Research Expenditure Approval under Section 35(1)(ii) granted with mandatory accounts, annual DSIR return and audited filings.
The K.E.M. Hospital Research Centre was approved as an Institution for purposes of research expenditure under rule 6 and the income-tax provision, subject to maintaining a separate account for scientific research receipts; furnishing an annual scientific research return to the Secretary, Department of Scientific and Industrial Research by 31 May; and submitting audited annual accounts to specified tax and departmental authorities by 30 June. Approval was effective from 1 April 1991 to 31 March 1993 and includes prescribed procedures for timely application for extension.

Approval under section 35(1)(ii) requires separate research accounts, annual activity returns, and audited annual account submissions.
Approval under section 35(1)(ii) is granted to the Medical Research Centre of Bombay Hospital Trust as an Institution for the specified period, subject to maintaining a separate account for research funds, filing an annual return of scientific research activities to the 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 of the Department of Scientific and Industrial Research, and the jurisdictional tax authority by 30 June each year.

Approval under section 35(1)(ii) for research institution requires separate accounts, annual return and audited accounts.
Approval is granted to Maharashtra Rajya Draksha Bagaitdor Sangh as an institution under clause (ii) of sub section (1) of section 35 for 1 4 1991 to 31 3 1992, on condition that it maintain separate scientific research accounts, furnish an annual research return to the Secretary, Department of Scientific and Industrial Research by 31 May, and submit audited annual accounts to the Director General (Exemptions), the Secretary, DSIR, and the local Commissioner/Director by 30 June; procedures and timelines for applying for extension are prescribed.

Tax exemption for notified charitable institution conditioned on exclusive use of income and specified investment restrictions.
Notification designates Maharashtra Gandhi Smarak Nidhi, Pune, as a notified charitable institution under section 10(23C)(iv) for specified assessment years, conditioned on applying or accumulating income wholly and exclusively to its objects, limiting investments to the forms or modes in subsection (5) of section 11 (with an exception for certain tangible voluntary contributions), and excluding business income unless incidental and recorded in separate books.

Specified securities: transfer of designated taxable bonds requires transferee notice to claim proviso withholding tax benefit.
Central Government designates the 7 year non cumulative secured redeemable 4th Series D(II) taxable bonds issued by Nuclear Power Corporation of India Limited as specified securities under the proviso to the withholding provision of the Income tax Act, and conditions transferee entitlement on the transferee informing the Corporation by registered post within sixty days of transfer.

Specification of bonds under section 80L creates tax benefit subject to transferee's obligation to notify issuer within specified period.
Central Government specifies the 7-year 13 per cent Non-Cumulative Secured Redeemable Bonds 4th Series D(II) issued by the Nuclear Power Corporation of India Limited, Bombay, as eligible under clause (ii) of sub-section (1) of section 80L of the Income tax Act, 1961; benefit on transfer by endorsement or delivery is admissible only if the transferee informs the Corporation by registered post within sixty days of transfer.

Tax approval for research institution under section 35(1)(ii) requires separate accounts and annual audited returns.
Approval is granted to the National Institute of Advanced Studies, Bangalore, as an Institution under section 35(1)(ii), subject to maintaining a separate account for scientific research, furnishing an annual return of research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to specified tax and scientific authorities by 30 June. The approval is effective from 30 September 1991 to 31 March 1993 and includes directions for applying for extension through prescribed channels.

Approval under section 35(1)(iii) establishes research exemption with mandatory annual reporting, audited accounts and renewal procedure.
Approval is granted to Sri Aurobindo Society, Unit: Sri Aurobindo Institute of Research in Social Sciences, Pondicherry as an institution for purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, subject to maintaining a separate account for research receipts, filing an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, DSIR and the relevant Commissioner/Director by 30 June.

Tax exemption under section 10(23C)(iv) granted to Krishnamurti Foundation India, subject to application and investment conditions.
Notification under section 10(23C)(iv) recognises Krishnamurti Foundation India, Madras, for the relevant assessment years subject to conditions: income must be applied or accumulated solely for the institution's objects; funds must be invested only in permitted forms (with voluntary contributions held in physical forms excepted); and the notification excludes business income unless the business is incidental and accounted for in separate books.

Income-tax exemption under section 10(23C)(iv) granted subject to exclusive application of income and permitted investment modes.
Notification under sub-clause (iv) of clause (23C) of section 10 notifies Bhagini Samaj, Bombay for the stated assessment years subject to conditions: income must be applied or accumulated wholly and exclusively for the organisation's objects; funds may be invested only in forms permitted by subsection (5) of section 11 (excluding voluntary contributions held as jewellery, furniture, etc.); and the notification does not apply to business income unless the business is incidental to the objectives and separate books are maintained for it.

Charitable exemption notification: society permitted tax-exempt status subject to exclusive application of income and investment restrictions.
Notification confers charitable tax-exempt status on All India Pingalwara Society for specified assessment years, provided the society applies or accumulates income exclusively for its objectives, limits investments and deposits to permitted modes, and treats business income as non-applicable unless the business is incidental to its objectives with separate books maintained.

Tax exemption under section 10(23) conditions association income use, investment limits, distribution ban, and business accounting.
Notification under section 10(23) qualifies the Squash Rackets Association of Maharashtra for exemption subject to conditions: income must be applied or accumulated exclusively for its objects under the applicable accumulation rules; funds and voluntary contributions must be held or invested only in permitted forms or modes; income must not be distributed to members except as grants to affiliated associations or institutions; and business income is excluded unless incidental to objectives with separate books maintained.

Approval under section 35: College status granted subject to research accounting and annual reporting requirements.
Approval is granted to Sawai Mansingh Medical College, Jaipur, as a college under clause (ii) of sub section (1) of section 35, subject to conditions: maintain a separate scientific research account; file an annual scientific research return to the Secretary, Department of Scientific and Industrial Research by 31 May; and submit audited annual accounts showing income, expenditure, assets and liabilities to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the local Commissioner/Director of Income tax (Exemptions) by 30 June. Approval is effective 1 April 1991 to 31 March 1992, with instructions for applying for extension.

Approval under section 35(1)(iii) requires separate research accounts, annual return and annual audited accounts submission.
Approval is granted to the Indian Council for Research on International Economic Relations as an Institution for income tax research provisions for 1-4-1991 to 31-3-1992, conditional on maintaining a separate account for scientific research receipts; furnishing 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 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) by 30 June each year.

Approval under section 35(1)(ii): research institution must maintain separate accounts and submit annual returns and audited accounts.
Approval under section 35(1)(ii) was granted to Sri Jayadeva Institute of Cardiology as an Institution subject to conditions: maintain a separate account for research receipts, furnish an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by the prescribed annual deadline, 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 the stated annual date.

Research Association Approval: entity approved under income-tax law subject to separate research accounts, annual return and audited accounts.
Approval is granted to Batra Medical Research Centre as a research association eligible under clause (ii) of sub-section (1) of section 35, subject to maintaining separate research accounts, filing an annual scientific research return by 31 May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General (Exemptions), the central research department secretary and the jurisdictional tax commissioner by 30 June; the approval is time limited and renewal procedures are prescribed.

Approval under section 35(1)(ii) grants university research recognition with reporting, accounting conditions and annual filings required.
Approval under section 35(1)(ii) is granted to The Nizam's Institute of Medical Sciences, Panjagutta, Hyderabad as a university for research purposes for 1-4-1990 to 31-3-1993, subject to maintaining separate research accounts, filing an annual return of scientific research activities by 31st May, and submitting audited annual accounts to the income-tax exemptions authority, the scientific authority, and the local tax commissioner/director by 30th June each year.

Approval under section 35(1)(ii) requires separate research accounts, annual DSIR return and audited accounts submission.
Approval under section 35(1)(ii) is granted to The Institute of Indian Foundrymen, Calcutta, as an association for scientific research subject to maintaining separate research accounts, filing an annual return of scientific research activities 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 prescribed tax and research authorities by 30 June each year.

Approval under section 35(1)(ii) mandates separate research accounts and annual audited returns for research organisations.
K. J. Research Foundation, Madras, is approved under section 35(1)(ii) subject to maintaining a separate account for scientific research receipts; filing an annual return of scientific research activities 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 stated period and the notification prescribes procedures and timelines for applying for extension through the jurisdictional tax office and the Secretary, Department of Scientific and Industrial Research.

Withholding provision for specified bonds requires transferee to notify the issuer by registered post within the prescribed period.
The Central Government designates 7 year secured redeemable non convertible bonds (Series I) issued by the Housing and Urban Development Corporation Limited as specified securities under the proviso to section 193, making them subject to the withholding framework; the benefit is admissible on transfer by endorsement or delivery only if the transferee notifies the issuer by registered post within sixty days of transfer.