Research institution approval granted under income tax provision, subject to separate research accounts, annual returns and audited accounts.
Approval is granted to Jayaramdas Patel Scientific Research Foundation, Bombay as an approved research institution under the Income tax Act for 1 April 1988 to 31 March 1989, categorized as an Association, subject to maintaining separate research accounts, filing annual scientific research returns by 31 May, submitting audited accounts and balance sheet by 30 June to the prescribed authority and specified tax offices, and applying for extension before the approval expiry.

Specified bonds notification requirement: transferee must notify issuer promptly to secure transfer benefit under the proviso.
The Central Government designates specified bonds issued in 1988 as subject to the proviso's special transfer treatment; the proviso's benefit on transfer by endorsement or delivery is available only if the transferee notifies the issuer by registered post within the prescribed short period after transfer.

Research approval under tax provision requires separate accounts, annual audited filings, and timely renewal for continued compliance.
Approval is granted to the Central India Institute of Medical Sciences as an approved institution for scientific research, conditioned on maintaining separate research accounts, furnishing annual returns of research activities to the prescribed authority by the annual deadline, and submitting audited annual accounts, income and expenditure statements, and balance-sheet copies to designated tax authorities. The approval is time-bound and requires timely application for extension to central tax authorities before expiry, with late applications liable to rejection.

Approved research association status requires annual research returns, audited accounts filing, and prior renewal applications.
Gujarat Research Society is recognized as an approved research association for research-related tax purposes subject to conditions: annual returns of scientific research activities must be filed with the prescribed authority by 31st May, audited accounts and balance-sheet copies must be submitted to the prescribed authority and tax authorities by 30th June, and renewal applications must be made before approval expiry, with late applications liable to rejection.

Research institution approval under income-tax rules requires separate research accounts, annual returns, audited accounts, and advance renewal.
Pune Medical Research Society is approved as an association for purposes of the Income-tax Act for scientific research, subject to maintaining separate research accounts, filing annual returns of research activities by 31st May, submitting audited accounts and balance-sheet to the prescribed authority and tax offices by 30th June, and applying for extension of approval before expiry; late applications risk rejection. The approval applies for the specified financial year and is issued by the prescribed authority under a departmental notification.

Research institution approval requires separate research accounts, annual scientific returns, audited accounts, and timely renewal applications.
Approval under section 35(1)(ii) is granted to Kaivalyadhama Shriman Madhava Yoga Mandir Samiti, Lonavala, as an Institution for research-related tax recognition for the period 1 April 1988 to 31 March 1989. Conditions require maintenance of a separate research account; annual returns of scientific research activities to the prescribed authority by 31 May; submission of audited accounts, income and expenditure statements, and balance sheet by 30 June with copies to tax authorities; and timely application for extension before approval expiry.

Research institution approval under tax law granted with compliance conditions and annual reporting obligations and renewal requirement.
Kamyani Udyog Kendra Society, Pune is approved as an Institution under clause (ii) of sub section (1) of section 35, subject to conditions: maintain separate accounts for research receipts; furnish annual returns of scientific research activities by 31st May; submit audited annual accounts, income and expenditure statements and balance sheet to the prescribed authority and specified tax offices by 30th June; and apply to the Central Board of Direct Taxes and DGIT (Exemption) for extension before approval expiry. Approval covers 1 April 1988 to 31 March 1989.

Research approval under section 35(1)(ii) imposes accounting, reporting and renewal conditions for eligible associations annually.
Approval is granted to Vittal Mallya Scientific Research Foundation as an association under Section 35(1)(ii) for 1 April 1988 to 31 March 1989, conditioned on maintaining a separate research account, filing annual research returns by 31 May, submitting audited accounts and balance sheet to the prescribed authority by 30 June with copies to tax authorities, and applying for extension of approval before expiry to avoid rejection.

Approval under section 35(1)(ii) requires institutions to maintain separate accounts and submit returns.
Approval under section 35(1)(ii) is granted to All India Institute of Medical Sciences, New Delhi as an Institution for purposes of tax recognition of scientific research expenditure, subject to conditions requiring maintenance of a separate account for research receipts, annual submission of prescribed returns on research activities by the stated deadline, submission of audited annual accounts and balance-sheet to the prescribed authority and specified tax offices, and timely application for renewal of approval before expiry to avoid rejection.

Research institution approval requires separate research accounts, annual returns, audited accounts, and timely renewal.
Approval is granted to the Medical Research Centre of Bombay Hospital Trust as an institution under section 35(1)(ii), subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities by 31st May, submitting audited annual accounts to the prescribed authority by 30th June with copies to tax authorities, and applying for extension of approval before expiry. The approval period runs from 1st April, 1988 to 31st March, 1989.

Research institution approval under section 35(1)(ii) requires separate accounts, annual reporting, audited accounts, and timely renewal.
Approval to Kasturba Health Society as an Institution under section 35(1)(ii) is conditional on maintaining separate accounts for research funds, filing annual returns of research activities by 31 May, and submitting audited annual accounts, income and expenditure statements and a balance sheet to the prescribed authority and specified tax authorities by 30 June; approval is effective from 1 April 1988 to 31 March 1989 and requires timely application for extension before expiry.

Tax recognition for scientific research: approval granted with compliance conditions and mandatory annual audited submissions.
Approval is granted to Associated Electronics Research Foundation, New Delhi, as an approved institution under section 35(1)(ii) for the category "Association," conditional on maintaining a separate account for research receipts, filing prescribed annual returns of scientific research activity by the annual deadline, and submitting audited annual accounts and balance-sheet to the prescribed authority and specified tax offices within stated timelines. Continuation of approval requires timely application for extension to the tax authorities before expiry, with late applications liable to rejection.

Research institution approval under section 35-Diabetic Association subject to separate research accounts, annual returns and audited submissions.
Diabetic Association of India, Bombay is approved as an Institution under clause (ii) of sub section (1) of section 35 of the Income tax Act for 1 April 1988 to 31 March 1989, subject to maintaining a separate account for scientific research, furnishing annual returns of scientific research activities by 31 May, submitting audited annual accounts and balance sheet to the prescribed authority by 30 June with copies to the CBDT, DGIT (Exemption) and the concerned Commissioner, and applying for extension before approval expiry.

Approval under section 35(1)(ii): Indchem R&D approved subject to separate accounts, annual returns and audited filings.
Approval is granted to Indchem Research and Development Laboratory, Madras, as an approved institution for scientific research for 1 April 1988 to 31 March 1989, subject to maintaining separate research accounts, furnishing annual returns by 31 May, submitting audited annual accounts and balance sheet to the prescribed authority by 30 June with prescribed copies to tax authorities, and applying for extension before approval expiry.

Approval under section 35(1)(ii) secures tax recognition for a research association subject to reporting and accounting conditions.
Approval of K. J. Research Foundation as an association under section 35(1)(ii) is effective from 1 April 1988 to 31 March 1989 and is conditional on maintaining a separate account for sums received for scientific research, 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 the Central Board of Direct Taxes, DGIT (Exemption), Calcutta, and the concerned Commissioner of Income-tax, and applying for extension before the approval's expiry.

Approval under section 35(1)(ii): research institution status requires separate accounts, annual returns, audited submissions and timely renewal.
Rajkot Cancer Society is approved as an Institution under clause (ii) of sub section (1) of section 35 of the Income tax Act for the stated year, subject to maintaining separate research accounts, furnishing annual research returns by 31st May, submitting audited accounts and financial statements by 30th June to the prescribed authority and tax authorities, and applying for approval extension before expiry.

Research institution approval requires separate research accounts and annual audited returns to maintain tax recognition.
Approval is granted to the Tata Memorial Centre, Tata Hospital, as an approved research association subject to conditions: maintain separate accounts for sums received for scientific research; furnish annual returns of research activities in prescribed forms by the annual deadline; submit audited annual accounts, income and expenditure statements, and balance sheets to the prescribed authority and tax offices by specified dates; and apply for extension of approval before expiry to avoid 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 National Institute of Mental Health and Neuro Sciences, Bangalore under section 35(1)(ii) as an Association for research-related tax purposes, subject to conditions: maintain separate research accounts; furnish annual scientific research returns by 31st May; submit audited accounts, income and expenditure statements and balance sheet by 30th June to the prescribed authority and tax offices; and apply for extension before approval expiry, with late applications liable to rejection.

Approval under section 35(1)(ii) conditions tax-exemption on separate research accounts, annual reporting and timely renewal applications.
Approval under section 35(1)(ii) recognises the Bombay Natural History Society as an eligible association subject to conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities by 31 May; submit audited annual accounts, income and expenditure statement, and balance sheet to the prescribed authority by 30 June with copies to tax authorities; and apply for extension before approval expiry, with late applications liable to rejection.

Commencement of tax laws: central income, wealth and gift tax applicability in Sikkim established for residents.
The Income-tax Act, 1961, is appointed to come into force in Sikkim for the previous year relevant to the assessment year commencing 1st April, 1989, bringing resident incomes within the central tax charge. The Wealth-tax Act, 1957, is appointed to come into force in respect of net wealth of a resident on the valuation date of 31st March, 1990. The Gift-tax Act, 1958, is appointed to come into force in respect of gifts made by residents of Sikkim on or after 1st April, 1989.