Approval under section 35(1)(ii) conditions research-related tax benefits on separate accounts, audited accounts and annual returns.
Approval under section 35(1)(ii) is granted to The Institution of Engineers (India), Calcutta as an Institution to receive research-related contributions, subject to conditions: maintain a separate account for scientific research receipts; file annual returns of research activities to the Department of Scientific and Industrial Research by 31st May; and submit audited annual accounts showing income, expenditure, assets and liabilities to specified tax and research authorities by 30th June each year. The notification specifies its effective period and prescribes the procedure for applying for extension of approval.

Approval under section 35(1)(ii) grants research association tax-exempt recognition, subject to separate accounts, annual returns and audited reports.
Approval under section 35(1)(ii) was granted to Batra Medical Research Centre as an Association for the period 1-4-1990 to 31-3-1991, subject to conditions: maintain separate accounts for scientific research; furnish annual returns of 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 the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the relevant Commissioner/Director of Income-tax (Exemptions) by 30 June each year. The organisation is advised to apply for extension through the appropriate tax authority three months before expiry.

Approval under section 35(1)(iii): institutional tax exemption subject to separate research accounts and annual audited reporting requirements.
The EFI Social and Labour Research Foundation is approved as an Institution under section 35(1)(iii) for 1-4-1990 to 31-3-1991, subject to maintaining a separate account for scientific research receipts, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, DSIR, and the local Commissioner/Director of Income-tax (Exemptions) by 30 June. The organisation is advised on the procedure and timing for applying for extension of approval.

Tax approval for scientific research institutions requires separate research accounts and annual audited returns to tax and science authorities.
Council of Power Utilities is approved as an Institution for tax recognition for scientific research subject to conditions: maintain separate accounts for research receipts; furnish annual research activity returns to the Secretary of the science department by 31 May; and submit audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary of the science department, and the local Commissioner/Director by 30 June. Approval is effective 13 September 1990 to 31 March 1991.

Research approval under Section 35 granted to Current Science Association subject to annual reporting, audited accounts and separate research accounts.
Approval is granted to Current Science Association as an institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act on condition that it maintain a separate research account, furnish annual returns of scientific research activities to the Department of Scientific and Industrial Research, and submit audited annual accounts showing income, expenditure and assets and liabilities to the prescribed tax and research authorities by the required annual filing date.

Approval under section 35(1)(iii) grants institutional research recognition subject to separate accounts and annual audited reporting.
Approval is granted to Thakur Research Foundation as an Institution for tax recognition under the research expenditure provision, conditional on maintaining separate accounts for scientific research, furnishing annual returns 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, and the Commissioner/Director of Income-tax (Exemptions) by 30 June. The approval covers 1 April 1990 to 31 March 1991 and applicants must seek extension in advance.

Research-expenditure approval under section 35(1)(ii) requires separate accounts, annual returns, and audited account filings by set deadlines.
Approval to Birla Institute of Technology, Mesra under section 35(1)(ii) as a University is effective 1-4-1990 to 31-3-1991, subject to maintaining separate accounts for research receipts, furnishing annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the relevant Commissioner/Director by 30 June; applications for extension must be made through the Commissioner/Director three months before expiry, with six copies to the Secretary for extension requests.

Research deduction approval conditions: institution permitted tax benefits subject to separate accounts, annual returns and audited accounts.
Approval under section 35(1)(ii) grants Tata Energy Research Institute institutional recognition for research-related tax benefits subject to maintaining a separate account for research receipts, furnishing annual research activity returns to the Secretary, 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 is time-limited and requires prescribed procedures and routed applications for extension.

Approval under section 35(1)(ii): research association approved subject to annual scientific returns and audited accounts filing deadlines.
Guha Institute of Bio-chemistry is approved as an Association for research deduction purposes subject to maintaining separate research accounts, filing annual scientific returns to the Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to designated tax and research authorities by 30th June; approval effective 1-4-1990 to 31-3-1992 with prescribed procedures and timelines for extension applications.

Research approval under Section 35(1)(ii) requires separate research accounts, annual DSIR returns, and audited accounts submission.
Zandu Foundation for Health Care is approved as an Institution under clause (ii) of sub section (1) of section 35, effective 16 8 1990 to 31 3 1991, subject to maintaining separate accounts for scientific research, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the relevant Commissioner/Director by 30th June each year.

Approval under section 35(1)(ii): institution recognised for scientific research, subject to accounting and annual reporting obligations.
Approval is granted to I. N. Y. S. Medical Research Society as an institutional beneficiary under section 35(1)(ii) for the stated year, conditional on maintaining a separate account for scientific research receipts, furnishing annual returns of research activities to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the jurisdictional Commissioner/Director of Income-tax (Exemptions) by 30th June; procedures for extension applications are prescribed.

Approval under section 35(1)(iii) granted to institution with reporting and accounting conditions for research compliance.
Approval is granted to the Statistical Publishing Society, Calcutta, as an institution for purposes of Section 35(1)(iii), subject to maintaining separate accounts for scientific research receipts, furnishing annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31st May each year, and submitting audited annual accounts of 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 30th June each year.

Research institution approval requires separate research accounts, annual DSIR returns, and audited account filings within specified yearly deadlines.
Approval of Sitaram Bharatia Institute of Science and Research, Calcutta as an Institution under clause (ii) of sub-section (1) of section 35 is effective from 1-4-1990 to 31-3-1991, conditioned on maintaining separate research accounts, filing annual scientific returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director-General (Exemptions), the Secretary DSIR, and the relevant Commissioner/Director by 30 June; procedures for timely extension applications are also specified.

Section 35(1)(ii) approval granted; requires separate research accounts, annual DSIR returns and audited accounts submission.
Approval is granted to the Man Made Textile Research Association, Surat, as an Institution for purposes of the Income tax Act provision on scientific research, subject to maintaining separate research accounts, filing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director General (Exemptions), the Secretary, and the local Commissioner/Director by 30 June; approval is effective from 1 April 1990 to 31 March 1991 with prescribed procedures for applying for extension.

Research Institution Approval under section 35(1)(ii) subject to separate research accounts, annual returns and audited accounts.
K. J. Research Foundation, Madras, is approved as an Institution for the purposes of section 35(1)(ii) for a specified financial year, subject to maintaining a separate account for research receipts, filing annual returns of scientific research activities to the Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to designated tax and departmental authorities by 30th June; instructions are given for timely application for extension of approval through the local tax authorities and direct submissions to the Department.

Approval under Section 35(1)(ii) granted for institutional research tax relief, with separate accounts and annual reporting obligations required.
Approval under Section 35(1)(ii) is granted to The Birla Institute of Scientific Research for 1-4-1990 to 31-3-1991, subject to maintenance of a separate research account, annual submission of scientific research returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submission of audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, and the jurisdictional Commissioner/Director by 30 June. The notification sets out the procedural steps for applying for extension of approval.

Research institution approval under section 35(1)(iii) requires separate research accounts and annual audited submissions to authorities.
Approval is granted to Central for Research and Development, Bombay, as an Institution under clause (iii) of sub-section (1) of section 35 of the Income-tax Act, subject to conditions: maintain a separate account for research receipts; furnish annual research returns to the Secretary, Department of Scientific and Industrial Research by 31st May; and submit audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the relevant Commissioner/Director of Income-tax (Exemptions) by 30th June. The notification states the effective period and prescribes the procedure and copy requirements for applying for extension of approval.

Research approval under section 35(1)(ii) enables tax-exempt recognition subject to separate accounts, annual returns and audited reports.
Approval under section 35(1)(ii) was granted to the National Institute of Rock Mechanics (Kolar) for the year 1 April 1990 to 31 March 1991, subject to conditions: maintain a separate account for scientific research receipts; furnish annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May each year; 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 relevant Commissioner/Director by 30 June each year.

Approval under section 35(1)(ii) granted to research institution, subject to separate accounts and annual audited filings.
Approval is granted to World Wide Fund for Nature--India as an Institution for purposes of research expenditure deduction under section 35(1)(ii) for the period 1-4-1990 to 31-3-1991, subject to conditions: maintain separate accounts for scientific research receipts; file annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31st May; and submit audited annual accounts to the Director-General (Exemptions), the Secretary, DSIR, and the local tax authority by 30th June. The organisation must follow prescribed procedures for extension of the approval.

Research approval under section 35(1)(ii) requires separate research accounts and annual audited returns by fixed deadlines.
Approval was granted to the Nutrition Society of India, National Institute of Nutrition, Hyderabad, as an institution for research-related tax recognition subject to conditions: maintain separate research accounts; file annual scientific research returns to the Secretary, Department of Scientific and Industrial Research by 31st May; and submit audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the relevant tax Commissioner/Director by 30th June. The notification specifies the approved organisation and the approval period and prescribes procedures for seeking extension of approval.