Approval under section 35(1)(ii) requires separate research accounts and annual audited returns for institutional tax recognition.
Approval under section 35(1)(ii) recognises Associated Electronics Research Foundation as an Institution for tax purposes, conditional on maintaining separate accounts for scientific research, filing an annual return of research activities to the Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to specified tax and research authorities by 30th June. The approval covers 1 April 1991 to 31 March 1994 and the organisation is instructed on the procedural requirements for seeking extension of the approval.

Approval under section for research association requires separate research accounts, annual returns, and audited accounts submission.
Approval is granted to Hexamar Agricultural Research and Development Foundation as an association for tax deduction for scientific research, conditional on maintaining a separate account for research funds, furnishing an annual return of research activities to the Secretary, Department of Scientific and Industrial Research by the prescribed date, and submitting audited annual accounts showing income, expenditure, assets and liabilities to specified tax and research authorities by the stated annual deadline; the notification also sets the approval period and prescribes the procedure and copy requirements for extension applications.

Tax-exempt energy bonds specified as secured redeemable non-convertible instruments; tax benefit contingent on holder registration.
Central Government specifies 10-year secured redeemable non-convertible Series-I tax-free energy bonds, issued by the designated renewable energy agency, as qualifying for the benefit under item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act; the tax benefit is admissible only if the holder registers his name and holding with the issuing agency.

Tax exemption under section 10(23) conditions eligibility for Himalayan Rally Association, limiting investments, distributions and business income.
Notification under clause (23) of section 10 notifies the Himalayan Rally Association, Bombay as eligible for exemption for the assessment years 1991-92 to 1993-94 subject to conditions: income must be applied or accumulated pursuant to the modified section 11 provisions for the association's objects; investments must be limited to forms specified in section 11(5) except permitted tangible voluntary contributions; income distributions to members are prohibited except as grants to affiliated bodies; business profits are excluded unless incidental to objectives and recorded in separate books.

Research institution approval under section 35(1)(ii) requires separate accounts and annual audited returns to DSIR and tax authorities.
Approval as an Institution for research-related tax exemption is conditional on maintaining separate accounts for scientific research, furnishing an annual return of research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary DSIR and the local Commissioner/Director of Income-tax (Exemptions) by 30 June; approval is limited to the stated financial year and guidance is provided for extension applications.

Research approval under Section 35 requires separate research accounts and annual audited returns to tax and DSIR authorities.
Approval under section 35(1)(ii) was granted to Hyderabad Eye Research Foundation as an "Institution" effective from 1 4 1991 to 31 3 1994, subject to maintaining separate accounts for scientific research, filing an annual Scientific Research activity return to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts by 30 June each year to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the local Commissioner/Director of Income tax (Exemptions).

Approval under section 35(1)(ii): institution must keep separate research accounts and file annual returns and audited accounts.
Approval under section 35(1)(ii) to Bharatiya Vidya Bhavan as an Institution is subject to specified conditions: maintain a separate account for scientific research receipts; furnish an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by the prescribed annual deadline; and submit audited annual accounts showing income, expenditure, assets and liabilities to the Director General of Income tax (Exemptions), the Secretary, Department of Scientific and Industrial Research and the local Commissioner/Director of Income tax (Exemptions) by the prescribed annual deadline.

Specified bonds under tax provision grant conditional benefit; transferee must notify issuer by registered post within sixty days.
The Central Government specifies 7-year 13 per cent. taxable secured redeemable non-convertible bonds (3rd Series) issued by the Damodar Valley Corporation as qualifying for the tax benefit under clause (ii) of sub-section (1) of the relevant tax provision; transfer of such bonds by endorsement or delivery confers the benefit on the transferee only if the transferee informs the Corporation by registered post within sixty days of the transfer.

Tax exemption under section 10(23C)(v) conditioned on exclusive application of income and prescribed investment modes.
Notification grants tax-exempt status to Shree Durgiana Committee for specified assessment years subject to conditions: income must be applied or accumulated solely for its objects; funds other than specified voluntary contributions must be invested only in prescribed forms or modes; and any business income is excluded unless the business is incidental to the objects and separately accounted for.

Section 35(1)(ii) approval requires separate research accounts, annual DSIR return and audited accounts to tax authorities.
Approval of the Indian Cospar Development Centre, Calcutta as an institution under section 35(1)(ii) is subject to maintaining a separate account for scientific research, furnishing an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research and the local Commissioner/Director of Income-tax (Exemptions).

Research-expenditure approval requires separate research accounts and annual audited submissions to tax and research authorities.
Approval was granted to Decospin Research Foundation as an association for the purposes of the research-expenditure provision, conditional on maintaining a separate scientific research account, filing an annual return of scientific research activities with the Department of Scientific and Industrial Research by the prescribed date, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research and the local tax authority by the annual deadline.

Research approval under section 35(1)(ii) requires universities to keep separate research accounts and file annual returns and audited accounts.
Approval is granted to Shreemati Nathibai Damodar Thackarsey Women's University under clause (ii) of sub section (1) of section 35 as a University subject to conditions: maintain a separate account for scientific research; furnish an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May; and submit audited annual accounts showing income, expenditure, assets and liabilities to designated tax and research authorities by 30th June each year.

Approval under section 35(1)(iii) grants institution status with annual research returns, audited accounts and renewal procedure obligations.
Approval is granted to Sur Smarak Mandal, Agra as an Institution for purposes of clause (iii) of sub section (1) of section 35 of the Income tax Act for the period 1 4 1990 to 31 3 1992, subject to compliance: maintain separate accounts for scientific research; submit an annual research return to the scientific department by 31 May; and furnish audited annual accounts showing income, expenditure, assets and liabilities to specified tax and research authorities by 30 June each year.

Tax-free bond specification: secured redeemable railway bonds qualify for exemption only if holders register their holdings with the issuer.
The Central Government specifies secured, redeemable, non convertible railway bonds issued by the Indian Railway Finance Corporation as eligible for a tax exemption under the relevant item of section 10, subject to the condition that the holder registers their name and holding with the issuing corporation as a prerequisite for the benefit.

Tax exemption for specified IDBI bonds under section 80L; transferee must notify issuing bank within sixty days.
Central Government specifies three categories of bonds issued by the Industrial Development Bank of India as qualifying under Section 80L: 15% Non Convertible Bonds (Cumulative Series I), 15% Non Convertible Bonds (Non Cumulative Series I), and Deep Discount Bonds (Series I) redeemable at face value after a long term. The specified benefit is admissible on transfer only if the transferee informs the issuing Bank by registered post within sixty days of the transfer.

Approval under section 35(1)(ii): organisation must keep separate research accounts and file annual returns plus audited accounts.
Approval granted to Diabetic Association of India as an Institution under section 35(1)(ii) requires the organisation to maintain a separate account for scientific research receipts, furnish an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submit audited annual accounts showing income, expenditure, assets and liabilities to designated tax and research authorities by 30 June. The approval is effective from 1 April 1990 to 31 March 1992 and contains prescribed procedures for applying for extension of approval.

Charitable recognition for exemption subject to exclusive application of income and prescribed investment and business conditions.
Notification grants charitable exemption recognition to Sevagram Ashram Pratishthan, Wardha under sub clause (iv) of clause (23C) of section 10 for specified assessment years, conditional on applying or accumulating income wholly and exclusively to its objects, restricting investments and deposits to prescribed modes (excluding certain voluntary contributions retained as jewellery or furniture), and excluding business profits unless incidental to objectives with separate books of account.

Income-tax notification under section 10(23C)(iv): exemption granted subject to exclusive application of income, specified investments, and business limits.
Notification under section 10(23C)(iv) notifies the Jayaprakash Institute of Social Change, Calcutta for specified assessment years subject to conditions: the institution must apply or accumulate its income wholly and exclusively for its objects; invest or deposit funds only in forms permitted by sub-section (5) of section 11, except voluntary contributions in kind; and any business income is excluded unless the business is incidental to objectives and separate books of account are maintained.

Exemption under section 10(23C)(iv): charitable institution notified subject to income application, permitted investments, and separate books for incidental business.
Notification designates Muncherjee Nowrojee Banajee Industrial Home for the Blind as eligible under section 10(23C)(iv) subject to conditions: income must be applied or accumulated wholly and exclusively for its objects; investments and deposits (excluding voluntary contributions retained in kind) are limited to prescribed forms or modes; and exemption does not cover business income unless incidental to objectives with separate books maintained.

Approval under section 35(1)(ii) requires separate research accounts, annual scientific returns and audited annual accounts.
Approval is granted to Kasturba Health Society as an Institution under section 35(1)(ii), conditioned on maintaining a separate account for scientific research receipts, filing an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to specified tax and research authorities by 30 June. The approval covers 1 April 1991 to 31 March 1993 and includes procedures and timelines for applying for extension of approval.