Bombay.

The approval takes effect from 1st January, 1977.

[No. 2043/F. No. 203/9/77-ITA-II

Notification: S.O.493

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 15/11/1977

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 " Amanat Construction Fund " for the purpose of the said section for and from the assessment year 1966-67.

[No. 2046/F. No. 197/48/77-IT(AI)

Notification: S.O.292

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 18/11/1977

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 Bharatiya Vidya Bhavan for the purpose of the said section for and from the assessment year(s) 1971-72.

[No. 2049/F. No. 197/128/77-IT(AI)

Notification: S.O.405

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 19/11/1977

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 Arulmigu Sethunarayana Perumal Temple, Watrap, Srivilliputhur Taluk, Ramanathapuram Distt., to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section.

[No. 2051/F. No. 176/105/77-IT(AI)

Notification: S.O.1201

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 26/11/1977

Name of the project. --- (i) A new method for the effective eradication of parasitic diseases in mammals and (ii) new fungal source materials for producing sytochalasins and their production on some scale for the study of their biological effects, particularly anti-tumour properties.

To be undertaken by. --- Indian Drug Association, Poona.

Date of commencement. --- As soon as the funds are available.

Date of completion. --- 1977-1982.

Estimated cost. --- Rs. 6,44,000 and Rs. 6,42,200, respectively. The Indian Drug Research Association, Poona, stands approved, vide Ministry of Finance Notification No. S.O. 3210, dated the 20-11-1962.

[No. 2056 (F. No. 203/145/77/-ITA II

Notification: S.O.678

Section(s) Referred: 35 ,35(1) ,35(1)(iii)

Statute: INCOME TAX

Date of Issue: 26/11/1977

(i) That the funds collected by the Sardar Patel Institute of Economic and Social Research, Ahmedabad, under this exemption will be utilised exclusively for promotion of research in social sciences.

(ii) That the Institute shall maintain separate accounts of the funds collected by them under the exemption.

(iii) That the Sardar Patel Institute of Economic and Social Research, Ahmedabad, shall send an annual report to the Indian Council of Social Science Research, New Delhi, showing the funds collected under the exemption and the manner in which the funds were utilised.

Institution

Sardar Patel Institute of Economic and Social Research, Ahmedabad.

This notification is effective with immediate effect.

[No. 2052/F. No. 203/65/77-ITA II

Notification: S.O.679

Section(s) Referred: 35 ,35(1) ,35(1)(iii)

Statute: INCOME TAX

Date of Issue: 26/11/1977

(1) That the funds collected by the Vivekananda College, Madras, under this exemption will be utilised exclusively for promotion of research in Social Sciences.

(2) That the Vivekananda College shall maintain separate accounts of the funds collected by them under the exemption.

(3) That the Vivekananda College, Madras, shall send an annual report to the Indian Council of Social Science Research, New Delhi, showing the funds collected under the exemption and the manner in which the funds were utilised.

Institution Vivekananda College, Mylapore, Madras.

This notification is effective for a period of 3 years from 1-4-77 to 31-3-1980.

[No. 2053/F. No. 203/121/77-ITA II

Notification: S.O.680

Section(s) Referred: 35 ,35(1) ,35(1)(iii)

Statute: INCOME TAX

Date of Issue: 26/11/1977

(i) That the centre for Agrarian Research Training and Education, Ghaziabad, shall maintain separate accounts of the funds collected by them under the exemption.

(ii) That such funds shall be utilised exclusively for promotion of research in Social Sciences ; and

(iii) That the Centre shall send an annual report to the Indian Council of Social Science Research, New Delhi, showing the funds collected under the exemption and the manner in which the funds were utilised.

Institutio

Centre for Agrarian Research Training & Education, Ghaziabad.

This notification takes effect for three years from 1-12-77.

[No. 2054/F. No. 203/103/77-ITA II

Notification: S.O.863

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 26/11/1977

In continuation of this department's Notification No. 1766, dated 11-5-1977, 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, in the area of other natural or applied sciences, subject to the following conditions :---

(i) That the Usha Scientific Research Institute, 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 and 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

Usha Scientific Research Institute, Calcutta.

This notification is effective from 1-4-1978 to 31-3-1980.

[No. 2055 (F. No. 203/24/77---ITA--II)

Notification: S.O.112

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 28/11/1977

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 Veeraraghavaswami Temple, Tiruvallur, Chingleput District, to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section.

[No. 2058/F. No. 176/115/77-IT (AI)]

Notification: S.O.113

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 28/11/1977

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 Vaikuntanathaperumal Temple, Nangur Post, (via) Mangamadam, Srikali Taluk, Tanjavur District, to be a place of public worship of renown throughout the State of Tamil Nadu for the purpose of the said section.

[No. 2059/F. No. 176/114/77-IT(AI)

Notification: S.O.114

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 28/11/1977

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 Ekambaranathar Temple, Big Kanchipuram, Chingleput 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. 2060/F. No. 176/30/77-IT(AI)]

Notification: S.O.293

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 28/11/1977

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 Varadaraja Perumal Temple, Thirumenikoodam, Nangur Post, (via) Mangamadam, Sirkali Taluk, Tanjore District, to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the the said section

[No. 2057/F. No. 176/112/77-IT(AI)

Notification: S.O.3753

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 1/12/1977

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 Navjivan Trust for the purposes of the said section for and from the assessment year(s) 1962-63.

[No. 2062 (F. No. 197/85/77--IT(AI))]

Notification: S.O.3754

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 6/12/1977

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 Ramkrishna Ashram, Nimpith, for the purpose of the said section for the assessment year 1973-74.

[No. 2063 (F. No. 197/200/77--IT(AI))

Notification: S.O.494

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 7/12/1977

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 Church of North India, New Delhi " for the purpose of the said section from the assessment year 1971-72 and for all assessment years commencing from the assessment year 1976-77.

[No. 2064/F. No. 197/191/76-IT(AI)

Notification: S.O.681

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 7/12/1977

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, in the area of other natural or applied science, subject to the following conditions :---

(i) That the Madras Institute of Technology, Madras, 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 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

Madras Institute of Technology, Madras.

This notification takes effect from 23rd September, 1977.

[No. 2065/F. No. 203/128/77-ITA. II

Notification: S.O.827(E)

Section(s) Referred: 295

Statute: INCOME TAX

Date of Issue: 8/12/1977

This notification contains Amendment to Income-tax (Ninth Amendment) Rules, 1977 carried out on 8-12-1977 not reproduced here as it is already contained in the body of the rules itself

Notification: S.O.1033

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 12/12/1977

(i) That the institute will submit annual reports on their research activities to the council.

(ii) The institute wil submit annual reports about donations received and spent exclusively for research in the manner as and when required by the council.

Institution

Birla Institute of Medical Research, Gwalior.

This notification is effective for a period of two years from 1-4-1977 to 31-3-1979.

[No. 2069 (F. No. 203/146/77-ITA.II)

Notification: S.O.682

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 12/12/1977

(i) The institute will submit annual report on its research activities.

(ii) The institute will submit annual returns about donations received and spent exclusively for research in the manner as and when required by the Council.

Institution

Sancheti Hospital & Medical Research Centre, Pune. This notification is effective for a period of two years from 1st December, 1977, to 30th November, 1979.

[No. 2068/F. No. 203/171/77-ITA. II

Notification: S.O.683

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 15/12/1977

(i) That the institution will maintain 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 in such form as may be laid down and intimated to them for this purpose by 15th May, each year at the latest.

Institution

Ramakrishna Mission Seva Pratishthan, Vivekananda Institute of Medical Sciences, Calcutta.

The notification is effective for a period of two years from 17-11-1977 to 16-11-1979.

[No. 2073/F. No. 203/172/77-ITA. II

Notification: S.O.589

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 16/12/1977

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 Kudamadakoothar Temple, Nangur P. O., (via) Mangamadam, Sirkali Taluk, Tanjore District " to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section.

[No. 2074/F. No. 176/121/77-IT(AI)

Notification: S.O.590

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 16/12/1977

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 Pallikonda Ranganathaswami Temple, Nangur P. O., (via) Mangamadam, Sirkali Taluk, Tanjavur District " to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section.

[No. 2075/F. No. 176/118/77-IT(AI)

Notification: S.O.591

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 16/12/1977

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 Rajagopalaswami Temple, Kavalambadi, Nangur Post, Sirkali Taluk, Tanjore District " to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section.

[No. 2076/F. No. 176/124/77-IT (AI)

Notification: S.O.1202

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 22/12/1977

Name of the Scientific Research Programme. --- Futures Analysis by large-scale computer simulation.

To be undertaken by. --- Systems Research Institute, 6, Parvativilla Road, Pune-411001.

Proposed date of Commencement. --- 15th August, 1977.

Anticipated date of completion. --- August, 1980.

Estimated expenditure. --- Rs. 8 lakhs.

The Systems Research Institute, Pune, has been approved under section 35(1)(ii) of the Income-tax Act, vide Ministry of Finance, Department of Revenue & Banking Notification No. 1025 (F. No. 203/43/75-ITA II), dated the 22nd August, 1975.

[No. 2081 (F. No. 203/111/77-ITA II)

Notification: S.O.864

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 22/12/1977

Name of the Scientific Research " Research and Development in programme : Managament and Rehabilitation of Industrial Accidents with particular reference to human as a factor ". To be undertaken by : Sancheti Hospital & Medical Research Centre, Pune.

Duration of project : 5 years from the date of issue of this notification.

Estimated expenditure : Rs. 59,10,000 (Rupees fifty-nine lakhs and ten thousand 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 the Sancheti Hospital and Medical Research Centre, Pune.

(2) That the institution will furnish the annual returns of this scientific research project 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.

The Sancheti Hospital & Medical Research Centre, Pune, stands approved, vide Ministry of Finance, Department of Revenue, Notification No. 2068 (F. No. 203/171/77--ITA.II) dated 12-12-1977.

[No. 2077 (F. No. 203/178/77--ITA.II)

Notification: S.O.865

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 22/12/1977

1. Name of the Scientific Research Some aspects of research into the programme : the application of measuring and moni- toring techniques for Quality Control of Safety Razor Blades. 2. Name of the Sponsorer : M/s. Sharpedge Ltd., 34 Okhala Indus- trial Estate, New Delhi--110020.

3. To be undertaken by : The Indian Institute of Technology, Delhi.

4. Proposed date of commencement : September, 1977.

5. Anticipated date of completion : August, 1979.

6. Estimated expenditure : Rs. 1,17,650.

The Indian Institute of Technology, Delhi, has been approved u/s. 35(1)(ii) of the Income-tax Act, vide Ministry of Finance, Department of Revenue & Banking Notification No.1502 (F. No. 203/122/76--ITA.II) dated the 25th September, 1976.

[No. 2078 (F. No. 203/163/77--ITA.II)

Notification: S.O.866

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 22/12/1977

1. Name of the project : Microbiological Transformation of Steroidal Intermediates.

2. Sponsored by : Organon (India) Ltd., 38, Chowringhee Road, Calcutta.

3. Sponsored at : Central Drug Research Institute, Lucknow.

4. Proposed date of July, 1977. Commencement :

5. Anticipated date of July, 1978. Completion :

6. Estimated Cost : Rs. 1,00,000 (Rs. One lakh).

The Central Drug Research Institute, Lucknow, stands approved, vide Ministry of Finance Notification No. 34, dated 23-11-1946.

[No. 2079 (F. No. 203/6/77-ITA.II)

Notification: S.O.867

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 22/12/1977

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 " scientific research association " in the area of other natural or applied sciences, subject to the following conditions :---

(i) that the Kaul Science Foundation, Lucknow, 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 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.

Institution

Kaul Science Foundation, Lucknow. This notification takes effect for a period of three years from 1-10-1977 to 30-9-1980.

[No. 2080 (F. No. 203/91/77/ITA.II)

Notification: S.O.868

Section(s) Referred: 35 ,35(2A)

Statute: INCOME TAX

Date of Issue: 22/12/1977

In continuation of this department Notification No. 1622 (F. No. 203/35/76-ITA.II) dated 13th January, 1977, it is hereby notified for general information that the following scientific research programmed 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 Secretary, the Department of Science & Technology, New Delhi.

1. Scientific Research Preservation & Storage of Alginate Programme : bearing Seaweeds, viz., Saragassum.

2. Sponsored by : M/s. Cellulose Products of India Ltd., Ahmedabad.

3. Sponsored at : Ahmedabad Textile Industry's Rese- arch Association, Ahmedabad.

4. Date of Commencement : 15-7-1976.

5. Revised date of 15-7-1977. Completion :

6. Revised estimated Rs. 67,500 expenditure :

2. Particulars relating to the other part of this research programme entrusted by the assessee to Central Salt and Marine Chemicals Research Institute, Bhavnagar, of the C.S.I.R. remain unaltered.

[No. 2082 (F. No. 203/148/77-ITA.II)

Notification: S.O.592

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 26/12/1977

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 Madha Perumal Temple, Keelachalai Nangur Post, (via) Mangamadam, Sirkali Taluk, Tanjore District " to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section.

[No. 2089/F. No. 176/119/77-IT(AI)

Notification: S.O.593

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 26/12/1977

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 Pallikondeswara Swami Temple Renovation Committee, Suratapalli Village, Chittoor District, Andhra Pradesh " for the purposes of the said section.

[No. 2090/F. No. 176/139/77-IT(AI)

Notification: S.O.689

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 26/12/1977

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 Bharamaramba Mallikarjuna Swamy Devasthanam, Sri Sailam, Kurnool District, for the purpose of the said section for and from the assessment year(s) 1973-74.

[No. 2087/F. No. 197/209/77-IT(AI)

Notification: S.O.690

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 26/12/1977

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, Ahobilam for the purpose of the said section for and from the assessment year(s) 1962-63.

[No. 2088/F. No. 197/205/77-IT(AI)

Notification: S.O.1035

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 28/12/1977

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

Hexamar Agricultural Research and Development Foundation Pvt., Ltd., Bombay.

This notification is effective for a period of one year from 26-12-1977 to 25-12-1978.

[No. 2092 (F. No. 203/180/77-ITA.II)

Notification: S.O.1278

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 31/12/1977

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 Kavle Math Samsthan (Shree Gowdapadacharya Samsthan), Bombay " for the purpose of the said section for and from the assessment year 1975-76.

[No. 1610/F. No. 197/133/76-IT(AI)

Notification: S.O.1996

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 31/12/1977

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 " Haryana State Council of Child Welfare, Chandigarh ", for the purpose of the said section for and from the assessment year 1972-73.

[No. 1609/F. No. 197/111/76-IT(AI)

Notification: S.O.496

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 31/12/1977

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 " Shiromani Gurudwara Prabandhak Committee, Amritsar " for the purpose of the said section from the assessment year 1971-72 to the assessment year 1975-76.

[No. 2096/F. No. 197/192/77-IT(AI)

Notification: S.O.495

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 31/12/1977

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 " Evangelical Lutheran Church in Madhya Pradesh " for the purpose of the said section for and from the assessment year(s) 1974-75.

[No. 2094/F. No. 197/76/77-IT(AI)

Notification: S.O.496

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 31/12/1977

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 " Shiromani Gurudwara Prabandhak Committee, Amritsar " for the purpose of the said section from the assessment year 1971-72 to the assessment year 1975-76.

[No. 2096/F. No. 197/192/77-IT(AI)

Notification: S.O.497

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 31/12/1977

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 " Council for Promotion of Communal Harmony " for the purpose of the said section for and from the assessment year(s) 1975-76.

[No. 2097/F. No. 197/94/77-IT(AI)

Notification: S.O.691

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 31/12/1977

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 and from the assessment year(s) 1976-77.

[No. 2095/F. No. 197/120/77-IT(AI)