Research institution approval requires maintaining separate research accounts and timely audited accounts and annual returns to tax authorities.
Approval is granted to Pan Asian Management and Rural Research Organisation, New Delhi, subject to conditions: maintain a separate account for research funds; furnish annual returns of scientific research activities by 31st May; submit audited annual accounts, income and expenditure statement, and balance sheet to the prescribed authority by 30th June with copies to the Central Board of Direct Taxes and the concerned Commissioner; and apply to the Central Board for renewal three months before approval expiry, with late applications liable to rejection.

Tax exemption under section 10(23C)(iv): Ramana Maharshi Centre for Learning notified for specified assessment years.
The Central Government, invoking section 10(23C)(iv) of the Income-tax Act, 1961, notifies Ramana Maharshi Centre for Learning, Bangalore as qualifying under that clause for income-tax purposes for the assessment years 1986-87 and 1987-88.

Research approval under section 35 granted to an institution, conditional on separate accounts and annual reporting obligations.
Approval is granted to Child's Trust Medical Research Foundation, Madras, as an institution under clause (ii) of sub-section (1) of section 35 read with rule 6, effective 1-1-1987 to 31-3-1988, subject to conditions: maintain separate research accounts; file annual research returns by 31 May; submit audited accounts and balance sheet to the prescribed authority by 30 June with copies to the Central Board of Direct Taxes and the concerned Commissioner of Income-tax; and apply to the Central Board at least three months before expiry for extension, late applications being liable to rejection.

Section 10(23C)(v) notification recognizes tax-exempt status of Shri Jain Swetamber Nakoda Paraswanath Tirath for specified assessment years.
Central Government, invoking clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Shri Jain Swetamber Nakoda Paraswanath Tirath, Mewanagar as qualifying under that clause for assessment years 1985 86 to 1987 88.

Notification under section 10(23C)(iv) recognizes Veda Rakshana Nidhi Trust's tax-exempt status for assessment year 1987-88.
Central Government notification designates Veda Rakshana Nidhi Trust, Madras under clause (iv) of sub section (23C) of section 10 of the Income tax Act for the specified assessment year, recognising the trust within the statutory category for income tax purposes.

Research institution approval requires separate research accounts, audited annual returns, and prior extension applications and equipment restrictions.
Approval under section 35(1)(ii) grants Bhausaheb Sardesai Memorial Research Foundation recognition as an approved research association conditioned on maintaining a separate account for research receipts, using acquired equipment only for research with any non-research income ploughed back into research, filing annual research activity returns by 31 May, submitting audited annual accounts and balance sheet to the prescribed authority by 30 June with copies to the Central Board of Direct Taxes and the concerned Commissioner, and applying for extension at least three months before approval expiry.

Research institution approval under section 35(1)(iii) requires separate research accounts, annual returns, audited accounts and timely renewal application.
Approval under section 35(1)(iii) recognises Third World Development Centre as an eligible institution for research-related tax purposes subject to conditions: maintain separate research accounts; file annual research activity returns by 31 May; submit audited accounts, income and expenditure statements and balance-sheet to the prescribed authority, the tax board and the Commissioner by 30 June; and apply for extension at least three months before approval expiry, with late applications liable to rejection.

Specified Industrial Development Bank bonds under section 54E recognized as qualifying investment for capital gains exemption treatment.
The Central Government specifies the 3 year Industrial Development Bank of India Capital Bonds issued by the Industrial Development Bank of India as meeting the requirements of the Explanation to sub section (1) of section 54E of the Income tax Act, invoking clause (d) of that Explanation and designating those bonds as the prescribed instruments for the statutory category.

Approval conversion under section 35(1)(ii): time-bound status imposed with specified accounting, reporting and investment compliance.
Perpetual tax approval granted to The Tuberculosis Association of India under section 35(1)(ii) is converted into time-bound approval valid to 31-3-1987, conditional on maintaining separate accounts for research receipts, furnishing annual research returns by 31 May, submitting audited accounts and balance-sheet with copies to the prescribed authority, Commissioner and Central Board by 30 June, amending investment rules to conform with statutory investment provisions, and applying for extension at least three months before expiry.

Research association approval under section 35(1)(ii) requires separate research accounts and annual audited returns to authorities.
Approval under Section 35(1)(ii) has been granted to the All India Institute of Physical Medicine and Rehabilitation Society as an Association for scientific research, subject to maintaining separate research accounts, furnishing annual returns of scientific research activities by 31 May, submitting audited annual accounts and balance-sheet with copies to the prescribed authority, CBDT and the concerned Commissioner by 30 June each year, and applying for renewal at least three months before expiry.

Approval under section 35(1)(ii) converted to time-bound approval, subject to accounting, annual returns and extension procedures.
Perpetual approval under section 35(1)(ii) for Skin Institute, New Delhi, is converted into a time-bound approval valid until the end of 1987, subject to conditions: maintain separate accounts for scientific research receipts; furnish annual research returns to the prescribed authority by 31st May; submit audited annual accounts and balance sheet to the prescribed authority and tax authorities by 30th June; and apply for extension at least three months before expiry, with late applications liable to rejection.

Approval under section 35(1)(ii) conditions institute research tax recognition on accounting, returns, audits and timely renewal.
Approval under section 35(1)(ii) recognises the institute for research-related tax purposes subject to maintenance of a separate research account and annual filing of prescribed research returns. The institute must also submit audited annual accounts, income and expenditure statements and balance sheet copies to the prescribed authority and tax administration by the annual deadline, and apply for renewal sufficiently before approval expiry to avoid rejection.

Approval under section 35(1)(iii) confirms institution status subject to separate research accounts, annual returns and audited filings.
Approval under Section 35(1)(iii) designates the Institute of Company Secretaries as an Institution for research-related tax purposes, subject to maintaining separate research accounts, filing annual research returns by 31 May, submitting audited annual accounts and balance sheet to the prescribed authority and tax authorities by 30 June, and applying for renewal at least three months before the approval's expiry.

Research approval conversion under tax law: time-bound validity requires separate accounts, annual returns, audited accounts and timely extension application.
The perpetual approval under section 35(1)(ii) is converted into a time-bound approval valid up to 31-3-1988, conditional on maintaining a separate account for research receipts; furnishing annual research activity returns by 31st May; submitting audited annual accounts and balance-sheet to the prescribed authority, the Central Board of Direct Taxes and the Commissioner by 30th June; and applying to the Central Board for extension three months before expiry, with late applications liable to rejection.

Approval under section 35(1)(ii): institute must keep separate research accounts and file annual returns and audited accounts.
Approval is granted to The Institute of Indian Foundrymen, Calcutta, as an approved research institution subject to conditions: maintain separate accounts for scientific research; furnish annual returns of research activities by 31 May; submit audited accounts, income and expenditure statements, and balance-sheet to the prescribed authority, Central Board of Direct Taxes, and Commissioner by 30 June; and apply for extension three months before approval expiry. The approval operates for the period 9 February 1986 to 31 March 1988.

Research institution tax approval allows associations to claim research deductions subject to specified compliance conditions.
Approval under Section 35(1)(ii) is granted to the Centre for Water Resources Development and Management, Kunnamangalam, as an "Association" eligible for research-related tax recognition, subject to maintaining separate research accounts, furnishing annual research activity returns, submitting audited annual accounts and balance-sheet copies to the prescribed authority and tax authorities by specified dates, and applying for renewal of approval in advance of expiry.

Research institution approval conditions require separate research accounts, annual returns, audited accounts and timely renewal application.
Approval is granted to Dalmia Institute of Scientific and Industrial Research, Rajgangpur, as a research Association subject to conditions: maintain separate accounts for research funds; furnish annual research returns by 31 May; submit audited annual accounts, income and expenditure statement and balance sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30 June; and apply for extension at least three months before approval expiry. The approval is effective from 1 January 1987 to 31 December 1987.

Tax exemption under income tax clause: association notified for specified assessment years by central government.
Central Government notification exercising powers under 10(23C)(iv) to notify Association for Scoial Health in India, New Delhi as entitled to the statutory tax exemption under that clause for the assessment years specified in the notification.

Tax exemption recognition under section 10(23C)(iv) granted to a charitable society for specified assessment years.
Central Government notification recognises the Society of the Franciscan Sisters of Mary of Jammu & Kashmir, Baramulla (Kashmir) as eligible for tax-exempt status under the Income-tax Act provision for charitable institutions, applying to specified assessment years by exercise of the statutory power to notify organisations meeting the conditions for exemption.

Tax exemption under section 10(23C)(iv): Indian Council for Research in International Economic Relations notified for specified assessment years.
Notification under section 10(23C)(iv) names Indian Council for Research in International Economic Relations, New Delhi, as qualifying under that clause for income-tax purposes for the specified assessment years, reflecting the Central Government's exercise of power to recognise the institution within the statutory exemption category.