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Approved Institution Sah Industrial Research Institute, Varanasi u/s 35(1)(ii)
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Approval of research institution status under section 35 subjects the association to separate accounts, annual returns, and audited filings.
Approval under clause (ii) of sub-section (1) of section 35 is granted to Sah Industrial Research Association, Varanasi as an Association, subject to conditions: maintain separate research accounts; file annual returns of research activities to the prescribed authority by specified annual deadlines; submit audited accounts, income and expenditure statements and balance-sheet to the prescribed authority and relevant tax offices; and apply for extension of approval before expiry, with late applications liable to be rejected. The notification specifies the institution's address and the effective period of approval.
Approved Institution Centre for Water Resources Development and Management, Kunnamangalam (MBR), Kozhikode, Kerala u/s 35(1)(ii)
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Approval under section 35(1)(ii) granted to research association subject to reporting, audit and renewal obligations.
Approval under section 35(1)(ii) is granted to the Centre for Water Resources Development and Management, Kunnamangalam (Association), subject to conditions: maintain separate accounts for scientific research receipts; furnish annual research-activity returns by 31 May; submit audited accounts, income-and-expenditure statements and balance-sheet to the prescribed authority, CBOT (DGIT (Exemption)) and the concerned Commissioner by 30 June; and apply for extension before approval expiry. The approval period runs from 1 April 1988 to 31 March 1989.
Notifies "Shri Hariharaputra Bhajan Samaj, Bombay" u/s10(23C)(v)
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Notification under section 10(23C)(v): Central Government notifies Shri Hariharaputra Bhajan Samaj for assessment year 1988 89.
Central Government, exercising powers under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies "Shri Hariharaputra Bhajan Samaj, Bombay" for the purposes of that provision for the assessment year 1988-89 by Notification No. S.O.977 dated 16-3-1989.
Notifies "Arulmigu Meenakshi Sundareswarar Thirukoil, Madurai" u/s 10(23C)(v)
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Tax exemption notification under section 10(23C)(v) confers notified status on Arulmigu Meenakshi Sundareswarar Thirukoil for specified assessment years.
Central Government notifies Arulmigu Meenakshi Sundareswarar Thirukoil, Madurai under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, recognising the temple for the purpose of that sub-clause for the specified assessment years, thereby bringing the institution within the exemption mechanism of that provision.
Notifies "The Muslim Education Society, Calicut" u/s10(23C)(iv)
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Tax exemption notification under section 10(23C)(iv) confirms eligibility of an educational society for specified assessment years.
Central Government notifies The Muslim Education Society, Calicut as meeting the conditions of sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, designating the society as eligible for the provision's tax treatment for the specified assessment years.
Approved Institution The Association for the Welfare of Persons with a Mental Handicap in Maharashtra, Bombay u/s 35(1)(iii)
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Research institution approval requires annual returns, audited accounts, and renewal application to maintain tax benefit.
Approval under Section 35(1)(iii) of the Income-tax Act was granted to the Association for the Welfare of Persons with a Mental Handicap in Maharashtra, Bombay, subject to conditions: maintain separate accounts for research receipts; file annual returns of research activities to the prescribed authority in prescribed forms by the annual deadline; submit audited annual accounts showing income, expenditure, assets and liabilities to the prescribed authority and specified tax offices; and apply for extension of approval before its expiry to avoid rejection.
Approved Institute of Marketing and Management, New Delhi u/s 35(1)(iii)
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Approval under section 35(1)(iii) requires institutes to keep separate research accounts and submit annual returns and audited accounts.
Approval under section 35(1)(iii) is conferred on the Institute of Marketing and Management, New Delhi, for 1 April 1988-31 March 1989, subject to conditions: maintain separate research accounts; furnish annual research returns to the prescribed authority by 31 May; submit audited accounts, income and expenditure statements, and balance-sheet to the prescribed authority and tax authorities by 30 June; and apply for extension of approval before expiry to avoid rejection.
Approved Institution Spic Science Foundation, Madras u/s 35(1)(ii)
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Approval under section 35(1)(ii): institutions must keep separate research accounts and file audited annual returns.
Approval under section 35(1)(ii) recognises Spic Science Foundation, Madras as an Institution subject to conditions: maintain separate accounts for scientific research; submit annual research returns by 31st May; provide audited annual accounts and balance-sheet to the prescribed authority by 30th June and furnish copies to central tax authorities and the concerned Commissioner; and apply for extension of approval before expiry, failing which applications may be rejected.
Approved Institution Sri Aurobindo International Institute of Educational Research, Tamil Nadu u/s 35(1)(iii)
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Research approval under section 35(1)(iii) requires separate research accounts, annual audited returns, and timely renewal application.
Approval is granted to Sri Aurobindo International Institute of Educational Research, Tamil Nadu, as an approved institution for scientific research under the Income-tax Act, subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities by 31st May; submit audited annual accounts and balance-sheet to the prescribed authority and tax offices by 30th June; and apply for extension to the Central Board of Direct Taxes and DGIT (Exemption) before approval expiry. The approval period is 1st April, 1988 to 31st March, 1989.
Approved Institution Jagdale Scientific Research Foundation, Bangalore u/s 35(1)(ii)
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Approval under s.35(1)(ii): research association must maintain separate accounts, file annual returns, audited accounts, and seek renewal.
Approval under section 35(1)(ii) subjects Jagdale Scientific Research Foundation to conditions: maintain a separate account for research receipts; file annual returns of scientific research activities by 31st May; submit audited annual accounts, income and expenditure statements, and a balance-sheet to the prescribed authority and copies to the central tax authorities and the Commissioner by 30th June; and apply for extension of approval before expiry. The approval applies to the period from 1st April, 1988 to 31st March, 1989.
Approved Institute of Rural Management, Gujarat u/s 35(1)(iii)
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Research expenditure approval for an institution requires separate research accounts and prescribed annual reporting to tax authorities.
Approval is granted to the Institute of Rural Management, Anand, Gujarat as an institution eligible under the research expenditure approval provision, conditional on maintaining separate accounts for scientific research, submitting prescribed annual returns of research activities, and filing audited annual accounts and balance sheets with the prescribed authority and designated tax offices by the stated annual deadlines; the institute must seek extension before approval expiry.
Approved Institution Indian Register of Shipping, Bombay u/s 35(1)(ii)
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Research institution approval grants tax-recognition subject to reporting, accounting conditions, and annual filing deadlines for renewals.
The Indian Register of Shipping, Bombay is approved as an approved association under section 35(1)(ii) for the period 1 April 1988 to 31 March 1989, subject to maintaining a separate account for research receipts, furnishing annual research returns by 31 May, submitting audited accounts and balance-sheet with prescribed authorities by 30 June, and applying for extension of approval before expiry to avoid rejection.
Approved Gangabux Kanoria Medical Research Centre, Calcutta u/s 35(1)(ii)
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Research association approval requires separate research accounts, annual audited returns and timely renewal of approval.
Approval under Section 35(1)(ii) is granted to Gangabux Kanoria Medical Research Centre as an Association, subject to maintenance of separate accounts for research funds, annual submission of prescribed scientific research returns, furnishing audited annual accounts and balance-sheet to tax authorities, and timely application for extension of approval before its expiry.
Approved Institution National Institute of Urban Affairs, New Delhi u/s 35(1)(iii)
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Approval under section 35(1)(iii): institute must maintain separate research accounts and file annual returns and audited accounts.
Approval of the National Institute of Urban Affairs as an Institution under clause (iii) of sub section (1) of section 35 is subject to conditions: maintain separate research accounts; file annual returns of scientific research activities in prescribed forms by the annual deadline; submit audited annual accounts, income and expenditure and balance sheet to the prescribed authority and tax authorities by the annual deadline; and apply for extension of approval before expiry, with late applications liable to rejection.
Approved Institution Gandhi Labour Institute, Thaltej Road, Ahmedabad u/s 35(1)(iii)
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Research institution approval under tax law requires separate research accounts, annual returns, audited filings and timely renewal.
Approval is granted to Gandhi Labour Institute, Ahmedabad, as an Institution under section 35(1)(iii) of the Income-tax Act, subject to conditions: maintain separate research accounts; furnish annual research returns to the prescribed authority by the prescribed date; submit audited annual accounts and balance-sheet with copies to specified tax authorities by the stated annual deadline; and apply for extension of approval before expiry, noting late applications may be rejected. The notification specifies the effective approval period and the institute's address.
Approved Institution Ganesh Scientific Research Foundation, New Delhi u/s 35(1)(ii)
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Approval under section 35(1)(ii) imposes research accounting, annual returns, audited accounts and renewal application obligations.
Approval under section 35(1)(ii) recognises Ganesh Scientific Research Foundation as an approved Association subject to maintaining a separate account for scientific research and complying with reporting timelines. The institution must file annual returns of research activities by 31st May, submit audited accounts and balance sheet to the prescribed authority and specified tax offices by 30th June, and apply for extension of approval before its expiry; late extension applications may be rejected.
Approved Institution Gujarat Industrial Research and Development Agency, Industrial Research Laboratory, Baroda u/s 35(1)(ii)
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Approval under section 35(1)(ii) requires associations to maintain separate research accounts and submit audited annual returns annually.
Approval under section 35(1)(ii) recognizes the Gujarat Industrial Research and Development Agency, Industrial Research Laboratory, Baroda as an approved association for research-related tax purposes, subject to conditions requiring a separate account for research receipts, annual returns of research activities by 31st May, audited annual accounts and balance sheet by 30th June with copies to tax authorities, and timely application for extension of approval.
Approved Institution Indian Institute of Chemical Engineers, Calcutta u/s 35(1)(ii)
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Approval under section 35(1)(ii) establishes institutional eligibility for research-related tax treatment subject to specified annual compliance.
Approval under section 35(1)(ii) recognises the Indian Institute of Chemical Engineers, Calcutta as an eligible institution for research-related tax treatment for 1 April 1988 to 31 March 1989, subject to maintaining a separate research account, furnishing annual research activity returns by 31 May, submitting audited accounts and balance-sheet with prescribed authorities by 30 June, and applying for extension of approval before expiry.
Approved Institution Hyderabad Science Society, Hyderabad u/s 35(1)(ii)
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Approval under section 35(1)(ii) granted with obligations for separate research accounts and annual audited reporting.
Approval granted to Hyderabad Science Society as an approved institution for research-related tax purposes for 1 April 1988-31 March 1989, subject to maintaining a separate account for research receipts, furnishing annual returns of research activities by 31 May, submitting audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to relevant tax authorities, and applying for extension of approval before its expiry to avoid rejection.
Approved Institution Indian Council for Research on International Economic Relations, New Delhi u/s 35(1)(iii)
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Research institution approval under tax law requires separate research accounts, annual returns, audited accounts and timely renewal.
Approval of the Indian Council for Research on International Economic Relations as an Institution under section 35(1)(iii) is subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities by 31st May, submitting audited annual accounts and balance-sheet to the prescribed authority by 30th June with copies to specified tax authorities, and applying for extension before approval expiry; late applications may be rejected.

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