Recognition under section 10(23C)(v) notifies the Institute, conferring tax exempt status for specified assessment years.
Central Government notification formally notifies The Institute of the Franciscan Missionaries of Mary Society, No. 10, Avanashi, Tamil Nadu, under the income tax provision specified by the sub clause, limited to assessment years 1988 89 and 1989 90, thereby applying the legal consequences of recognition under that sub clause for those years.

Tax exemption recognition under statutory provision confirms charitable institution status for specified earlier assessment years.
The Central Government notifies Shri Jain Swetamber Mandal, Bhadravati under the provision corresponding to clause (23C)(iv) of section 10, recognising the entity as a charitable institution for the purposes of tax-exempt treatment and specifying the assessment years to which that recognition applies.

Tax exemption recognition under section 10(23C)(iv) notified for Institute of Rail Transport for the relevant assessment year.
The Central Government issued S.O.1032 notifying the Institute of Rail Transport, New Delhi, as eligible for tax exemption under clause (iv) of clause (23C) of section 10 of the Income-tax Act for the specified assessment year, thereby treating the Institute as falling within the class of institutions covered by that sub clause.

Research institution approval under section 35(1)(iii) requires maintaining separate research accounts and annual audited reporting compliance.
Approval is granted to Sri Aurobindo International Institute of Educational Research as an Institution under clause (iii) of sub section (1) of section 35, subject to maintaining a separate account for research funds, furnishing annual returns of scientific research activities by 31 May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director General (Exemptions), the scientific research authority and the competent tax commissioner/director by 30 June. Approval is effective from 1 April 1990 to 31 March 1991.

Research institution approval requiring separate research accounts, annual DSIR returns and submission of audited accounts by set annual deadlines.
Approval granted to Shri Aurobindo Ashram Trust as an Institution for tax relief linked to scientific research, conditioned on maintaining separate research accounts, furnishing annual scientific research returns to the Secretary, DSIR by 31st May, and submitting audited annual accounts to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the jurisdictional Commissioner/Director of Income tax (Exemptions) by 30th June; approval effective for the stated financial period and guidance provided on extension applications.

Research institution approval under section 35(1)(ii) requires maintaining separate research accounts and annual reporting.
Approval is granted to Eye Research Centre, Madras as an Institution for purposes of section 35(1)(ii) for 1 April 1990 to 31 March 1991, subject to maintaining a separate account for scientific research, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income-tax (Exemptions) by 30 June. The organisation must apply for extension through the proper tax authority three months before expiry, with six copies to the Secretary, DSIR.

Section 35(1)(ii) research approval: institute must maintain separate research accounts, file annual returns and audited accounts.
Vasantdada Sugar Institute, Pune is approved as an institution under the research-expense provision of the Income-tax Act for 1 April 1991-31 March 1992, subject to maintaining a separate account for research receipts, filing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the relevant Commissioner/Director of Income-tax (Exemptions) by 30 June. The notification also prescribes procedures for applying for extension of approval.

Research approval under section 35(1)(ii) requires annual DSIR returns and audited accounts for tax recognition.
Approval is granted to Sandhata Medical Research Society as an Institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act for 1-4-1990 to 31-3-1991, conditional on maintaining a separate research account, filing annual research returns to the Secretary, DSIR by 31 May, and submitting audited annual accounts to the Director-General (Exemptions), Secretary DSIR, and the local Commissioner/Director by 30 June; procedures for applying for extension of approval are specified.

Approval under Section 35(1)(ii): Institution status granted with research accounting, annual returns, and audited reporting obligations.
Approval under Section 35(1)(ii) recognises Central Machine Tool Institute, Bangalore as an Institution for the period 1-4-1990 to 31-3-1991, subject to maintaining a separate research account, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, DSIR, and the relevant Commissioner/Director of Income-tax (Exemptions) by 30th June each year.

Research institution approval under tax law requires separate research accounts and annual audited returns to designated authorities.
Approval is granted to Ghandian Institute of Studies as an institution for research under the income-tax provision, conditional on maintaining a separate account for scientific research receipts, furnishing annual scientific research returns to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the local Commissioner/Director of Income-tax (Exemptions) by 30th June each year.

Approval under Section 35(1)(ii) for scientific research subjects organisation to separate accounts, annual returns and audited filings.
Approval is granted to Escorts Heart Institute and Research Centre as an Association under Section 35(1)(ii) of the Income-tax Act for scientific research, conditioned on maintaining a separate account for research receipts, furnishing annual scientific research returns to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the relevant Commissioner/Director of Income tax (Exemptions) by 30th June each year.

Approval under section 35(1)(ii): institution recognised for scientific research subject to annual accounting and reporting conditions.
Approval under section 35(1)(ii) is granted to Jayramdas Patel Scientific Research Foundation for 1-4-1990 to 31-3-1991, subject to maintaining a separate account for research receipts, filing annual research returns with the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director-General (Exemptions), the Secretary, and the relevant Commissioner/Director by 30 June; an extension application procedure with timing and copy requirements is prescribed.

Research institution approval under section 35(1)(iii) requires annual DSIR returns and submission of audited accounts.
Ganesh Scientific Research Foundation is approved as an Institution under the Income-tax provision for scientific research, conditional on maintaining a separate account for research receipts, filing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the Commissioner/Director of Income-tax (Exemptions) by 30 June each year.

Approval under section 35(1)(ii): institutional research status subject to annual returns by end-May and audited accounts by end-June.
Forbes Research Centre is approved as an Institution for research-related tax purposes on condition that it maintains a separate research account, files annual returns of scientific research activities with the Secretary, Department of Scientific and Industrial Research by 31st May each year, and submits audited annual accounts to the Director-General (Exemptions), the Secretary, DSIR, and the relevant Commissioner/Director by 30th June annually; approval covers 1 April 1990 to 31 March 1991 and extension applications must follow the prescribed procedure.

Mutual fund recognition: GIC Mutual Fund and its subsidiaries specified as a mutual fund under income-tax exemption provisions.
The Central Government specified "GIC Mutual Fund", set up by the General Insurance Corporation of India, as a Mutual Fund of a public financial institution, and included its four wholly owned insurance company subsidiaries within that specification for assessment year 1991-92 and subsequent assessment years under the income-tax exemption provision.

Transferee notification requirement preserves tax proviso benefit for specified bond transfers when the transferee notifies the issuer promptly.
The Central Government specifies secured, redeemable non-convertible private placement bonds issued by the National Hydroelectric Power Corporation Limited as specified bonds for the proviso to section 193; the proviso benefit is admissible on transfer by endorsement or delivery only if the transferee informs the issuing corporation by registered post within sixty days of the transfer.

Specified secured redeemable non-convertible bonds: tax benefit under section 80L conditioned on transferee's notice to issuer.
Central Government specifies 7 year secured redeemable non convertible CIL bonds (F Series), issued by National Hydroelectric Power Corporation Limited, as qualifying securities for the tax concession under clause (ii) of sub section (1) of section 80L of the Income tax Act. The notification conditions access to the tax benefit on transfer: the transferee must inform the issuing Corporation by registered post within sixty days of transfer for the benefit to be admissible.

Tax proviso benefit for specified non-convertible bonds requires transferee notice by registered post within a prescribed time.
Central Government specifies certain secured, redeemable non-convertible bonds issued by Neyveli Lignite Corporation Limited under the proviso to section 193 of the Income-tax Act. The proviso's benefit on transfer of those bonds by endorsement or delivery is admissible only if the transferee informs the issuing corporation by registered post within sixty days of the transfer.

Specified taxable secured redeemable NLC bonds require transferee notification by registered post to claim tax benefit on transfer.
Central Government specifies 7-year 13% taxable secured redeemable non-convertible NLC bonds (F Series), issued by Neyveli Lignite Corporation Limited, as qualifying instruments under clause (ii) of sub section (1) of section 80L of the Income tax Act. The tax benefit on transfer by endorsement or delivery is admissible only if the transferee informs the Corporation by registered post within sixty days of the transfer.

Research institution approval under section 35(1)(iii) requires separate research accounts and annual audited returns to authorities.
Approval is granted to The Institute of Peace Research and Action as an institution under clause (iii) of sub-section (1) of section 35, subject to maintaining a separate account for scientific research, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May each year, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the Commissioner/Director of Income-tax (Exemptions) by 30 June each year.