Approval under Section 35(1)(ii) secures tax-deduction eligibility for donations to approved scientific research association, subject to audit and reporting.
Approval under Section 35(1)(ii) was granted to M/s Centre for Liquid Crystal Research as a scientific research association for the specified period, conditioned on maintaining separate accounts for research activities and submitting audited Income & Expenditure accounts and auditor certificates to substantiate amounts received for scientific research and that expenditures were for scientific research.

Research donation approval enables donors' tax deduction subject to separate accounts, audit certification and filing deadlines.
Hari Shankar Singhania Elastomer and Tyre Research Institute, Rajasthan is approved as a University/college/other institution for clause (ii) of sub section (1) of section 35 for 1 4 2001 to 31 3 2004, subject to maintaining separate accounts for research activities; submitting audited Income & Expenditure accounts for each approved financial year to the Commissioner/Director (Exemptions) by the due date for filing returns or within 90 days of the notification, whichever is later; and enclosing an auditor's certificate specifying amounts received for scientific research eligible for donor deductions and certifying that the expenditure was for scientific research.

Corrigendum to tax notification revises the specified list of Income-tax Commissioners to three named offices.
The corrigendum to Notification No. 210/2005 replaces the entries in column 4 of the Schedule so that the list of designated offices reads: Commissioner of Income-tax, Lucknow-I; Commissioner of Income-tax, Lucknow-II; Commissioner of Income-tax, Faizabad, thereby removing the Commissioner of Income-tax, Bareilly from that Schedule.

Income-tax appeals: rules allow discretionary costs recoverable as tax and set timing and formality for order pronouncement.
Amendments create a discretionary award of costs recoverable or payable as if they were tax or refund, with the Tribunal able to direct alternate deposit methods. They also require orders to be written, signed and dated by Bench Members, prescribe modes and timing of pronouncement-ordinarily within 60 days or with a further 30-day extension in exceptional cases-and allow nomination of alternate Members to pronounce orders when original Members are unavailable.

Research donation deduction eligibility requires approved institutions to keep separate research accounts and submit audited auditor certificates.
M/s National Council of Science Museum, Kolkata is approved for donation-based research deduction purposes for 1-4-2001 to 31-3-2004 as an institution partly engaged in research, subject to maintaining separate research accounts, submitting audited Income & Expenditure accounts for each approved year to the Commissioner/Director (Exemptions) by the return due date or within ninety days of the notification (whichever is later), and furnishing an auditor's certificate specifying amounts received for qualifying research donations and certifying that expenditures were for scientific research.

Research donation deduction under Section 35(1)(ii) approved subject to separate accounts, audited filing and auditor certification.
Approval is granted to the organization for purposes of Section 35(1)(ii) as an institution partly engaged in research, conditional on maintaining separate accounts for research activities and submitting, for each approved financial year, the audited Income & Expenditure account for those research activities to the competent income-tax authority by the due date for filing the return or within ninety days of notification, whichever is later, together with an auditor's certificate specifying amounts received for qualifying research donations and certifying that the expenditure was for scientific research.

Tax deduction for scientific research: approved institutions must maintain separate research accounts and submit audited certificates timely.
Approval under Section 35(1)(ii) has been granted to M/s International Institute of Bio Technology and Toxicology as a University/College or other institution partly engaged in research for specified years. The approved organization must maintain separate accounts for research activities, submit audited Income and Expenditure accounts by the due date or within 90 days of notification, and include an auditor's certificate specifying amounts received eligible for donor deduction and certifying that expenditure was for scientific research.

Approval under section 35(1)(ii) imposes research accounting and audited certification requirements for donor deductions compliance required.
Approval is granted to M/s Institute of Kidney Diseases & Research Centre as an institution partly engaged in research, subject to maintaining separate accounts for research, submitting audited Income and Expenditure accounts for each approved year to the tax exemption authority by the due filing date or within ninety days of the notification, and furnishing an auditor's certificate specifying amounts received for research eligible for donor deductions and certifying that the expenditure was for scientific research.

Research donation deduction approved for an institution subject to separate accounts, audited filing and auditor certification.
Approval is granted to M/s Cancer Institute (WIA), Adyar, Chennai for research donation deduction as an 'Institution', subject to maintaining separate accounts for research activities; submitting audited Income and Expenditure accounts for each approved year to the Commissioner/Director (Exemptions) by the later of the return filing due date or within ninety days of the notification; and providing an auditor's certificate specifying eligible donation amounts and certifying that the expenditures were for scientific research.

Approval under Section 35(1)(ii) enables research-donation tax deductions subject to accounting and audit conditions.
Approval under Section 35(1)(ii) is granted to M/s Marathwada Medical and Research Institute, Aurangabad as a University/College or institution partly engaged in research, subject to maintaining separate research accounts, submitting audited Income and Expenditure accounts for research to the Commissioner/Director of Income Tax (Exemptions) by the return filing due date or within 90 days of the notification (whichever is later), and furnishing an auditor's certificate specifying amounts received for eligible research donations and certifying that expenditure was for scientific research.

Section 35 approval: organization must maintain separate research accounts and file audited accounts with auditor certificate.
Approval of M/s Amala Cancer Research Centre Society as a scientific research association is conditioned on maintaining separate accounts for research and, for each approved year, submitting audited Income and Expenditure accounts to the Commissioner/Director (Exemptions) by the return filing due date or within ninety days of the notification, whichever is later, together with an auditor's certificate specifying amounts received for research that permit donor deductions and certifying that the expenditure was for scientific research.

Research association approval under Section 35(1)(ii) requires separate research accounts and audited auditor certification for donor deductions.
Approval is granted to M/s Electrical Research & Development Association, Mumbai as a scientific research association for the specified period, subject to maintaining separate accounts for research; submitting audited Income & Expenditure accounts for approved research to the jurisdictional Commissioner/Director (Exemptions) by the later of the return due date or ninety days from notification; and enclosing an auditor's certificate specifying amounts received that qualify donors for deduction and certifying that reported expenditures were for scientific research.

Section 35(1)(ii) approval for scientific research association requires separate research accounts and auditor certification of eligible receipts and expenditures.
The Baba Jaswant Singh Trust, Ludhiana is approved as a scientific research association under Section 35(1)(ii) read with Rule 6, subject to maintaining separate research accounts, filing audited Income & Expenditure accounts for each approved year with the Commissioner/Director (Exemptions) by the return due date or within ninety days of notification, and providing an auditor's certificate specifying eligible research receipts and certifying that expenditure was for scientific research.

Post Office Monthly Income Account: premature withdrawal permitted after one year; 2% deduction within three years, 1% thereafter.
The amendment excludes bonus on deposits in accounts opened on or after 13 February 2006 and replaces rule 10 to allow premature closure after one year: closures on or before three years incur a two per cent deduction of the deposit; closures after three years incur a one per cent deduction, with the remainder paid to the depositor.

Approval under Section 35(1)(ii) permits donor deduction subject to audited research accounts and auditor certification.
Approval is granted to M/s Vittal Mallya Scientific Research Foundation under Section 35(1)(ii) as an institution partly engaged in research, subject to conditions: maintain separate accounts for research; submit audited Income & Expenditure accounts for research to the Commissioner/Director (Exemptions) by the return due date; and provide an auditor's certificate specifying amounts received eligible for donor deduction and certifying that expenditure was for statistical research.

Section 35(1)(ii) approval requires separate research accounts and audited auditor certification for donor deduction eligibility.
Approval is granted to the Tata Institute of Fundamental Research as a scientific research association under Section 35(1)(ii), subject to maintaining separate accounts for research and submitting audited Income & Expenditure accounts for each approved financial year by the later of the return filing due date or ninety days from notification, together with an auditor's certificate specifying amounts received for eligible research donations and certifying that the expenditure was for social science or statistical research.

Exemption under section 35AC: specified hospital construction project extended for an additional two-year eligible period.
The Central Government specified the Construction of a 76-bed multi-speciality hospital by Lakulish International Fellowship's Enlightenment (LIFE) Mission as an eligible project under section 35AC for tax exemption, extending the original two-year specification by a further two years from the financial year 2005-2006 following a recommendation by the National Committee for Promotion of Social and Economic Welfare, without any change in the approved estimated cost.

Exemption under section 35AC extended for specified rural development project, preserving original approved cost and eligibility period.
Central Government specifies continuation of tax exemption for Seva Mandir's Comprehensive Rural Development project as an eligible scheme for an additional three-year period commencing with the financial year 2005-2006, following a rule-based recommendation that the project is being executed properly, and without any change in the previously approved estimated cost including the corpus fund.

Exemption under section 35AC extended for Bharat Sevashram Sangh welfare projects, authorising a further three year specification.
Acting under the powers conferred by sub section (1) read with the Explanation to section 35AC, the Central Government specifies the scheme Running of Welfare Projects at Jamshedpur, Pukuria, Ranibandh, Dolera, Gangasagar, Ghaskol, Lumding and Dediapara carried out by Bharat Sevashram Sangh as an eligible project for a further three years commencing from the financial year 2005-2006, without any change in the approved estimated cost.

Exemption under section 35AC: eligible leprosy rehabilitation scheme's period extended and corpus limit increased and approved for additional period.
The Central Government specifies the Shram Mandir Trust project for rehabilitation of leprosy-cured patients at Sindhrot as an eligible scheme under section 35AC for a further three years from financial year 2005-2006, based on the National Committee's recommendation that the project is being properly executed. The notification amends the earlier specification to increase the maximum corpus fund allowed as cost for deduction under section 35AC and permits amounts already collected under the previous corpus to be applied against the enhanced corpus.