Scientific research association approval under section 35 requires separate research accounts and annual audited returns to authorities.
The National Kidney Foundation (India), Bombay is approved as a scientific research association under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, subject to maintaining separate research accounts, filing annual research activity returns to the Indian Council of Medical Research by 31st May, and furnishing annual audited accounts to the Council and the Income-tax Commissioner by 31st May.

Research funding approval grants tax-exempt status to institute subject to use, accounting and reporting conditions.
Approval under section 35(1)(iii) grants tax-exempt treatment to The National Institute of Public Finance and Policy, New Delhi for funds used to promote social science research, conditional on exclusive use for research, maintenance of separate accounts for exempt funds, and submission of annual reports and statements of accounts to the prescribed authority and the concerned Commissioner of Income-tax; the approval is effective for a defined operative period.

Approval as scientific research association requires separate research accounts and annual audited returns to tax authority.
Approval is granted to Sree Mullapudi Venkataramanamma Memorial Hospital and Research Centre, Tanuku as a scientific research association, subject to maintaining a separate account for medical research receipts, furnishing annual returns of scientific research activities to the prescribed authority by 31 May in the prescribed form, and submitting an annual audited statement of accounts to that authority by 31 May with a copy to the concerned Income-tax Commissioner; the approval is effective for a two-year period from 30-11-1980 to 29-11-1982.

Tax exemption notification under section 10(23C)(iv): organisation recognised as charitable for specified assessment years for income tax purposes.
The Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notified Children's Book Trust, New Delhi, by Notification No. S.O.1016 dated 16 1 1981, designating the Trust as covered by that provision for the assessment years 1978 79 to 1981 82.

Approval under section 35(1)(ii) grants research exemption status subject to separate accounting and annual reporting obligations.
Approval of Assam Science Society, Gauhati under section 35(1)(ii) as an "Association" for other natural and applied sciences is notified with conditions: maintain separate accounts for research receipts (excluding agriculture/animal husbandry/fisheries/medicines); furnish annual scientific research returns to the prescribed authority by 30th April in the form notified; and submit annual returns and statement of accounts to the Commissioner of Income-tax, Gauhati. The notification is effective for three years from 7-12-1980 to 6-12-1983.

Scientific research association approval grants tax recognition subject to mandatory accounting, annual reporting and audited accounts submission.
The Medical Education and Research Foundation of the Association of Surgeons of India, Madras is approved as a scientific research association for tax recognition, conditional on maintaining a separate account for research funds, submitting annual scientific activity returns by 31st May in the prescribed form, and providing an annual audited statement of accounts to the prescribed authority with a copy to the Income-tax Commissioner; the approval is effective for a specified three-year period commencing in late December of the initiating year.

Exemption notification under section 10(23C)(iv) confirms charitable trust recognition and income exemption for specified assessment years.
The Central Government notifies The Lotus Trust as eligible under Section 10(23C)(iv) of the Income tax Act for the specified assessment years, conferring statutory tax exemption recognition under that clause and identifying the Trust by name for the stated period.

Research programme approval permits tax recognition subject to separate project accounts and mandatory annual audited filings.
Approval for a sponsored four-year scientific research programme is granted for income-tax recognition, noting sponsor, host institute, project title, duration and estimated expenditure. Approval is conditional on maintaining a separate project account, furnishing annual returns by 31 May in prescribed forms, and submitting the annual audited statement to the Council and the concerned Income-tax Commissioner by 31 May each year.

Approval under section 35(1)(ii) recognises association status for research, subject to separate accounts and annual returns.
Approval under section 35(1)(ii) and rule 6 recognises the Systems Research Institute, Pune as an Association for research in other natural and applied sciences (excluding agriculture, animal husbandry, fisheries and medicine). The approval is conditioned on maintaining separate accounts for qualifying research receipts, filing an annual research activities return to the prescribed authority by 30 April, and submitting the annual return and statement of accounts to the Commissioner of Income-tax. The approval is effective from 1 April 1981 to 31 March 1984.

Tax exemption notification: Sri Sri Bijoykrishna Ashram Relief Society recognised under section 10(23C)(iv) for specified assessment years.
The Central Government notifies Sri Sri Bijoykrishna Ashram Relief Society as eligible for tax exemption under the statutory clause for the assessment years 1975-76 to 1981-82, serving as administrative recognition of the Society's entitlement to the specified exemption.