Approval under section 35(1)(ii) for research association, subject to separate accounts, annual returns, audited accounts, and renewal requirements.
Approval under section 35(1)(ii) is granted to Diabetes Research Centre Foundation, Madras as an Association, subject to maintaining a separate account for research receipts, filing annual research activity returns by 31st May, submitting audited annual accounts and balance-sheet to the prescribed authority and tax offices by 30th June, and applying for further extension before the approval expiry; the approval covers 1st April, 1988 to 31st March, 1989.

Research institution approval under section 35(1)(iii) requires separate research accounts, annual returns, and audited submissions.
Approval is granted to Sri Aurobindo Society as an institution for purposes of section 35(1)(iii), subject to maintaining separate accounts for scientific research, furnishing annual research returns by 31st May, submitting audited annual accounts and balance-sheet to the prescribed authority by 30th June with copies to central tax authorities and the Commissioner, and applying for extension of approval before its expiry; late applications may be rejected.

Approval under section 35(1)(ii) - institutional research approval subject to separate accounting, annual reporting, audited accounts, and timely renewal.
Approval under section 35(1)(ii) was granted to Aspee Research Institute, Adarsh Housing Society, Bombay as an approved association for research-related tax purposes for a specified fiscal period, subject to maintenance of separate research accounts, annual returns of research activities in prescribed form, submission of audited accounts and balance-sheet to the prescribed authority and specified tax bodies, and timely application for renewal prior to expiry of the approval.

Approval of research institution: tax-status tied to separate research accounts, annual returns, audited accounts and timely renewal.
Approval is granted to Aspee Agricultural Research and Development Foundation as an approved institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to conditions requiring separate accounts for scientific research, annual returns of research activities in prescribed forms, submission of audited accounts and balance-sheet to designated authorities by the specified annual deadlines, and timely application for extension of approval before expiry.

Travel and transfer allowance recognised as exempt when meeting expenses wholly, necessarily and exclusively in performance of duties.
Specification under Section 10(14)(i) designates special allowances that meet expenses wholly, necessarily and exclusively in performance of duties: any allowance for travel on tour or on transfer (including packing and transportation of personal effects) and any allowance for ordinary daily charges during absence from normal place of duty in connection with transfer.

Specified bonds under section 193(iib) require transferee notification to issuer by registered post to claim benefit.
Central Government designates certain secured redeemable non-convertible bonds issued by Neyveli Lignite Corporation as specified bonds under the proviso to section 193, bringing transfers within clause (iib) of that proviso. The proviso benefit is admissible only where the transferee, upon transfer by endorsement or delivery, informs the issuing corporation by registered post within sixty days of the transfer; non compliance with this notification requirement denies the proviso benefit.

Specified Secured Redeemable Non-Convertible Bonds under income-tax provision require transferee to notify issuer after transfer.
Central Government specifies 7 year--13% (taxable) Secured Redeemable Non-Convertible Bonds (C-series) issued by Neyveli Lignite Corporation Limited as qualifying instruments under section 80L(1)(ii), and conditions the admissibility of the benefit on transfer upon the transferee informing the issuing corporation by registered post within sixty days of such transfer.

Tax-exempt bonds specified for Neyveli Lignite Corporation require holder registration to secure income-tax exemption by notification.
Central Government specifies 10-year secured redeemable non-convertible bonds (C Series) issued by Neyveli Lignite Corporation Limited as eligible for income-tax exemption under the designated item of section 10; the tax-exemption is conditional on the holder registering his name and holding with the Corporation.

Section 35(1)(ii) approval requires separate research accounts and annual audited returns for continued tax recognition.
Approval under section 35(1)(ii) recognises Nimbkar Agricultural Research Institute as an approved research Association and attaches conditions: maintain separate research accounts; furnish annual scientific returns by 31st May; submit audited accounts and balance-sheet to the prescribed authority and tax offices by 30th June; and apply for extension before expiry, with late applications liable to rejection. The notification specifies the institution and the effective approval period.

Approval under section 35(1)(ii) requires separate research accounts and annual audited filings to tax authorities.
Birla Institute of Scientific Research, Calcutta is approved as an Institution under section 35(1)(ii) subject to maintaining a separate research account, filing annual research returns by 31st May, submitting audited accounts and balance-sheet with prescribed authorities by 30th June, and applying for extension before approval expiry; the approval covers 1st April, 1988 to 31st March, 1989.

Research institution approval under income-tax provisions grants conditional recognition, annual reporting, audited accounts submission, and renewal requirement.
Approval is granted to the Karnataka Institute of Applied Agricultural Research under section 35(1)(ii) of the Income-tax Act, categorising it as an Association and subjecting it to conditions: maintain separate research accounts; furnish annual returns of scientific research activities by 31st May; submit audited annual accounts, income-and-expenditure statements and balance-sheet copies to the prescribed authority, the Central Board of Direct Taxes, DGIT (Exemption) and the concerned Commissioner by 30th June; and apply for extension of approval before expiry. The approval is effective from 1 April 1988 to 31 March 1989.

Approval under section 35(1)(ii) mandates separate research accounts, annual audited returns, and timely renewal applications.
Approval is granted to the National Agricultural and Scientific Research Foundation, Calcutta, as an approved institution under section 35(1)(ii) in the category "Association" for the period 1 April 1988 to 31 March 1989, subject to conditions: maintenance of a separate account for research receipts; annual returns of scientific research activities by 31 May; audited annual accounts and financial statements submitted by 30 June to the prescribed authority, CBOT (DGIT (Exemption), Calcutta) and the Commissioner; and timely application for extension prior to approval expiry.

Research institution approval under tax law subject to accounting, annual audited reporting and timely renewal conditions.
Approval is granted to Jai Research Foundation Society, Gujarat as an approved institution for tax-deductible scientific research under the Income-tax Act for 1 April 1988 to 31 March 1989, subject to maintaining separate research accounts, filing 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 tax authorities, and applying for extension before approval expiry.

Research institution approval requires separate research accounts, annual audited submissions, and timely renewal applications.
Potash Research Institute of India is approved as an institution under the tax provisions for scientific research subject to conditions: keep separate research accounts, file annual returns of research activities with the prescribed authority by the annual deadline, submit audited accounts and balance-sheet copies to the prescribed authority and tax offices by the annual deadline, and apply for renewal of approval before expiry or risk rejection.

Approval under section 35(1)(ii): institution granted research-exemption subject to annual reporting, audited accounts and renewal application.
Kothari Institute of Medical Sciences, Calcutta is approved as an "Association" under the research expenditure incentive regime for 1 April 1988-31 March 1989, subject to maintenance of a separate research account, annual submission of prescribed research returns by 31 May, filing audited annual accounts and balance-sheet with specified tax authorities by 30 June, and timely application to tax authorities for extension before the approval expiry.

Research institution approval requires separate research accounts, annual audited returns and timely renewal applications for tax exemption.
Approval is granted to Birla Institute of Technology, Mesra, Ranchi as a University under clause (ii) of sub-section (1) of section 35, subject to maintenance of a separate account for scientific research, annual submission of prescribed research activity returns by 31st May, and submission of audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority and specified tax offices by 30th June. The University must apply for extension before approval expiry; late applications may be rejected. The approval covers 1st April, 1988 to 31st March, 1989.

Approval under section 35(1)(ii) grants association status but requires separate research accounts, annual returns, audited accounts, and renewal.
Approval under section 35(1)(ii) recognises Escorts Heart Institute and Research Centre as an "Association" for the specified period, subject to maintaining a separate research account, filing annual returns of research activities by 31 May, submitting audited accounts and balance-sheet with prescribed authorities and tax offices by 30 June, and applying for approval extension before expiry to avoid rejection.

Institutional approval under income tax permits research-related tax recognition contingent on annual reporting and audited accounts.
Approval is granted to the Gujarat Institute of Area Planning as an Institution for income-tax research purposes for the period 1st April, 1988 to 31st March, 1989, subject to conditions requiring a separate account for research receipts, annual research returns by 31st May in prescribed forms, submission of audited accounts and balance-sheet by 30th June to the prescribed authority with copies to the central tax authorities, and timely application for extension of approval before expiry.

Approval under section 35(1)(ii) requires research association to maintain separate accounts, file annual returns and seek timely renewal.
Breach Candy Medical Research Centre, Bombay is approved as an Approved Research Association under clause (ii) of sub section (1) of section 35 for the period 1 April 1988 to 31 March 1989, subject to conditions: maintain separate research accounts; file annual returns of scientific research activities by 31 May; submit audited annual accounts, income and expenditure and balance sheet to the prescribed authority by 30 June with copies to the Central Board of Direct Taxes, DGIT (Exemption) and the concerned Commissioner; and apply for extension before approval expiry.

Approval under section 35(1)(ii) for research association requires separate research accounts and annual audited returns before deadlines.
Approval under section 35(1)(ii) is granted to the Institute of Road Transport, Madras as an Association for 1 April 1988 to 31 March 1989, subject to conditions: maintain separate accounts for scientific research, furnish annual research returns by 31 May, submit audited accounts and balance sheet to the prescribed authority and tax offices by 30 June, and apply for extension of approval before expiry.