Research expenditure approval under section 35(1)(ii) subject to separate accounting and annual reporting requirements.
Approval is granted to the National Institute of Construction, Management and Research as an institution for purposes of Section 35(1)(ii), subject to maintaining separate accounts for scientific research, furnishing annual returns of research activities to the Secretary, Department of Scientific and Industrial Research by the prescribed annual deadline, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, and the local Commissioner/Director of Income-tax (Exemptions) by the stated annual date.

Specified NTPC bonds: transferee must notify the issuer by registered post within prescribed period to secure proviso benefit.
Central Government designates a private placement series of secured, redeemable, non convertible bonds issued by the National Thermal Power Corporation as specified for the proviso to the Income tax Act. The proviso's benefit is conditional: a transferee may claim the benefit only if the transferee informs the issuing corporation by registered post within sixty days of the transfer of the bonds.

Specified NTPC bonds qualify for tax benefit subject to transferee notifying the issuer by registered post within sixty days.
Central Government specifies the 7 year 13 per cent. taxable secured redeemable non convertible NTPC Bonds (VI Issue) issued by National Thermal Power Corporation Limited as qualifying securities under clause (ii) of sub section (1) of section 80L. 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.

Tax-exempt railway bonds: entitlement contingent on holder registering with issuer under the specified notification.
Central Government specifies secured, redeemable, non-convertible railway bonds as tax-exempt for Income-tax Act purposes; the exemption is subject to the condition that the bondholder registers his name and holding with the issuer, making registration a precondition for enjoying the tax benefit.

Research expenditure approval requires institutions to keep separate accounts and file annual audited returns by stated deadlines.
The National Council of Applied Economic Research is approved as an Institution for tax recognition related to scientific research, subject to maintaining a separate account for research funds, furnishing annual scientific research returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to specified tax and departmental authorities by 30 June each year.

Approval under section 35(1)(iii) requires institutions to keep separate research accounts and submit audited annual returns.
Approval granted to the Indian Institute of Psychometry, Calcutta as an Institution under clause (iii) of sub-section (1) of section 35 is subject to maintaining a separate account for scientific research receipts, furnishing annual research activity 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 specified tax and departmental authorities by 30th June each year; approval applies for 1 April 1991 to 31 March 1992 and prescribes procedures for applying for extension.

Approval under section 35(1)(iii): institution must maintain separate research accounts and file audited annual returns.
Approval confers recognition of Indira Gandhi National Centre for the Arts as an Institution under clause (iii) of sub-section (1) of section 35, subject to conditions: maintain a separate account for scientific research receipts; furnish annual returns of scientific research activities by 31st May; and submit audited annual accounts showing income, expenditure, assets and liabilities to specified authorities by 30th June. The approval is time-bound and requires timely application for extension through the jurisdictional tax officer, with special procedures for late orders and additional copy requirements for extension applications.

Research approval under section 35(1)(ii) mandates separate accounting and annual audited submissions to tax and science authorities.
Approval under clause (ii) of sub-section (1) of section 35 is granted to the Foundation for Coil Winding Technology and Research, Pune, as an "Association," subject to maintaining a separate account for research receipts, furnishing annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to the Director General (Exemptions), the Secretary, and the local Commissioner/Director of Income tax (Exemptions) by 30th June each year.

Approval under section 35(1)(iii) requires separate research accounts, annual returns and audited accounts filings.
Approval is granted to Social Policy Research Institute, Jaipur, as an Institution under clause (iii) of sub-section (1) of section 35 of the Income-tax Act, subject to maintaining a separate account for research receipts, furnishing annual research returns by 31 May each year, and submitting copies of audited annual accounts showing income, expenditure, assets and liabilities to designated tax and scientific research authorities by 30 June each year.

Approval under section 35(1)(ii) requires Hyderabad Science Society to maintain separate research accounts and submit annual audited returns.
Approval under section 35(1)(ii) is granted to Hyderabad Science Society as an Institution, conditional on maintaining a separate account for scientific research, furnishing annual research activity returns by 31st May to the Secretary, Department of Scientific and Industrial Research, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, and the tax jurisdictional Commissioner/Director by 30th June each year.

Research institution approval requires separate research accounts and annual audited disclosures to tax and scientific authorities.
Approval is granted to Lady Anusya Singhania Medical Research Society as an institution for income-tax purposes relating to scientific research, conditional on maintaining a separate account for research funds, furnishing annual research activity 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, Department of Scientific and Industrial Research, and the relevant Commissioner/Director of Income tax (Exemptions) by 30th June each year.

Approval under Section 35(1)(ii) conditions association tax-exemption on separate research accounts, returns and audited filings.
Approval under Section 35(1)(ii) was granted to The South India Textile Research Association as an Association eligible for research-related tax treatment, conditioned on maintaining a separate account for research receipts, furnishing annual returns of scientific research activities 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.

Institution approval under section 35(1)(ii) requires separate research accounts, annual returns, and audited accounts submissions.
Kalyani Gorakhshan Trust is approved as an Institution under clause (ii) of sub section (1) of section 35 of the Income tax Act, subject to conditions: maintain separate accounts for scientific research; file annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May; and submit 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) having jurisdiction by 30th June each year.

Research-association approval: must maintain separate research accounts and file annual returns plus audited accounts.
Approval under clause (ii) of sub section (1) of section 35 is granted to The Silk and Art Silk Mills Research Association as an "Association" for scientific research from 1 4 1991 to 31 3 1992, subject to maintaining separate research accounts, filing annual returns of research activities to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to specified authorities by 30th June each year.

Approval under section 35(1)(ii) - institutional research approval subject to accounting, reporting and audited account obligations.
Approval is granted to the Indian Cancer Society, Solapur, as an Institution for the purposes of section 35(1)(ii) of the Income-tax Act, subject to maintaining a separate account for research receipts, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to specified tax and research authorities by 30th June. The approval is effective for a defined period and the organisation must apply for extension through prescribed channels before expiry.

Approval under section 35(1)(ii) - Institution status subject to research accounting, annual returns and audited accounts.
Approval is granted to the Indian Copper Development Centre, Calcutta under section 35(1)(ii) as an Institution, subject to maintaining a separate account for scientific research funds; furnishing annual scientific research returns to the Secretary, Department of Scientific and Industrial Research by 31 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 Commissioner/Director of Income-tax (Exemptions) with jurisdiction by 30 June each year.

Approval under section 35(1)(ii): scientific-research association subject to separate accounts, annual returns and audited accounts.
Approval is granted to The Research Society, The Grant Medical College and J.J. Group of Hospitals under section 35(1)(ii) as an association, subject to maintaining separate research accounts, furnishing annual scientific-research returns to the Secretary, Department of Scientific and Industrial Research by 31 May each year, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the local tax authority by 30 June each year.

Approval under section 35CCB: donations to approved conservation programmes allowed subject to accounting and reporting conditions.
M/s. Vanarai, Pune is approved under section 35CCB as an institution and its specified programmes (coordination offices, awareness campaigns, tree plantation and nurseries, non-conventional energy propagation, publications, and ideal villages) are approved as qualifying conservation programmes. Approvals are valid for three years from the stated commencement, subject to conditions requiring a separate account for donations, annual progress reports and accounts submitted to the prescribed authority (and copied to the tax commissioner) by the annual deadline, and continued satisfaction of the prescribed authority which may withdraw approval retrospectively.

Approval under section 35(1)(ii): organisation must maintain separate research accounts and submit annual returns and audited accounts.
The organisation is recognised under section 35(1)(ii) as an "Association" subject to conditions: maintain separate accounts for research receipts; furnish annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May each year; and submit audited annual accounts showing income, expenditure, assets and liabilities by 30th June each year 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).

Scientific research approval granted to institute subject to separate accounting and annual audited reporting deadlines.
Approval is granted to Aspee Research Institute as an association for purposes of section 35(1)(ii), subject to maintaining a separate account for scientific research, furnishing annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May each year, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary, DSIR, and the relevant Commissioner/Director by 30th June each year.