Approval under section 35(1)(ii) establishes research accounting and annual reporting obligations for approved scientific associations now.
Approval under section 35(1)(ii) is granted to the Institute of Kidney Diseases and Research Centre as an Association for research-related tax purposes subject to conditions: maintain separate research accounts; furnish an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May; and submit audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income-tax (Exemptions) by 30th June. The notification sets the effective period and prescribes an application procedure for extension.

Research exemption approval granted; organisation must keep separate research accounts and file annual returns and audited accounts.
Approval was granted to Sri Hurkisondas Nurrotumdas Medical Research Society for research-related tax purposes as an "Association", subject to maintaining a separate account for research receipts, filing an annual return of scientific research activities to the 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 of the Department and the local tax authority by 30th June annually.

Tax exemption notification grants charitable-status subject to exclusive income application and specified investment and accounting restrictions.
The notification designates Child Relief and You as eligible under clause (23C)(iv) of section 10 for specified assessment years, conditional on applying or accumulating income wholly and exclusively to its objects, restricting investments to modes in sub section (5) of section 11 (with limited exceptions for certain voluntary contributions), and excluding business profits unless the business is incidental and accounted for in separate books.

Research approval under section 35(1)(ii) requires separate accounting, annual returns and audited annual accounts for associations.
Approval is granted to the National Agricultural and Scientific Research Foundation, Calcutta as an association for tax recognition under the research expenditure provision, conditional on maintaining a separate research account, filing an annual research return to the Secretary, DSIR by 31 May, and submitting audited annual accounts to the Director-General (Exemptions), the Secretary, DSIR and the jurisdictional tax officer by 30 June. The approval runs from 1 April 1992 to 31 March 1994 and prescribes procedures and timelines for seeking extension.

Income tax exemption under section 10(23C)(iv) requires income applied wholly to institutional objects and investment limits.
Notification under section 10(23C)(iv) notifies Jnana Prabodhini Samshodhan Sanstha, Pune for certain assessment years subject to conditions requiring application or accumulation of income wholly and exclusively to its objects, restricting investments to modes specified in section 11(5) except for voluntary contributions held as articles, and excluding business income unless incidental to objectives with separate books of account.

Tax exemption under section 10(23C)(iv) granted, subject to exclusive application of income, permitted investments, and incidental business limits.
Notification under section 10(23C)(iv) notifies Shri Nasik Panchavati Panjarapol, Nasik-3, for specified assessment years subject to conditions: the assessee must apply or accumulate income wholly and exclusively to its objects; investments or deposits are limited to forms permitted for charitable receipts except voluntary contributions held as jewellery or furniture; and the notification does not apply to business income unless the business is incidental and separate books are maintained.

Tax notification under section 10(23C)(iv) limits application of income, restricts investments, and confines incidental business income.
Notification under section 10(23C)(iv) notifies Jnana Prabodhini, Pune for assessment years 1991-92 to 1993-94 subject to conditions: apply or accumulate income wholly and exclusively to its objects; do not invest or deposit funds except in permitted forms (voluntary contributions in kind excepted); and exclude business profits unless incidental and maintained in separate books.

Tax exemption notification under clause (23) of section 10 conditions concessional status on compliance with income application and investment rules.
Notification under clause (23) of section 10 grants conditional tax-exempt status to the Haryana Cricket Association, Bhiwani for specified assessment years, provided the association applies or accumulates income per sub-sections (2) and (3) of section 11 as modified, restricts investment of certain non-voluntary funds to modes in sub-section (5) of section 11, refrains from distributing income to members except as grants to affiliated bodies, and treats business income as exempt only if incidental and recorded in separate books.

Tax exemption notification requires nonprofit to apply income solely to objects, restrict investments, prohibit member distributions, and limit business income.
The Central Government notifies the Gujarat Cricket Association for exemption under clause (23) of section 10 subject to conditions: income must be applied or accumulated exclusively for its objects in accordance with section 11 as modified; non-voluntary funds may not be invested in jewellery, furniture or other Board-notified articles and must be held only in modes specified in section 11(5); income must not be distributed to members except as grants to affiliated bodies; and business profits are excluded unless incidental and separately accounted for.

Tax exemption under section 10(23) granted with conditions restricting investment and distribution of income for the association.
Notification under clause (23) of section 10 notifies the Orissa Cricket Association, Cuttack for assessment years 1991-92 to 1993-94 subject to conditions: apply or accumulate income in accordance with sub-sections (2) and (3) of section 11 as modified; prohibit investment of funds (other than voluntary contributions) in specified tangible articles except in modes permitted by sub-section (5) of section 11; forbid distribution of income to members except grants to affiliated bodies; and exclude business income unless incidental and kept in separate books.

Scientific research approval requires separate research accounts and annual audited returns to tax and science departments.
The Society for Development Alternatives is approved as an Institution eligible under the scientific research tax provision, on conditions that it maintain a separate research account, file an annual return of research activities to the 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 of the Department of Scientific and Industrial Research and the relevant Commissioner/Director of Income-tax (Exemptions) by 30th June each year.

Notification of charitable tax exemption with conditions on exclusive income application and restricted investment modes.
Notification under section 10(23C)(v) designates Sri Taralabalu Jagadguru Brihanmath Sirigeare, Karnataka, as a notified institution for assessment years 1990-91 to 1992-93 subject to conditions: income must be applied or accumulated wholly and exclusively for the institution's objects; funds may be invested only in forms specified in section 11(5) (excluding certain in-kind voluntary contributions); and business profits are excluded unless the business is incidental and maintained in separate books.

Tax deduction for donations: temple designated a place of public worship qualifying under section 80G for deduction purposes.
The Central Government notifies Sri Magara Nedunkuzhaikathar Temple as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of section 80G of the Income tax Act, under clause (b) of sub section (2), thereby bringing the temple within the statutory framework governing tax treatment of donations to such places.

Approval under section 35(1)(ii) granted with compliance conditions on accounts, annual return and audited submissions.
Sri Aurobindo Ashram Trust is approved as an Institution under clause (ii) of sub section (1) of section 35, subject to maintaining a separate account for scientific research, filing an annual return of scientific research activities 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, DSIR, and the relevant Commissioner/Director by 30 June each year; approval effective 1 April 1991 to 31 March 1992.

Approval under section 35(1)(ii): research centre subject to accounting, annual reporting and audited accounts submission.
Approval under section 35(1)(ii) is granted to the Centre for Scientific Research subject to conditions: maintain separate accounts for research receipts; furnish an annual return 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 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.

Approval under section 35(1)(iii) requires separate research accounts and annual audited returns filed with tax and scientific authorities.
Approval is granted to Sri Aurobindo International Institute of Educational Research as an Institution for purposes of section 35(1)(iii) of the Income-tax Act, subject to conditions: maintain separate accounts for scientific research; furnish an annual scientific-research return to the Secretary, DSIR by 31 May; and submit audited annual accounts showing income, expenditure, assets and liabilities to specified income-tax and DSIR authorities by 30 June. The notification sets the effective period and prescribes the procedure and copy requirements for applying for extension of approval.

Research institution approval under income tax law requires separate research accounts, annual returns and audited submissions.
Approval as an Institution under the Income-tax Act is subject to maintaining a separate account for scientific research funds, filing an annual return of research activities with the central scientific department by 31st May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the scientific department and the local tax authority by 30th June; approval is time limited and requires timely application for extension with specified copy requirements.

Approval under section 35(1)(ii) grants research institution recognition subject to separate accounts, annual returns and audited accounts.
Approval under section 35(1)(ii) recognises the organisation as an Institution for research-related tax purposes, subject to maintaining separate research accounts, filing an annual research return to the Secretary, Department of Scientific and Industrial Research by 31 May each year, and submitting audited annual accounts to designated tax and research authorities by 30 June annually; the approval is effective for a specified period and requires timely application for extension through the jurisdictional Commissioner/Director.

Approval under section 35(1)(ii) requires institutions to maintain separate research accounts and submit annual audited returns.
Approval under section 35(1)(ii) recognises the Central Machine Tool Institute as an institution for research-related tax purposes, subject to maintaining separate accounts for scientific research, filing an annual research return to the Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary of the Department of Scientific and Industrial Research, and the jurisdictional Commissioner/Director of Income-tax (Exemptions) by 30 June. The approval is effective from 1 April 1991 to 31 March 1993 and requires timely application for extension prior to expiry.

Tax approval for scientific research granted to Sri Aurobindo Institute subject to separate accounts, annual returns and audited filings.
Approval granted to Sri Aurobindo Institute of Applied Scientific Research Trust as an Association for purposes of the Income-tax Act research provision, effective for the stated year, subject to conditions: maintain a separate account for scientific research receipts; furnish an annual return of scientific research activities to the Department of Scientific and Industrial Research by the prescribed deadline; and submit audited annual accounts showing income, expenditure, assets and liabilities to specified tax and departmental authorities by the prescribed yearly date. Procedures and timelines for applying for extension of approval are specified.