Approval under section 35(1)(iii): institution recognised for scientific research subject to annual accounts, returns and renewal requirements.
Times Research Foundation, New Delhi is approved under section 35(1)(iii) as an eligible research institution for the stated period, conditional on maintaining a separate account for research receipts, furnishing annual research activity returns by 31 May, submitting audited accounts and balance-sheet copies to prescribed tax authorities by 30 June, and applying for approval extension before expiry to avoid rejection.

Research institution approval under section 35(1)(iii) mandates separate research accounts, annual returns and audited accounts.
Approval is granted to the EFI Social and Labour Research Foundation, Bombay, under section 35(1)(iii), conditional on maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the prescribed authority by 31 May, submitting audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to tax authorities, and applying for approval extension before expiry; the notification states an effective approval period from 1 April to 31 March.

Approval for research institution status requires separate research accounts, annual returns and audited accounts with timely renewal application.
Approval is granted to Swami Ramanand Teerth Institute of Socio Economic Research and National Integration as an institution for research expenditure, effective 1 April 1988 to 31 March 1989, subject to maintaining a separate research account; furnishing annual returns of scientific research activities by 31 May; submitting audited accounts, income and expenditure statements and balance sheet to the prescribed authority by 30 June with copies to specified tax authorities; and applying for extension prior to approval expiry.

Research approval for scientific expenditure grants institutional tax recognition subject to separate accounts, annual returns, audited accounts, and renewal.
Approval is granted to the Institute of Management in Government, Trivandrum, as an Institution for income-tax purposes for scientific research expenditure, conditional on maintaining separate research accounts, filing annual returns of research activities by 31st May, submitting audited accounts and balance-sheet to the prescribed and tax authorities by 30th June, and applying for extension of approval before expiry, with late applications liable to be rejected.

Approval under section 35(1)(iii) requires institutions to maintain research accounts and file annual audited returns.
Approval of the Institute of Company Secretaries, New Delhi as an Institution under clause (iii) of section 35, Income-tax Act, is conditional on maintaining a separate account for scientific research, furnishing annual research returns to the prescribed authority by 31 May, submitting audited accounts and balance-sheet to the prescribed authority and tax authorities by 30 June, and applying for extension of approval before expiry; late applications may be rejected. The approval period is 1 April 1988 to 31 March 1989.

Research institution approval under section 35(1)(iii) requires separate research accounts and annual audited returns for compliance.
Approval is granted to the Centre for Research, Planning and Action, New Delhi, as an Institution under clause (iii) of sub section (1) of section 35, effective 1 April 1988 to 31 March 1989, subject to maintaining separate research accounts, filing annual returns of scientific research activities by 31 May, submitting audited accounts and balance sheet to the prescribed authority by 30 June with copies to tax authorities, and applying for extension before approval expiry.

Research association approval confers tax-deduction eligibility subject to annual reporting, audited accounts, and renewal application requirements.
Approval as an Association under section 35 is conditional on maintaining separate research accounts, furnishing annual returns of scientific research activities in prescribed forms, and submitting audited annual accounts, income and expenditure statements, and balance-sheets to the prescribed authority with copies to central tax authorities and the Commissioner of Income-tax; approval is time-bound and requires timely application for extension before expiry.

Research approval under section 35(1)(ii) requires approved institutions to maintain separate accounts and file annual returns and audited accounts.
Approval is granted to Development Alternatives, New Delhi, as an approved institution for scientific research purposes for the period 1 April 1988 to 31 March 1989, subject to conditions: maintain a separate account for research receipts; furnish annual research returns by 31 May; submit audited annual accounts, income and expenditure statement and balance-sheet to the prescribed authority, central tax board, DGIT (Exemption) and the concerned Commissioner by 30 June; and apply for extension before the approval expiry to avoid rejection.

Research institution approval under tax law requires compliance with annual returns and audited accounts submissions.
Approval is granted to the Model Institute of Education and Research, Jammu, as an Institution under the tax provision for scientific research, effective for the stated financial year, subject to maintaining a separate account for research receipts; furnishing annual returns of research activities by 31st May; submitting audited annual accounts, income and expenditure statements, and balance-sheet with specified authorities by 30th June; and applying for extension before the approval's expiry, with late applications liable to rejection.

Approval under section 35(1)(iii): institution must keep separate research accounts and file annual audited returns.
Approval granted to Shankara Vidya Kendra as an Institution for research-expenditure deduction is effective from 1st April, 1988 to 31st March, 1989 and is conditional on maintaining separate research accounts, furnishing annual research returns by 31st May, submitting audited accounts and financial statements with copies to tax authorities by 30th June each year, and applying for extension of approval to the Central Board of Direct Taxes and DGIT (Exemption) before expiry.

Research Institution Approval granted subject to separate research accounts, annual returns, audited accounts and timely renewal application.
Approval is granted to the Third World Development Centre, New Delhi, as an institution under clause (iii) of sub section (1) of section 35, effective 1 April 1988 to 31 March 1989, subject to maintaining separate research accounts, furnishing annual research returns by 31 May, submitting audited annual accounts and balance-sheet by 30 June to the prescribed authority and specified tax authorities, and applying for extension of approval before expiry.

Research institution approval under section 35(1)(iii): approval conditional on separate research accounts, annual returns, audited accounts, and timely renewal.
Approval of the Pan Asian Management and Rural Research Organisation as an institution under section 35(1)(iii) is effective for 1 April 1988-31 March 1989, subject to maintaining separate research accounts, filing annual research returns by 31 May, furnishing audited accounts and balance-sheet with copies to tax authorities by 30 June, and applying for extension before the approval expiry to avoid rejection.

Avoidance of double taxation allocates taxing rights, limits cross border withholding and provides MAP and information exchange.
The Convention allocates taxing rights between India and Sweden for residents, defines key terms including permanent establishment, and prescribes sourcing rules for business profits, air and shipping, dividends, interest, royalties and fees for technical services. It limits source state withholding on certain passive income where the recipient is the beneficial owner, provides methods to eliminate double taxation through credits or exemptions subject to domestic law, and establishes a Mutual Agreement Procedure and exchange of information framework with nondiscrimination safeguards.

Withholding exemption for specified bonds requires transferee notice to issuer by registered post within prescribed period.
Central Government specifies the 11.5 per cent. Bonds, 2008 (Fifty-first Series) as within the proviso to section 193 of the Income-tax Act; the benefit on transfer by endorsement or delivery is admissible only if the transferee notifies the issuer or the managers by registered post within sixty days of such transfer.

Specified bonds under section 193 proviso: transferee must notify issuer to secure withholding benefit within prescribed period.
Government specifies two IDBI bond series as covered by the proviso to section 193 for withholding purposes; transfer by endorsement or delivery is eligible for the proviso's benefit only if the transferee notifies the Industrial Development Bank of India by registered post within sixty days of transfer.

Research institution approval requires separate research accounts, annual returns, audited accounts and timely renewal to maintain compliance.
Approval of World Wide Fund for Nature, India as an Institution under Section 35(1)(ii) is conditional on maintaining a separate account for scientific research receipts, furnishing annual returns of scientific research activities by 31st May, and submitting audited annual accounts with income and expenditure statements and a balance-sheet to the prescribed authority by 30th June, with copies to the Central Board of Direct Taxes, DGIT (Exemption) and the concerned Commissioner of Income-tax.

Research institution approval grants conditional tax-exemption requiring separate research accounts and annual audited returns.
Approval under section 35(1)(ii) was granted to Sri Aurobindo Institute of Applied Scientific Research as an Association, subject to conditions: maintain a separate research account; furnish annual research-activity returns by 31st May; submit audited accounts, income and expenditure statements and balance-sheet with copies to specified tax authorities by 30th June; and apply for extension before approval expiry. The approval applies to the institute at the stated address for the period 1st April, 1988 to 31st March, 1989.

Approval under section 35(1)(ii) requires separate research accounts and timely annual returns and audited account submissions.
Approval is granted to Bhagwan Sri Ramana Maharishi Research Centre as an approved institution under section 35(1)(ii) of the Income-tax Act for the category "Association," subject to maintenance of separate research accounts and filing prescribed annual returns by 31st May. The association must submit audited annual accounts, income and expenditure statements, and balance-sheet to the prescribed authority by 30th June with copies to tax authorities, and must apply for extension before the approval expiry.

Research institution approval under section 35(1)(iii) requires separate research accounts and timely annual returns with audited accounts.
The Department of Scientific and Industrial Research approved the Indian Institute of Psychometry, Calcutta, as an Institution under clause (iii) of sub section (1) of section 35 of the Income tax Act for the period 1 April 1988 to 31 March 1989, subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities in prescribed forms by the prescribed date; submit audited annual accounts, income and expenditure statements and balance sheet to the prescribed authority with copies to the Central Board of Direct Taxes, DGIT (Exemption), Calcutta and the concerned Commissioner; and apply for extension before expiry of approval.

Research institution approval under income-tax law requires separate research accounts and timely annual filings for compliance.
Approval to the Centre for Applied Systems Analysis in Development, Bombay is granted under section 35(1)(iii) of the Income-tax Act for the period 1 April 1988 to 31 March 1989, subject to maintaining separate research accounts, furnishing annual scientific research returns by 31 May, submitting audited accounts and balance-sheet to the prescribed authority by 30 June with copies to tax authorities, and applying for renewal before the approval expires.