Specified HUDCO Shelter Bonds require transferee to notify issuer by registered post within sixty days to retain tax benefit.
Central Government specifies 7 year 13% secured redeemable non convertible HUDCO Shelter Bonds (Series II) as eligible for the tax benefit under the Income tax Act, subject to the condition that where such bonds are transferred by endorsement or delivery the transferee must inform the issuing Corporation by registered post within sixty days of the transfer for the benefit to be admissible.

Tax exemption for HUDCO shelter bonds; entitlement conditioned on holder registration with the issuing corporation.
Central Government specifies 10-year tax-exempt secured redeemable non-convertible shelter bonds (Series-II) as covered by clause (15)(iv)(h) of section 10, and makes the tax benefit conditional on the holder registering his name and holdings with the issuing corporation.

Tax exemption recognition under section 10(23C)(iv) notifies Institute of Marketing and Management for specified assessment years.
Notification records statutory recognition of the Institute of Marketing and Management, New Delhi, under section 10(23C)(iv) of the Income-tax Act and expressly notifies the Institute for the specified assessment years, thereby bringing the institution within the scope of that sub-clause's tax treatment for those years.

Research institution approval under income tax provisions grants association status with mandatory audit and annual reporting compliance.
Approval is granted to Birla Planetarium and Astronomical Research Centre, Calcutta as an approved institution under Section 35(1)(ii) of the Income-tax Act, classified as an "Association" and subject to conditions requiring separate accounts for research receipts, annual returns of research activities by 31st May, audited accounts and balance-sheet submission by 30th June to prescribed authorities and tax offices, timely application for extension before approval expiry, and an effective approval period from 1st April to 31st March.

Research institution approval requires separate research accounts, annual returns, audited accounts and timely renewal before expiry.
Approval of K. E. M. Hospital Research Centre, Pune as an approved institution under section 35(1)(ii) requires maintenance of a separate account for research receipts, annual submission of research activity returns to the prescribed authority, annual filing of audited accounts and balance-sheet with the prescribed authority and tax authorities, and timely application for extension of approval before its expiry.

Research institution approval requires separate accounts and annual audited reporting to preserve tax deduction eligibility.
Approval is granted to Bhartiya Bhasha Parishad, Calcutta as an Institution for research-related tax purposes for 1 April 1988-31 March 1989, subject to maintaining separate research accounts, furnishing annual research returns by 31 May, submitting audited accounts and balance-sheet to the prescribed authority and tax offices by 30 June, and applying for renewal before approval expiry.

Approval under section 35(1)(iii): institution approved subject to separate research accounts, annual returns and audited submissions.
Approval under section 35(1)(iii) was granted to the Society for Fundamental Research and Development, Delhi for 1 April 1988 to 31 March 1989, subject to maintenance of a separate research account, annual returns of scientific research activities to the prescribed authority by 31 May, submission of audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to the Central Board of Direct Taxes, DGIT (Exemption) and the concerned Commissioner, and prior application for extension before approval expiry.

Approval under section 35(1)(ii) requires institutions to keep separate research accounts and file annual audited returns.
Approval to the Institute of Indian Foundrymen, Calcutta, under section 35(1)(ii) is granted as an Institution for research recognition, effective 1 April 1988 to 31 March 1989, subject to maintaining separate research accounts, furnishing annual research returns by 31 May, submitting audited accounts and balance-sheets by 30 June to the prescribed authority and tax offices, and applying for extension before approval expiry.

Tax exemption notification recognises charitable trust under income tax section for a specified assessment year.
Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, notifies "Sri Sathya Sai Central Trust, Brindavan, Bangalore" for the purpose of that sub clause for the assessment year specified in the notification, thereby recording the trust's recognition under the provision.

Research institution approval requires annual audited accounts, separate research accounts and timely renewal application filing.
Approval of Vivekanand Medical Research Society as an institution under clause (ii) of sub section (1) of section 35 is effective from 1 April 1988 to 31 March 1989 and is subject to conditions: maintain separate accounts for research receipts; furnish annual research activity returns by 31 May; submit audited annual accounts, income and expenditure statement and balance sheet to the prescribed authority by 30 June with copies to tax authorities; and apply for extension before approval expiry to avoid rejection.

Jurisdiction extension: assigns territorial area to Chief Commissioner (Administration) under income-tax statute, subject to future notifications.
The notification assigns territorial jurisdiction over the State of Sikkim to the Chief Commissioner (Administration) headquartered at Calcutta under the Income-tax statute, conditions the Chief Commissioner's performance on any future notifications issued under other statutory provisions, and specifies the commencement of the notification.

Approval for scientific research institution enables tax-exemption compliance contingent on annual returns and audited accounts submission.
Approval as an approved institution for scientific research is conditional on maintaining separate accounts for research receipts, filing annual returns of research activities with the prescribed authority by the annual deadline, submitting audited annual accounts and balance sheet to the prescribed authority and specified tax offices by the prescribed date, and applying for extension of approval before expiry, with late applications liable to rejection.

Research approval under section 35(1)(ii) grants tax recognition subject to separate accounts and annual reporting requirements.
Approval was granted to Dr. Jivraj Mehta Smarak Health Foundation, Ahmedabad as an approved institution for scientific research under the category "Association," subject to maintaining separate accounts for research receipts, furnishing prescribed annual returns of research activities by 31st May, submitting audited annual accounts and balance-sheets to the prescribed authority and tax offices by 30th June, and applying for extension before expiry. The approval is effective from 1 April 1988 to 31 March 1989.

Research institution approval under section 35(1)(iii) requires separate research accounts, annual audited returns and timely renewal.
Sangit Mahabharti is approved as an Institution under clause (iii) of sub section (1) of section 35, subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research by 31st May, submitting audited annual accounts and balance sheet to the prescribed authority and tax offices by 30th June, and applying for renewal before the approval's expiry to avoid rejection.

Approval under section 35(1)(ii) of Income-tax Act: research institution approved subject to reporting, accounts, and renewal conditions.
Approval is granted to the United Planters Association of Southern India, Coonoor, as an institution for purposes of the Income-tax Act, subject to maintaining a separate account for research receipts and furnishing annual returns of research activities to the prescribed authority. The association must submit audited accounts, income and expenditure statements, and a balance-sheet to the prescribed authority with copies to the tax board, exemption office, and relevant Commissioner by the annual deadline, and must apply for extension of approval before expiry.

Approval under section 35(1)(ii) for research association requires separate accounts, annual returns, audited filings and timely renewal.
Approval under section 35(1)(ii) is granted to Dr. Patani Scientific and Industrial Research, Bombay, as an Association subject to conditions: maintain separate research accounts; file annual research activity returns by 31st May; submit audited accounts, income and expenditure statements and balance-sheet to the prescribed authority and designated tax offices by 30th June; and apply for renewal before approval expiry, with the approval effective from 1 April 1988 to 31 March 1989.

Approval under section 35(1)(ii) - institution approved subject to separate research accounts, annual returns, audited accounts and renewal requirement.
Approval under section 35(1)(ii) is granted to Dr. Ramazini Research Institute of Occupational Health Services, Pune, as an Association, subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities to the prescribed authority by 31st May; submit audited annual accounts, income and expenditure statements and balance sheet to the prescribed authority and tax authorities by 30th June; and apply for extension before expiry to avoid rejection.

Approval under section 35(1)(iii) grants institution tax recognition subject to separate accounts, annual returns, audited accounts and renewal.
Approval is granted to the Social Policy Research Institute, Jaipur, as an Institution under clause (iii) of sub section (1) of section 35 of the Income tax Act, 1961, effective from 1 April 1988 to 31 March 1989, subject to conditions requiring a separate account for research sums, prescribed annual returns by 31 May, audited annual accounts and balance sheet submission by 30 June to the prescribed authority with copies to tax authorities, and timely application for extension before approval expiry.

Approval under research deduction rules: Man-Made Textile Research Foundation recognised; must keep separate research accounts and file annual returns.
Approval under section 35(1)(iii) is granted to Man-Made Textile Research Foundation for the period 1 April 1988 to 31 March 1989, subject to maintaining separate accounts for research receipts, furnishing annual returns of scientific research activities by 31 May, and submitting audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority and designated tax offices by 30 June; renewal applications must be filed before approval expiry.

Approval of research institution under section 35(1)(iii) requires separate research accounts and specified annual reporting.
Approval of Thakur Research Foundation as an Institution under section 35(1)(iii) is subject to maintaining separate research accounts, filing prescribed annual returns of scientific research activities, submitting audited annual accounts and balance-sheet copies to the prescribed authority and specified tax authorities by the prescribed dates, and applying for extension of approval before expiry; late applications may be rejected.