Approval under section 35(1)(ii) granted subject to reporting, accounting and renewal conditions for research associations.
Approval is granted to the Electrical Research and Development Association, Vadodara, under Section 35(1)(ii) as an "Association" for purposes of tax law, subject to maintaining a separate account for scientific research receipts, filing annual returns of research activities by 31 May, submitting audited annual accounts and balance-sheet to the prescribed authority and tax officials by 30 June, and applying for extension three months before expiry. The approval period runs from 1 April 1987 to 31 March 1990.

Approval under section 35(1)(iii) grants institution tax recognition subject to annual reporting, audited accounts, and renewal conditions.
Approval under section 35(1)(iii) recognises the institution as eligible for research-related tax provisions subject to compliance: maintain separate research accounts; file annual returns of research activities by 31 May; submit audited annual accounts, income and expenditure statements, and balance sheet to the prescribed authority, the Central Board of Direct Taxes, and the concerned Commissioner by 30 June; and apply for approval renewal to the Central Board three months before expiry, with late applications liable to rejection.

Approval under section 35(1)(iii) recognizes a research institution subject to separate accounting and annual reporting obligations.
The Centre for Regional Ecological and Science Studies in Development Alternatives, Calcutta, is approved as an institution under clause (iii) of sub-section (1) of section 35, contingent on maintaining separate research accounts, filing annual research returns by 31st May, submitting audited accounts and balance-sheet to the prescribed authority and tax authorities by 30th June, and applying for extension of approval at least three months before expiry; late applications risk rejection. The approval is effective from 1-4-1987 to 31-3-1990.

Research institution approval requires separate research accounts, annual returns, audited accounts, and timely renewal application.
Approval is granted to Gandhi Labour Institute, Ahmedabad, for tax recognition of scientific research activity subject to maintaining separate research accounts, filing annual scientific research returns by 31st May, submitting audited annual accounts and balance sheet with copies to the prescribed authority and tax authorities by 30th June, and applying for approval extension at least three months before expiry; approval effective from 1st April 1987 to 31st March 1988.

Approval under section 35(1)(ii) restricted until March 1990; compliance and timely extension application required for continuance.
Approval under section 35(1)(ii) of the Income-tax Act, 1961 granted to the Gandhi Gram Institute of Rural Health and Family Welfare Trust, Madurai is restricted until 31 March 1990 and is conditional on: maintaining a separate scientific research account; furnishing annual research returns by 31 May; submitting audited annual accounts and balance-sheet with copies to the Central Board of Direct Taxes and the concerned Commissioner by 30 June; and applying to the Central Board three months before expiry for extension.

Research institution approval under section 35(1)(ii) requires separate research accounts, annual research returns and audited accounts.
Approval granted to Smt. Labhuben Govindbhai Mistry Medical Research Society as an approved institution under clause (ii) of sub section (1) of section 35 of the Income tax Act, subject to maintaining separate research accounts, furnishing annual research returns by 31st May, submitting audited annual accounts and balance sheet to the prescribed authority and tax administration by 30th June, and applying for approval extension three months before expiry.

Approval under section 35(1)(ii) requires separate research accounts, annual returns, audited accounts and timely extension applications.
Approval of the Diabetic Association of India, Bombay as an institution under section 35(1)(ii) is notified for the period 1-4-1987 to 31-3-1988, subject to conditions: maintain separate research accounts; file annual research returns by 31 May; submit audited accounts and balance-sheet with copies to the prescribed authority, the Central Board of Direct Taxes and the Commissioner by 30 June; and apply for extension to the Central Board at least three months before expiry.

Approval under section 35(1)(iii) requires research institute to maintain separate accounts and file annual audited returns.
Approval is granted to Sri Aurobindo International Institute of Educational Research, Tamil Nadu, as an Institution for purposes of approval under section 35(1)(iii) of the Income-tax Act, 1961, subject to conditions: maintain separate accounts for scientific research; furnish annual returns of research activities by 31 May; submit audited accounts and balance-sheet by 30 June to the prescribed authority and send copies to the Central Board of Direct Taxes and the Commissioner; and apply for extension at least three months before expiry. Effective period: 1 April 1987 to 31 March 1988.

Research institution approval under section 35(1)(iii) requires separate accounts and annual audited returns to retain tax benefits.
Approval to the Administrative Staff College of India, Hyderabad under section 35(1)(iii) is conditional on maintaining a separate account for scientific research, filing annual returns of research activities by 31st May, submitting audited annual accounts and balance-sheet with copies to tax authorities by 30th June, and applying for extension at least three months before approval expiry.

Tax deduction under section 80L: IDBI capital bonds specified as eligible for deduction under the income tax provision.
Specification of eligibility under 80L designates the Industrial Development Bank of India's "3 Years--9 per cent. IDBI Capital Bonds" as qualifying instruments for the tax provision. The Central Government, exercising powers under clause (ii) of sub section (1) of section 80L of the Income tax Act, 1961, formally notifies these capital bonds as specified securities for the purpose of that clause.

Double taxation agreement corrigendum corrects textual errors in notification implementing the India Germany income tax treaty.
Corrigendum to the notification publishing the Agreement for the Avoidance of Double Taxation between India and Germany correcting typographical, punctuation and formatting errors in the Gazette notification; it lists precise line by line substitutions across specified pages and columns to ensure the official text accurately reflects the treaty wording and presentation.

Approval under section 35(1)(ii): research association subject to separate research accounts, annual returns and audited filings.
Approval of Bakul Finechem Research Centre as an Association under section 35(1)(ii) is effective 1-4-1987 to 31-3-1989. Conditions: maintain separate accounts for research receipts; file annual returns of scientific research activities by 31 May; submit audited annual accounts, income and expenditure statement and balance-sheet to the prescribed authority by 30 June with copies to the Central Board of Direct Taxes and the concerned Commissioner; apply to the Central Board three months before expiry for extension.

Approved institution status under section 35(1)(ii) requires separate research accounts, annual returns and audited accounts filing.
Approval of the Centre for Earth Science Studies, Trivandrum, as an approved institution under clause (ii) of sub section (1) of section 35 is notified subject to conditions: maintaining separate accounts for research receipts; furnishing annual returns of scientific research activities by 31 May; submitting audited annual accounts, income and expenditure statement, and balance sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30 June; and applying for renewal at least three months before approval expiry.

Section 10(23C)(iv) notification extends tax-exempt recognition to Railway Women's Central Organisation for specified assessment years.
The Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, by Notification No. S.O.2968 dated 26-6-1987, notifies Railway Women's Central Organisation for the purposes of section 10(23C)(iv) for the assessment years 1985-86 to 1988-89.

Section 10(23C)(iv) notification recognising a charitable society for tax-exempt status for specified assessment years.
Notification under clause (iv) of sub section (23C) of section 10 designates the Delhi Society for the Welfare of Mentally Retarded Children as a notified charitable institution and specifies the assessment years covered by that notification.

Research institution approval requires separate research accounts, annual returns, audited accounts and timely renewal application.
Approval is granted to Vision Research Foundation, Madras, as an approved institution under the Income-tax framework for research associations for 1 April 1987 to 31 March 1988, subject to conditions: maintain a separate research account; furnish annual research returns by 31 May; submit audited annual accounts and balance sheet by 30 June to the prescribed authority, the Central Board of Direct Taxes and the Commissioner of Income-tax; and apply for extension at least three months before expiry or risk rejection.

Tax exemption notification under section 10(23C)(v) designates Catholic Mission of Western Bengal as notified for the assessment year.
The Central Government, exercising powers under the exemption clause of section 10, issued Notification No. S.O.2179 dated 26-6-1987 notifying the Catholic Mission of Western Bengal for the purpose of that clause for the assessment year 1987-88.

Charitable notification under section 10(23C)(v) recognizes Dakshineswar Ramkrishna Sangha for specified assessment years, conferring tax exemption by Central Government.
The Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Dakshineswar Ramkrishna Sangha, Dakshineswar, Calcutta, as qualifying under that clause for the stated assessment years, thereby recognizing the institution for the statutory charitable/exempt category.

Approval under section 35(1)(ii) requires separate research accounts, annual returns, audited accounts, and timely renewal applications.
Approval under section 35(1)(ii) grants the Karnataka Cancer Therapy and Research Institute approved research institution status, conditional on maintaining separate research accounts, filing prescribed annual returns of research activities by 31st May, and submitting audited annual accounts, income and expenditure statements, and a balance sheet to the prescribed authority, the Central Board of Direct Taxes, and the concerned Commissioner by 30th June each year; extensions require advance application.

Approval under section 35(1)(ii) imposes accounting, annual reporting, audited accounts and renewal application requirements for research institutions.
Approval under section 35(1)(ii) recognizes the Associated Agricultural Development Foundation as an approved research Institution conditional upon maintaining a separate account for scientific research receipts, filing annual returns of research activities to the prescribed authority by the annual deadline, submitting audited annual accounts and balance sheet copies to the prescribed authority, the Central Board of Direct Taxes and the Commissioner of Income-tax, and applying to the Central Board for extension of approval within the required advance period before expiry.