Research institution approval under section 35(1)(ii) requires separate research accounts and annual audited returns and renewal application.
Approval under section 35(1)(ii) was granted to Lokmanya Medical Research Centre, Pune, subject to maintaining separate research accounts, filing annual returns of scientific research by 31st May, submitting audited annual accounts and balance sheet to the prescribed authority by 30th June with copies to the Central Board of Direct Taxes and the Commissioner of Income-tax, and applying for renewal three months before expiry.

Approval of research institution under section 35(1)(iii) enables tax-deduction eligibility subject to annual returns and audits.
Approval of the Indian Foundation for Development, Manipal, as an Institution for Income-tax research-related deduction benefits is subject to conditions: maintain a separate account for research funds; furnish annual research activity returns by 31st May; file audited accounts and balance-sheet with tax authorities by 30th June; and apply for extension of approval at least three months before expiry, with late applications liable to rejection.

Research Institution Approval requires annual scientific-activity returns, audited accounts submissions, and advance renewal applications to authorities.
Approval under section 35(1)(iii) has been granted to Gujarat Research Society for a limited period, subject to conditions: maintain separate accounts for scientific research, submit annual returns of research activities by 31 May, file audited annual accounts and balance-sheet with the prescribed authority, Central Board of Direct Taxes and the Commissioner by 30 June, and apply for extension at least three months before approval expiry.

Notification under Section 10(23C)(iv): recognition granted to World Wildlife Fund India for tax exemption in the stated assessment year.
Notification under Section 10(23C)(iv) recognizes World Wildlife Fund India, Bombay as an institution covered by that clause for tax treatment, applying for the specified assessment year and thereby establishing its eligibility for benefits under the provision as recorded in the official notification.

Research institution approval requires separate research accounts, annual returns, audited accounts, and timely renewal application before expiry.
Approval is granted to The Kamayani Udyog Kendra Society as a recognized research institution under the tax framework, subject to conditions: maintain a separate account for research receipts; file prescribed annual returns of research activities by the annual deadline; submit audited annual accounts, income and expenditure statements, and a balance-sheet to the prescribed authority with copies to the central tax board and the relevant tax commissioner by the annual submission date; and apply to the central tax board for extension before approval expiry.

Surcharge on income-tax increases TDS and advance tax liabilities, with prescribed payment deadlines and transitional rules.
Imposes a surcharge at five per cent on tax deducted at source in contract payments and on advance tax computed for specified taxable income; amends the First Schedule to add a five per cent surcharge on income-tax above a threshold with a non-resident exemption; prescribes commencement, payment deadlines for surcharge on particular advance tax instalments, and repeals the prior Ordinance while saving actions taken under it.

Approval under Section 35(1)(iii): institutional research status granted subject to annual returns, audited accounts, and renewal application.
Approval under Section 35(1)(iii) is granted to the Indian Institution of Management, Bangalore, effective 1 4 1987 to 31 3 1988, conditional on maintaining separate research accounts; furnishing annual research returns by 31 May; submitting audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to the tax board and Commissioner; and applying for extension at least three months before expiry.

Specified Authority for sick company amalgamations: the industrial reconstruction board is designated for applicable tax conditions.
The Central Government specifies the Board for Industrial and Financial Reconstruction as the Specified Authority under section 72A of the Income-tax Act, 1961. The designation applies to amalgamations of sick industrial companies with other companies under the Sick Industrial Companies (Special Provisions) Act, 1985, for the relevant conditions governing such amalgamations, and partially modifies an earlier notification.

Tax exemption under section 10(23C)(iv) notifies Sardar Vallabhbhai Patel Memorial Society for specified assessment years.
The Central Government notifies Sardar Vallabhbhai Patel Memorial Society, Ahmedabad as eligible under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act for the assessment years specified in the notification, exercising the powers conferred by that clause and recording the society's statutory tax recognition for the stated period.

Tax exemption under section 10(23C)(iv) confirms notification of a public pollution control board's charitable status.
Notification under the Income-tax Act confers tax-exempt recognition on a public pollution control board by invoking clause (iv) of sub-section (23C) of section 10, with the Central Government formally notifying the board for the specified assessment years and recording the notification reference for administrative and compliance purposes.

Tax exemption notification under section 10(23C)(iv) recognizes a trade body for a specified assessment year.
The Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies the Federation of Indian Chambers of Commerce & Industry, New Delhi, for the purposes of that clause, specifying its recognition under the exemption provision for the designated assessment year.

Charitable trust notification under section 10(23C)(iv) grants recognition and tax-exempt status for specified assessment years.
The Central Government, under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Atma-Vallabh Samaj Utkarsh Trust, Bombay for the purposes of that clause for the assessment years 1983-84 to 1988-89, thereby recording the trust's recognition under the statutory provision.

Tax exemption notification for National Welfare Fund for Sportspersons confirms administrative recognition and eligibility under income tax rules.
The Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notified the National Welfare Fund for Sportspersons as eligible for the tax exemption under that clause for the assessment years specified in the notification, thereby administratively recognizing the Fund for income tax purposes.

Notification under section 10(23C)(v) recognizes Sri Venkatachalapathy Annachathram for income tax exemption for the assessment year.
The Central Government, exercising its power under section 10(23C)(v) of the Income tax Act, 1961, notifies Sri Venkatachalapathy Annachathram, Kabisthalam, Tanjore as an institution covered by that clause for the specified assessment year, providing formal recognition for application of the exemption provision to the named institution.

Approval under section 35(1)(ii) requires separate research accounts, annual returns, audited accounts, and timely renewal application.
Approval granted to the Centre for Development of Telematics as an approved institution for research-related tax purposes for 1-4-1987 to 31-3-1988, conditional on maintaining separate accounts for research funds and filing prescribed annual returns by 31 May. The institution must submit audited annual accounts showing income, expenditure, assets and liabilities to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30 June, and must apply for renewal at least three months before approval expiry.

Research institution approval under tax law requires separate research accounts and annual audited filings for continued recognition.
Approval is granted to the Institute of Management Development, Lucknow, as an Institution for purposes of clause (iii) of sub section (1) of section 35 of the Income tax Act, 1961, read with rule 6 of the Income tax Rules, 1962, by the Department of Scientific & Industrial Research. The approval is subject to conditions: maintain a separate account for research funds; file annual research returns to the prescribed authority; submit audited annual accounts and balance sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner; and apply to the Central Board for extension before expiry.

Approved Research Institution status requires separate research accounts, annual returns, audited accounts, and timely renewal applications for approval.
Approval was granted to Jayant Industrial and Scientific Research Foundation as an approved research institution in the category of Association, conditional on maintaining separate research accounts, furnishing annual returns of scientific research activities to the prescribed authority, submitting audited annual accounts and balance sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner of Income tax by stated deadlines, and applying in advance for extension of approval prior to expiry.

Research exemption approval requires separate research accounts, annual returns, audited accounts and advance renewal applications.
Approval is granted to the Bhagwan Sri Ramana Maharshi Research Centre, Bangalore, as an approved institution under the income-tax research-exemption regime, conditioned on maintaining separate accounts for scientific research, furnishing prescribed annual returns of research activities, submitting audited annual accounts and balance sheet to the prescribed authority and tax authorities, and applying in advance for renewal of approval to avoid rejection.

Research approval requires institutions to maintain separate accounts and submit annual returns, audited accounts, and extension requests.
Approval under section 35(1)(ii) is conferred on the Institute of Management Development, Lucknow, as an approved Institution for scientific research subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities by 31st May; submit audited accounts, income and expenditure statements, and balance sheet with copies to the Central Board of Direct Taxes and the concerned Commissioner by 30th June; and apply to the Central Board for extension three months before approval expiry.

Tax exemption notification under section 10(23C)(v) officially recognizes Idara Dawatul Quran for specified assessment years.
The Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Idara Dawatul Quran, Bombay for the purposes of that clause by S.O.3 dated 25 11 1987, thereby recognizing the institution under the statutory category for the specified assessment years.