Research institution approval requires separate research accounts, annual audited returns, and timely renewal applications before expiry.
Approval is granted to the Statistical Publishing Society, Calcutta as an institution under Section 35(1)(iii), subject to maintaining a separate research account, furnishing annual research returns by 31 May, submitting audited accounts and balance-sheet with copies to tax authorities by 30 June, and applying for extension to the Central Board of Direct Taxes at least three months before approval expiry.

Approval of research institution status: conditional on separate research accounts, annual returns, audited accounts and timely renewal application.
Approval is granted to the Forbes Research Centre, New Delhi, subject to maintaining a separate account for research receipts, furnishing prescribed annual returns of scientific research activities by the annual deadline, and submitting audited annual accounts and balance sheet showing income, expenditure, assets and liabilities to the prescribed authority, the central tax administration and the relevant Commissioner within the specified yearly timeframe. Approval is time-limited and requires advance application for renewal to the tax administration.

Research approval under income-tax rules - institution approved subject to accounting, reporting, audit and advance renewal conditions.
Approval is granted to the Centre for Regional Ecological and Scientific Studies in Development Alternative, Calcutta, under section 35(1)(ii) of the Income-tax Act as an approved institution, subject to conditions: maintain separate accounts for research receipts; furnish annual returns of scientific research activities to the prescribed authority by the annual deadline; submit audited annual accounts, income and expenditure statements and a balance-sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner; and apply in advance for extension of approval to the Central Board of Direct Taxes.

Research association approval under tax law: conditional recognition requiring separate accounts, annual audited returns and timely renewal application.
Approval of Vittal Mallya Scientific Research Foundation as an Association under clause (ii) of subsection (1) of section 35 is subject to maintaining a separate research account, furnishing annual research returns by 31 May, submitting audited annual accounts and balance sheet to the prescribed authority, CBDT and the Commissioner by 30 June, and applying for extension at least three months before approval expiry; late applications risk rejection.

Research association approval requires separate research accounts, annual returns, audited accounts and timely renewal applications.
Approval is granted to the Tuberculosis Research Centre, Shri K. J. Mehta, T. B. Hospital, as an approved research association subject to conditions: maintain a separate account for research funds; furnish annual returns of scientific research activities by 31 May; submit audited annual accounts, income and expenditure and balance-sheet to the prescribed authority, Central Board of Direct Taxes and Commissioner by 30 June; and apply for extension of approval three months before expiry. The approval is effective from 1 February 1988 to 31 March 1988.

Approval under section 35(1)(ii) requires research association to maintain separate accounts, file annual returns and audited accounts.
Approval under section 35(1)(ii) is granted to the Research Institute for Graphics Arts as an "Association" subject to conditions: maintain a separate account for research receipts, furnish annual scientific research returns by 31st May, submit audited annual accounts and balance sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30th June, and apply to the Central Board for extension at least three months before expiry. The notification is effective from 1-4-87 to 31-12-1987.

Tax exemption notification designates Veerayatan Nalanda as eligible for income-tax charitable status for specified assessment years.
Central Government notification designates Veerayatan, Nalanda as an eligible institution under the Income-tax Act provision corresponding to clause (23C) sub-clause (v) of section 10, recognising it for the purposes of that exemption for the assessment years 1985-86 to 1988-89 and specifying the temporal scope of the notification.

Transfer notification requirement for specified IFCI bonds: transferee must notify managers incharge by registered post within sixty days.
Specification designates the "11 per cent. Industrial Finance Corporation Bonds, 2002 (48th Series)" as covered under the proviso to section 193, and makes the proviso's benefit contingent on the transferee informing the managers in charge (Industrial Finance Corporation of India or Reserve Bank of India) by registered post within sixty days of any transfer by endorsement or delivery.

Specified bond exemption requires transferee to notify issuer within the prescribed period after transfer to retain tax benefit.
Central Government specifies certain Secured Redeemable Non-Convertible Bonds (B-Series) issued by Indian Telephone Industries Limited, Bangalore, as qualifying for the tax concession under the relevant deduction provision; however, where such bonds are transferred by endorsement or delivery the tax benefit is admissible only if the transferee notifies the issuing corporation by registered post within the prescribed period after transfer.

Section 10(23C)(iv) notification recognizes Exhibition Society Hyderabad for tax exemption under the Income tax Act for specified years.
The Central Government, exercising the power under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, notifies "Exhibition Society, Hyderabad" for the purposes of that sub-clause for the assessment years 1984-85 to 1988-89, thereby recognizing the society within the statutory tax-exemption framework.

Double taxation avoidance convention limits source taxation, grants residence primary taxing rights, and defines permanent establishment for business profits.
Convention between India and Romania prevents double taxation by allocating primary taxing rights over dividends, interest, royalties and technical fees to the country of residence while limiting source taxation to specified percentages; aircraft profits are exempt at source and shipping profits at source are capped. Business profits are taxable in the other State only if a permanent establishment exists there, and expenses incurred for the permanent establishment, including executive and general administrative expenses, are deductible in determining its profits in accordance with the State's taxation law.

Research institution approval under section 35(1)(ii) requires separate accounts, annual audited returns, and timely renewal application.
Approval is granted to Santal Paharia Seva Mandal as an institution for research-related tax recognition, conditional on 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, the Central Board of Direct Taxes and the concerned Commissioner by 30 June, and applying for extension at least three months before expiry; the approval is effective from 1 January 1987 to 31 March 1988.

Approval under section 35(1)(ii) establishes tax-approved status subject to annual research reporting, audited accounts, and renewal conditions.
Approval under Section 35(1)(ii) recognizes Nizam's Institute of Medical Sciences as an approved Institution for research-related tax purposes for the period 1-4-86 to 31-3-88, subject to conditions requiring separate research accounts, annual research returns by 31st May, audited annual accounts and balance-sheet submissions by 30th June to the prescribed authority and tax authorities, and timely application for extension to the Central Board of Direct Taxes.

Avoidance of double taxation: treaty allocates taxing rights, limits source withholding and mandates information exchange to prevent evasion.
Bilateral Convention provides a framework to avoid double taxation and prevent fiscal evasion between India and Romania by allocating taxing rights across income categories, defining residence and permanent establishment criteria (including inclusions, exclusions and a construction threshold), limiting source state withholding on dividends, interest, commission, royalties and fees for technical services, prescribing profit attribution and deduction rules for permanent establishments, and securing relief through a credit mechanism together with non discrimination, mutual agreement procedures, exchange of information and assistance in tax collection.

Double taxation relief: treaty limits source taxation to permanent establishments and mandates residence credit to avoid double taxation.
Agreement establishes a bilateral double taxation framework between India and Indonesia, specifying that business profits are taxable in the other State only if a permanent establishment exists and that shipping and air transport income is exempt in the source State. The treaty provides concessional source-country taxation for dividends, interest and royalties and eliminates double taxation by requiring the residence State to allow credit for taxes paid or spared in the source State.

Double taxation avoidance: treaty allocates taxing rights between India and Indonesia and provides tax credit mechanisms.
The Agreement allocates taxing rights between India and Indonesia for residents and specified taxes, defines residence (with tie breakers) and a comprehensive notion of permanent establishment, prescribes source state taxation rules for categories of income, caps source withholding on dividends, interest and royalties payable to beneficial owners, provides for foreign tax credits limited to the tax attributable to the income, includes associated enterprise/transfer pricing adjustments, and establishes mutual agreement and information exchange procedures subject to confidentiality limits.

Notification under section 47(ix): Indira Gandhi National Centre for Arts recognised for assessment years affecting tax treatment.
Central Government, under clause (ix) of section 47 of the Income-tax Act, 1961, notifies Indira Gandhi National Centre for Arts for the purposes of that clause by Notification S.O.1319 dated 2-2-1988, recognising the institution for the assessment years 1987-88 to 1990-91 and applying the statutory treatment of that clause to the institution for those assessment periods.

Specified secured redeemable bonds: transfer benefit conditional on transferee's registered notice within prescribed period.
The Central Government specifies 13% Secured Redeemable Bonds (Series 1) issued by the Nuclear Power Corporation of India Ltd. as falling within clause (iib) of the proviso to section 193 of the Income-tax Act, 1961. The proviso's benefit on transfer by endorsement or delivery is conditional: the transferee must inform the issuer by registered post within sixty days of the transfer for the benefit to be admissible.

Notification under section 47(ix) recognizing Indira Gandhi National Centre for Arts for specified assessment years for tax treatment.
Notification recognizes Indira Gandhi National Centre for Arts as notified under section 47(ix) of the Income-tax Act, 1961, for the assessment years 1987-88 to 1990-91, designating the institution for the purposes of that clause and fixing the temporal scope of its tax status for the stated period.

Capital gains debentures notified under section 193 clause (iib) for treatment under the proviso to that section.
Notification designates the 3 year HUDCO Capital Gains Debentures issued by the Housing and Urban Development Corporation Ltd., New Delhi, as notified under the proviso's clause (iib) to section 193 of the Income tax Act, exercising the Central Government's power to classify those debentures for the proviso's withholding tax treatment.