Research institution approval under section 35(1)(ii) requires separate research accounts and strict annual reporting compliance.
Approval is granted to the Petroleum Conservation Research Association as an approved institution under section 35(1)(ii) subject to maintaining separate research accounts, furnishing prescribed annual returns by 31st May, submitting audited accounts and balance-sheets to the prescribed authority, the Central Board of Direct Taxes and the Commissioner by 30th June, and applying for extension at least three months before approval expiry.

Approval under section 35(1)(ii) conditions institute status on separate research accounts and annual audited reporting.
Approval of the National Institute of Immunology as an approved institution for research-related tax purposes is conditional on maintaining separate research accounts; filing annual returns of research activities by 31st May; submitting audited accounts, income and expenditure statements and balance-sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30th June; and applying to the Central Board of Direct Taxes at least three months before expiry for extension of approval.

Research institution approval under section 35(1)(ii) requires separate research accounts and yearly audited filings for renewal.
Approval is granted to the Foundation for Coil Winding Technology and Research, Pune as an association subject to compliance: maintain separate accounts for scientific research; furnish 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 to the Central Board for extension three months before approval expiry to avoid rejection.

Approval under Section 35 requires research institutions to keep separate accounts and submit annual audited returns to authorities.
Approval is granted to the International Management Institute, New Delhi, as an institution for the purposes of approval under section 35(1)(iii), subject to conditions: maintain a separate account for scientific research receipts; furnish prescribed annual research returns by 31 May; submit audited annual accounts, income and expenditure statements, and balance-sheet to the prescribed authority, the tax board and the Commissioner by 30 June; and apply for extension of approval three months before expiry.

Tax deduction approval under section 35(1)(iii) requires separate accounts, annual returns and audited filings to maintain approval.
Nalanda Dance Research Centre, Bombay, is approved under section 35(1)(iii) as an Institution for research-related tax purposes, subject to conditions: maintain separate research accounts; file annual research returns by 31 May; submit audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to the Central Board of Direct Taxes and the concerned Commissioner; and apply to the Central Board at least three months before approval expiry for extension.

Research institution approval ensures conditional tax recognition subject to annual reporting and audited accounts compliance.
Approval is granted to the Bandra Holy Family Medical Research Society, Bombay, as an approved institution under clause (ii) of sub section (1) of section 35 for the period 1 4 1987 to 31 3 1988, subject to conditions: maintain separate research accounts; furnish annual scientific research returns by 31 May; submit audited annual accounts, income expenditure statement and balance sheet by 30 June with copies to tax authorities; and apply for extension three months before approval expiry.

Research approval under the Income-tax Act: college recognised conditionally, requiring separate research accounts and annual reporting.
Approval is granted to Ramniranjan Jhunjhunwala College as an institution eligible under the Income-tax Act research approval provision for the category "College" from 1 April 1987 to 31 March 1990, conditional on maintaining a separate research account, filing annual research returns by 31 May, submitting audited accounts and balance-sheet copies by 30 June to the prescribed authority and tax authorities, and applying for extension at least three months before approval expiry.

Research institution approval under section 35(1)(ii) requires separate accounts, annual returns, audited statements and renewal notice.
Approval is granted to Krishnamurti Foundation India, Madras, as an institution for the purposes of section 35(1)(ii) of the Income-tax Act, effective from 1-4-1987 to 31-3-1989, subject to conditions: maintain separate accounts for scientific research receipts; file annual returns of research activities by 31st May; submit audited accounts, income and expenditure statements and balance-sheet by 30th June with copies to the Central Board of Direct Taxes and the Commissioner; and apply for extension at least three months before approval expiry.

Approval under section 35(1)(ii) confers research-association recognition subject to separate accounts, annual returns and audited filings.
Approval under section 35(1)(ii) is granted to the Karnataka State Sericulture Development Institute as an Association from 27-4-1987 to 31-3-1989, subject to maintaining separate research accounts, filing prescribed annual research returns 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, and applying for extension at least three months before approval expiry.

Approval under section 35(1)(iii) conditions institution recognition with strict reporting, accounting and renewal requirements.
Approval under section 35(1)(iii) is granted to Maharashtra Granthottejak Sansthan, Pune as an Institution subject to maintaining a separate account for research funds, furnishing annual returns of scientific research activities by 31 May, submitting audited annual accounts and balance sheet to the prescribed authority, the Central Board of Direct Taxes and the Commissioner by 30 June, and seeking extension at least three months before approval expiry; late renewal applications may be rejected.

Approval under section 35 grants institutional recognition subject to separate research accounts, annual audited returns and timely renewal.
The National Council of Applied Economic Research, New Delhi, is approved as an Institution for research-related income-tax purposes from 1-4-1987 to 31-3-1990, subject to maintaining a separate account for research funds, filing annual scientific research returns by 31 May, submitting audited annual accounts and balance sheet to the prescribed authority and copies to the Central Board of Direct Taxes and the concerned Commissioner by 30 June, and applying for extension at least three months before approval expiry.

Authorisation of enforcement officers under section 138 enables the specified police vigilance officer to act for income tax flying squad purposes.
Central Government designates the Superintendent of Police, Vigilance, Flying Squad II, Punjab, Patiala, or any other officer authorised by him, as the authorised enforcement officer for the purposes of sub clause (ii) of clause (a) of sub section (1) of section 138 of the Income tax Act, 1961, by Notification S.O.2973 dated 17 6 1987.

Research association approval under section 35(1)(ii) requires separate research accounts, annual returns and audited submissions.
Approval is granted to the Society for Research on Haematology and Blood Transfusion, Calcutta, as an Association for purposes of section 35(1)(ii) of the Income-tax Act for 1-4-1987 to 31-3-1990, subject to conditions: maintain separate accounts for research receipts; furnish annual research returns by 31 May; submit audited accounts, income and expenditure statements and balance-sheet to the prescribed authority, the Central Board of Direct Taxes and the Commissioner by 30 June each year; and apply to the Central Board at least three months before expiry for extension.

Research institution approval under income-tax rules requires strict accounting, annual returns, audited accounts, and timely renewal applications.
Approval is granted to the Nutrition Society of India, Hyderabad, by the Department of Scientific and Industrial Research as an approved institution under clause (ii) of sub-section (1) of section 35 read with rule 6, effective from 1-4-1987 to 31-3-1990, and subject to conditions including separate accounts for research funds, annual returns of research activities by 31st May, audited accounts and balance-sheet submission by 30th June to the prescribed authority with copies to tax authorities, and timely application for extension three months before expiry.

Research approval under section 35(1)(ii) requires separate research accounts and annual audited returns for continued recognition.
Approval under section 35(1)(ii) was granted to the Indian Cancer Society, Solapur, as an "Association" for research, conditional on maintaining a separate account for research funds, filing annual returns of research activities by 31 May, submitting audited annual accounts (income, expenditure, assets, liabilities) to the prescribed authority and providing copies to the Central Board of Direct Taxes and the concerned Commissioner by 30 June, and applying for extension at least three months before approval expiry.

Research institution approval under section 35(1)(ii) requires separate research accounts and annual audited filings.
Approval is granted to Dr. B. N. Chakravorty Homoeopathic Research Society and Foundation under section 35(1)(ii) as an Association, subject to conditions: maintain a separate account for research receipts; file annual returns of scientific research activities by 31 May; submit audited annual accounts and balance-sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30 June; and apply for extension at least three months before approval expiry.

Approval under Section 35(1)(ii): institutional research recognition subject to separate accounts, annual returns, audited accounts and timely renewal.
Approval is granted to Aspe Research Institute as an "Association" under Section 35(1)(ii), subject to maintaining separate accounts for research receipts, furnishing annual returns of research activities by 31 May, submitting audited accounts and balance sheet to the prescribed authority, the Central Board of Direct Taxes and the Commissioner by 30 June, and applying for extension at least three months before approval expiry.

Seat of Income tax Settlement Commission designated; principal and additional benches ordinarily sit under section 245BA provisions.
Central Government, exercising powers under sub section (6) of section 245BA of the Income-tax Act, 1961, designates New Delhi as the place for the principal Bench of the Income-tax Settlement Commission and Bombay (subsequently amended to include Calcutta and Madras) as the places at which the additional Benches shall ordinarily sit.

Specified bond transfer condition makes IDBI bonds eligible for non-deduction at source if transferee notifies bank promptly.
Central Government specifies 11 per cent. IDBI Bonds, 2002 (44th Series) as eligible under the proviso to section 193 of the Income-tax Act, 1961. The notification conditions the proviso's benefit on transfer by endorsement or delivery being followed by the transferee informing the Industrial Development Bank of India by registered post within the prescribed period after transfer.

Specification of security: proviso to section 193 allows transfer benefit if transferee notifies issuer by registered post within sixty days.
Central Government specifies 11 per cent. IDBI Bonds, 2001 (43rd Series) as falling within clause (iib) of the proviso to the Income-tax Act for tax purposes. The proviso's benefit on transfer by endorsement or delivery is conditional on the transferee informing the Industrial Development Bank of India by registered post within sixty days of such transfer.