Approval under section 35CCB granted to institution and programmes, subject to annual reporting, audited accounts, and withdrawal risk.
Approval is granted to the Society for Promotion of Wastelands Development and its seven named eco development programmes for the purposes of section 35CCB, valid for three years from 1 January 1986. Conditions require maintenance of a separate donations account, annual progress reports to the prescribed authority by 30 June, submission of audited annual accounts and copies to the income tax commissioner by 30 June, and acceptance that approval may be withdrawn retrospectively at the prescribed authority's discretion.

Notification under section 10(23C)(v) grants tax-exempt recognition to Kadampuzha Bhagavathi Devaswom for specified assessment years.
The Central Government has recognised Kadampuzha Bhagavathi Devaswom, Kadampuzha, under 10(23C)(v) of the Income-tax Act by notification S.O.1685 dated 27-3-1986, conferring the provision's tax treatment for the assessment years 1984-85 to 1987-88.

Rate fixation under Fourth Schedule clause (b): a new income-tax rate prescribed and made effective by central government.
The Central Government prescribes twelve per cent. as the rate referred to in clause (b) of rule 6 of Part A of the Fourth Schedule to the Income-tax Act, 1961, effective from 1 April 1986, and supersedes the earlier notification No. S. O. 466(E) dated 18 June 1985.

Tax exemption notification under section 10(23C)(iv) confirms charitable status for the society for specified assessment years.
The Central Government, exercising powers under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, notifies Churhat Children's Welfare Society as eligible under the cited provision for the specified assessment years, administratively recognizing the society's charitable status and enabling application of the statutory income-tax exemption for that period.

Research institution approval under section 35 requires separate research accounts, annual returns, audited accounts, and timely renewal.
Approval is granted to Lokmanya Medical Research Centre, Pune, under section 35(1)(ii) of the Income-tax Act as an "Association" subject to maintaining separate research accounts, furnishing annual returns of research activities by 30 April, submitting audited annual accounts and balance sheet to the prescribed authority by 30 June with copies to the Commissioner of Income-tax, and applying for extension of approval at least three months before expiry.

Research institution approval under income tax research provision requires separate research accounts, annual returns, audited accounts, and timely renewal.
Approval is granted to Sri Aurobindo International Institute of Educational Research as an institution under the Income-tax Act research provision, subject to maintaining a separate account for research sums, filing annual returns of scientific research activities by 30th April, submitting audited annual accounts and balance-sheet to the prescribed authority and Commissioner by 30th June, and applying for extension three months before expiry; the notification states the institution's name and the effective approval period.

Approval under section 35(1)(ii) grants college research status subject to separate accounts, reporting, audited submissions, and extension rules.
Approval of Ramakrishna Mission Vivekananda College, Mylapore, Madras as a research college under section 35(1)(ii) is subject to maintaining separate research accounts, filing annual returns of scientific research activities by 30th April, submitting audited annual accounts and balance sheet to the prescribed authority and the Commissioner by 30th June, and applying to the Central Board of Direct Taxes for extension of approval at least three months before expiry.

Research institution approval under section 35(1)(iii) requires separate research accounts, annual returns and audited accounts.
Approval under section 35(1)(iii) is granted to the Indian Institute of Management, Bangalore for the period 9-10-1985 to 31-3-1987, subject to maintaining a separate account for research receipts, filing annual returns of scientific research activities by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June, and applying to the tax board three months before expiry for extension.

Approval under section 35(1)(iii): research institution must maintain separate research accounts and file annual audited returns.
Approval is granted to the Indian Council for Research on International Economic Relations, New Delhi, under the research-related provision of the Income-tax Act, conditional on maintaining separate accounts for scientific research, furnishing annual returns of scientific research activities by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June, and applying for extension three months before expiry.

Research institution approval requires separate research accounts, annual returns and audited accounts to prescribed authority, and timely renewal applications before expiry.
Approval of the Institute of Management in Government, Trivandrum, as an approved research institution is granted conditional on maintaining a separate account for research receipts, filing annual returns of scientific research activities to the prescribed authority by the annual deadline, submitting audited annual accounts and a balance sheet with copies to the concerned tax authority by the annual deadline, and applying for extension of approval to the central tax administration several months before expiry to avoid rejection.

Approval under section 35(1)(iii): institution recognised for research tax treatment subject to accounting, reporting and renewal conditions.
The Spastics Society of Eastern India is approved as an approved institution for tax recognition of scientific research expenditure, subject to maintaining separate accounts for research receipts, furnishing annual returns of research activities to the prescribed authority in the prescribed form and by the prescribed date, submitting audited annual accounts and a balance sheet to the prescribed authority with copies to the Commissioner of Income-tax, and applying for approval extension in advance to the tax board to avoid rejection.

Research institution approval requires separate research accounts, annual scientific returns, audited accounts submission and timely renewal application.
Approval is granted to Maharashtra Rajya Draksha Bagaitdar Sangh as an Institution for research-related provisions of the Income-tax law, conditional on maintaining a separate account for research funds, furnishing annual returns of scientific research activities to the prescribed authority by 30th April, submitting audited annual accounts and a balance sheet with copies to the Commissioner by 30th June, and applying to the Central Board of Direct Taxes for extension of approval at least three months before expiry.

Approval restriction under section 35(1)(ii) limits a trust's approved status to a defined period; renewal may be required.
Approval under section 35(1)(ii) of the Income-tax Act, 1961 granted to Dr. Vikram A. Sarabhai Ama Memorial Trust, Ahmedabad is restricted to the period terminating on 10-4-1988, as specified by an administrative notification which modifies the earlier approval issued by Ministry of Finance Notification No. 433 dated 14-8-1973.

Tax exemption notification under section 10(23C)(iv) designates Cawasjee Jehangir Charitable Trust for specified assessment years.
The Central Government notifies The Cawasjee Jehangir Charitable Trust, Bombay, as recognised under the income-tax exemption provision for charitable institutions, designating the Trust for the period covering the assessment years 1984-85 to 1986-87. The designation is effected by Notification No. S.O.2235 dated 17-3-1986, issued under the relevant clause of the income-tax statute.

Approval under section 35(1)(iii): institution must keep separate research accounts and file annual audited returns timely.
Approval of the National Labour Law Association as an Institution under clause (iii) of sub-section (1) of section 35 of the Income-tax Act is subject to maintaining separate accounts for scientific research, filing annual research returns by 30 April, submitting audited accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June, and applying for extension to the tax authority three months before approval expiry.

Income tax notification amendment corrects the beneficiary name under clause 23C exemption, updating the notified organisation's designation.
Amendment issued under the powers conferred by sub clause (iv) of clause (23C) of section 10 of the Income tax Act revises notification No. 6182 dated 2 4 1985 by substituting the previously recorded designation with the corrected organisational name, thereby formally amending the earlier notification.

Approval under section 35(1)(ii) superseded; perpetual status replaced by limited institutional approval until notified expiry.
Perpetual approval previously granted to the Institute of the History of Medicine and Medical Research, New Delhi, under the Income tax Act is superseded by a limited approval in the category of Institution, withdrawing the indefinite grant and substituting a fixed term validity as set out in the notification.

Time-bound approval under section 35(1)(iii): institution must maintain separate research accounts and file annual returns and audited accounts.
Approval previously granted under the earlier income-tax law is converted into a time-bound approval under section 35(1)(iii) of the Income-tax Act, 1961 for the National Council of Applied Economic Research as an Institution, valid to 31-3-1987, and is subject to conditions: maintaining separate research accounts, filing annual research returns by 30 April, submitting audited accounts and balance-sheet to the prescribed authority by 30 June with copies to the Commissioner, and applying to the Central Board of Direct Taxes three months before expiry for extension.

Research institution approval under section 35(1)(ii) requires separate research accounts and specified annual reporting deadlines.
The Department of Science & Technology approved the Central Power Research Institute, Bangalore as an "Institution" for purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, effective 26-12-1985 to 31-3-1988, subject to conditions: maintain separate research accounts; file annual scientific research returns by 30 April; submit audited accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June; and apply to the tax board for renewal at least three months before expiry.

Approval under section 35D(2)(a): authorized firm cleared to prepare feasibility, project and market survey reports.
The Central Board of Direct Taxes approved M/s. Core Consultants Pvt. Ltd. under section 35D(2)(a) to prepare feasibility and project reports, conduct market and other surveys, and provide engineering services. This approval, notified by S.O.1952 dated 11-3-1986, is effective for a period of three years commencing 11-2-1986 and is recorded under file reference No. 6615/F. No. 203/60/86-ITA. II.