Research approval under section 35: conditional tax exemption requires annual research return and audited accounts submission.
M/s Aravind Medical Research Foundation is approved as an Association for tax treatment of research expenditure under clause (ii) of sub section (1) of section 35, subject to conditions: furnish an annual scientific research return to the Secretary, Department of Scientific & Industrial Research by 31 May; submit audited annual accounts and audited income & expenditure accounts for research activities to designated tax and DSIR authorities by 31 October each year and file the income tax return; the separate books requirement is not applicable to entities categorised as Association; apply in triplicate for renewal through tax authorities and send copies to DSIR.

Industrial area specification delineates eligible Sikkim parcels for income tax incentives, subject to state designation timing.
The Central Board of Direct Taxes notifies specified industrial areas in Sikkim, with detailed khasra numbers organized by revenue village/block and district, as qualifying for the income tax incentive under section 80 IC; where the State Government has not designated listed areas, the notification takes effect for those areas from the date the State notifies or designates them.

Tax exemption for foreign contractor income: royalties and technical service fees for security projects excluded from taxable income.
Income of M/s. Rosoboron Export arising as royalty and fees for technical services under its contract with the President of India for projects connected with India's security is excluded from the company's total income under Section 10(6C); royalty exemption applies only to royalty earned on or after 1st April, 2003.

Income tax notification amendment alters designations and jurisdictions of specified tax authorities, effective upon Gazette publication.
Amendment to the income tax notification substitutes Schedule 1 entries for two Chief Commissioners of Income Tax in Delhi by replacing the serial numbers and related entries with updated designations, headquarters and the specific subordinate commissionerates assigned to their jurisdictions; the amendment takes effect from the date of publication in the Official Gazette.

Tax exemption under Section 10(23C)(iv) applies to a notified relief fund, subject to investment, business and dissolution conditions.
Notification under Section 10(23C)(iv) notifies the Haryana Chief Minister's War Heroes' Relief Fund for the relevant assessment years, subject to conditions: income must be applied exclusively to fund objects; investments must conform to modes permitted by Section 11(5) (except certain retained voluntary contributions); business income is exempt only if incidental and separately accounted; regular income-tax returns must be filed; on dissolution surplus and assets must transfer to a similar charitable organisation.

Tax exemption under section 10(23C)(v) granted subject to exclusive charitable application, permitted investments, separate business accounts, returns.
Notification under Section 10(23C)(v) recognises Kudalsangam Development Board for the specified assessment years subject to conditions: income must be applied or accumulated exclusively for its objects; investments or deposits are limited to forms specified in Section 11(5) except certain voluntary contributions; business income is excluded unless incidental with separate books; regular filing of income tax returns is required; and on dissolution surplus assets must transfer to a like charitable organisation.

Charitable recognition under section 10(23C)(iv) conditions tax-exemption on exclusive income application, prescribed investments, returns filing, and asset transfer.
Notification under section 10(23C)(iv) recognises Bhartiya Bhasha Parishad, Kolkata for assessment years 2002-03 to 2004-05, subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to forms specified in Section 11(5) (except certain voluntary contributions in non-monetary form); exclude business profits unless incidental with separate books; regularly file income-tax returns; and transfer surplus and assets on dissolution to a charitable organisation with similar objectives.

Research institution approval under Income tax Act section 35: conditional tax exemption granted; maintain accounts and file annual reports.
M/s Bye Research Centre, Chennai is approved as an Institution under clause (ii) of sub section (1) of section 35 of the Income tax Act for the period 1 April 2002 to 31 March 2005, subject to maintaining separate research accounts, filing an annual scientific research return to the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and audited income & expenditure accounts for research activities to designated tax and research authorities by 31 October each year, alongside the return of income; renewal applications must be filed in triplicate.

Research institution approval under section 35 requires separate research accounts and annual audited returns to tax and science authorities.
Approval of M/s Central Power Research Institute, Bangalore as an Institution for clause (ii) of sub section (1) of the Income tax Act is effective 1 April 2002 to 31 March 2005 subject to conditions: maintain separate research books; furnish Annual Return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May; and submit audited annual accounts and audited Income & Expenditure Account for research activities to designated tax and science authorities by 31 October each year, in addition to the return of income to the assessing officer.

Research organisation approval under section 35 enables tax-exempt treatment subject to accounting and annual reporting requirements.
Approval to M/s. Vision Research Foundation, Chennai, under section 35(1)(ii) as an Association is effective 1 April 2003-31 March 2006, subject to maintaining separate research accounts and furnishing an Annual Return to the Secretary, Department of Scientific & Industrial Research by 31 May. The organisation must also submit, by 31 October each year, audited annual accounts and audited income & expenditure accounts for the research activities to designated Income-tax Exemptions offices and the DSIR, in addition to its income-tax return, and follow prescribed renewal application procedures.

Research approval under section 35(1)(ii) imposes association status with annual reporting and audited accounts obligations.
Approval is granted to M/s. Vivekanand Medical Research Society, Latur as an Association under clause (ii) of sub-section (1) of section 35 read with Rule 6, effective 1 April 2003 to 31 March 2006, subject to conditions: maintain separate books for research activities (not required for organisations categorised as Association); furnish the annual scientific research return to the Secretary, Department of Scientific & Industrial Research by 31 May; and submit audited annual accounts and audited income & expenditure account for research activities to designated income-tax and DSIR authorities by 31 October, in addition to the income-tax return. Renewal applications should be made in triplicate.

Tax exemption under section 10(23C)(iv) grants conditional recognition to Sarva Seva Sangh for specified assessment years.
Notification under section 10(23C)(iv) grants Sarva Seva Sangh conditional recognition for the assessment years 2002-2003 to 2004-2005, requiring that income be applied or accumulated solely for its objects; investments be limited to permitted modes for charitable funds (excluding certain retained voluntary contributions); business income be incidental and accounted separately; regular filing of income-tax returns; and that surplus and assets on dissolution be transferred to a charitable organisation with similar objectives.

Research institution approval requires separate research accounts and annual audited returns to tax and science departments.
Approval to M/s. Kelkar Education Trust as an Institution for purposes of clause (ii) of sub section (1) of section 35 is subject to maintaining separate books for research, filing an annual return of scientific research activities with the Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and audited income & expenditure accounts for research to designated tax and scientific authorities by 31 October, in addition to the return of income to the assessing officer.

Research institution approval granted; must maintain separate research accounts and submit annual and audited research returns.
Approval is granted to M/s. Jain Vishva Bharati as an Institution under clause (iii) of sub section (1) of section 35 for 1 April 2003 to 31 March 2006, subject to conditions: maintain separate books for research activities; furnish annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May each year; and submit audited annual accounts and audited income & expenditure account for research activities to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income tax (Exemptions) having jurisdiction by 31 October each year, besides filing the return of income. Apply in triplicate for renewal through the Commissioner/Director and send three copies to the Secretary, DSIR.

Research institution approval under section 35(1)(ii) requires annual returns and audited research accounts submission by specified deadlines.
Approval is granted to M/s The Research Society for the Care, Treatment and Training of Children as an Institution for tax-deduction for scientific research for 1 April 2001 to 31 March 2004, subject to maintenance of separate research accounts; furnishing an annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May; and submitting audited annual accounts and audited Income & Expenditure account for research activities to the Director General of Income Tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income Tax (Exemptions) by 31 October each year, alongside the return of income. Renewal applications must be filed in triplicate through the Commissioner/Director and three copies sent to the Secretary, DSIR.

Tax Free Bonds specified for National Textile Corporation; tax exemption applies to remaining bonds subject to holder registration.
Tax Free Bonds of National Textile Corporation Limited bearing distinctive numbers 24001 to 24869, of rupee one lakh each and carrying 9.50% interest per annum for five years, are specified as qualifying for the income tax exemption; the exemption is admissible only if the holder registers their name and holding with the Corporation.

Tax exemption under section 10(23C)(iv) granted to National Children's Fund, subject to compliance and reporting obligations.
Notification grants tax exemption under section 10(23C)(iv) to the National Children's Fund for assessment years 1990-1991 to 1992-1993, conditional on applying income wholly to its objects or accumulating for that purpose, restricting investments to modes permitted for charitable funds, treating business income as taxable unless incidental with separate books, filing regular income-tax returns, and transferring surplus and assets on dissolution to a charitable organisation with similar objectives.

Tax exemption under section 10(23C)(v) granted to a Zoroastrian Anjuman, subject to specified investment, accounting and dissolution conditions.
Notification grants tax-exempt status to The Lata Ervad D.B. Mehta's Zoroastrian Anjuman Atash Adaran, Kolkata for specified assessment years subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to modes permitted by law (with limited exception for voluntary contributions maintained as jewellery, furniture, etc.); treat business income as non-exempt unless incidental to objectives with separate books; file income-tax returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption under income-tax provisions: notification grants charitable status subject to application, investment and compliance conditions.
The Central Government notifies Gurudwara Bara Sikh Sangat, M.G. Road, Kolkata for income-tax exemption for specified assessment years, conditional on applying or accumulating income wholly and exclusively for its objects; restricting investments to forms permitted by Section 11(5) and allowing only specified non-monetary voluntary contributions; excluding business income unless incidental and separately accounted; requiring regular filing of income-tax returns; and mandating transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.

Tax exemption recognition for a charitable medical society under section 10(23C)(iv) granted subject to operational and filing conditions.
Notification recognizes the Karnataka Chief Minister's Medical Relief Society, Bangalore, under section 10(23C)(iv) for assessment years 2002-03 to 2004-05, subject to conditions: apply or accumulate income exclusively to its objects; restrict investments to forms permitted by law (with limited exceptions for certain voluntary contributions); treat business income as non-exempt unless incidental and separately accounted; file returns regularly; and, on dissolution, transfer surplus and assets to a charitable organisation with similar objectives.