Approval under section 35(1)(ii) granted with conditions on separate research accounts, annual returns and audited submissions.
Approval is granted to Vision Research Foundation, Madras for purposes of the deduction for scientific research subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities to the prescribed authority by 31st May; submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority by 30th June with copies to central tax administration and the concerned Commissioner; and apply for extension before approval expiry.

Approved institution status for research grants requires separate accounts, annual audited returns, and timely extension applications.
Approval grants the Birla Economic Research Foundation institution status for research-related tax purposes, conditional on maintaining a separate account for research funds, filing annual returns of research activities to the prescribed authority, submitting audited annual accounts and balance-sheets with copies to the Central Board of Direct Taxes, DGIT (Exemption) and the relevant Commissioner, and applying for approval extension before expiry to avoid rejection.

Scientific research institution approval requires separate research accounts, annual returns, audited accounts and timely renewal application.
Approval is granted to Bhartiya Vidya Bhavan, Bombay 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. Conditions require maintenance of a separate account for scientific research, furnishing annual research returns by 31 May, submitting audited annual accounts and balance sheet by 30 June to the prescribed authority with copies to tax authorities, and applying for extension before approval expiry.

Tax approval for scientific research institutions: approval granted with compliance, reporting, and renewal conditions required
Approval under Section 35(1)(ii) is granted to Hexamar Agricultural Research and Development Foundation, Bombay, as an "Association" for the specified financial period, conditional on maintaining separate research accounts, furnishing annual scientific research returns by 31st May, submitting audited accounts and balance-sheet with prescribed authorities by 30th June, and applying for approval extension before expiry to avoid rejection.

Research institution approval under section 35(1)(ii) imposes separate accounting, annual returns, audited filings and renewal timing.
Approval is granted to the Tuberculosis Research Centre, Shri K. J. Mehta T. B. Hospital, Amargadh, as an approved research association under section 35(1)(ii) of the Income-tax Act, effective from 1 April 1988 to 31 March 1989, subject to maintaining separate research accounts, filing annual research returns by 31 May, submitting audited accounts and balance-sheet to prescribed and tax authorities by 30 June, and applying for extension at least three months before approval expiry.

Section 10(23C)(iv) notification recognizes a trust's tax-exempt status for the relevant assessment year.
Notification under section 10(23C)(iv) records the Central Government's recognition of The J. R. D. Tata Trust, Bombay as falling within the income-tax exemption provision specified by that sub-clause for the relevant assessment year; the notification identifies the trust by name and states the assessment year to which it applies.

Tax exemption designation under clause 23C(iv) confirms an educational institution's eligibility for income-tax relief for specified years.
Central Government notification designates a music educational institution as eligible for exemption under clause (23C)(iv) of section 10 of the Income-tax Act, applying that status to specified assessment years and reflecting the administrative exercise of power to confer tax-exempt treatment on the institution.

Tax exemption recognition: notification designates a charitable institution for specified assessment years under the Income-tax provision.
The Central Government, invoking sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies Bharat Bhavan Nyas, Bhopal as recognised for tax-exempt status under that provision for the assessment years 1986-87 to 1988-89, thereby fixing the temporal scope of the exemption.

Notification under Section 10(23C)(iv): Mobile Creches recognised as qualifying institution for income tax exemption purposes.
Notifies "Mobile Creches for Working Mothers' Children, New Delhi" as an institution qualifying under Section 10(23C)(iv) of the Income tax Act, 1961 by Notification No. S.O.2006, issued by the Central Government for the relevant assessment year.

Tax exemption for specified PFC bonds under section 10(15)(iv)(h) requires holder registration to secure benefit.
Central Government specifies 10 year secured redeemable non convertible PFC Bonds II Series issued by the Power Finance Corporation as eligible for tax exemption under section 10(15)(iv)(h), and conditions the admissibility of that exemption upon the bondholder registering his name and holding with the issuing corporation.

Tax-exempt secured REC bonds specified under section 10(15)(iv)(h); tax benefit contingent on holder registration.
Central Government specifies 10 year--9% (tax free) Secured Redeemable Non-Convertible REC Bonds issued by the Rural Electrification Corporation Limited as qualifying for exemption under item (h) of sub-clause (iv) of clause (15) of section 10 of the Income tax Act, 1961; the exemption is admissible only if the holder registers his name and holding with the issuing corporation.

Charitable donation recognition: temple designated eligible for donation-related tax benefit subject to accounting and use restrictions.
Notification designates Arulthiru Devi Karumari Amman Thirukkoil, Thiruverkadu, Madras, as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the Income tax Act, subject to conditions that the temple will maintain separate books of account for the purpose and that donations received will be utilised exclusively for the renovation of the temple.

Recognition as public place of worship under section 80G grants tax-deduction status subject to separate accounts and exclusive renovation use.
Central Government notification designates Thalayakkulam Sree Durga Kshetra Temple, Kuzhur, Kerala as a place of public worship of renown for the purposes of section 80G, made under clause (b) of sub section (2), on the condition that the temple maintains separate books of account and that donations received are utilised exclusively for renovation of the temple.