Approval under Section 35(1)(ii) confirms research-donation deduction eligibility, subject to separate accounts and auditor certification for institutions.
Approval is granted to M/s Kelkar Education Trust as an other institution partly engaged in research under Section 35(1)(ii), subject to compliance requiring maintenance of separate research accounts, submission of audited Income & Expenditure accounts for each approved year to the Commissioner/Director of Income-tax (Exemptions) by the later of the return filing due date or the notification period, and an auditor's certificate specifying amounts received for scientific research eligible for donor deduction and certifying that the expenditure was for scientific research.

Approval under Section 35(1)(ii) for research donations requires separate accounts and audited certificates and timely filings.
The Foundation for Revitalisation of Local Health Traditions, Bangalore is approved under Section 35(1)(ii) as an 'other Institution' partly engaged in research from 1-4-2006 to 31-3-2009. Conditions require separate accounts for research, submission of audited Income & Expenditure accounts for each approved year to the tax exemption authority by the return due date or within 90 days of the notification (whichever is later), and an auditor's certificate specifying amounts received for research eligible for donor deduction and certifying that expenditure was for scientific research.

Tax exemption of specified income: interest on bank deposits of a notified treaty body exempted from income tax going forward.
Notification designates the Secretariat of Indian Ocean Memorandum of Understanding on Port State Control, Goa, as a notified treaty body and identifies interest on deposits with a banking company as the specified income qualifying for exemption; this exemption is made applicable from the assessment year beginning after 1 April 2006 with retrospective effect to cover the preceding financial year, and the Government certifies no assessee will be prejudicially affected by retrospective application.

Industrial Park approval requires specified infrastructure, minimum units, and compliance under law for tax benefits.
Notification under section 80-IA(4)(iii) designates M/s. Somu Properties Private Limited's Salarpuria Ascent development as an Industrial Park for specified tax benefits, subject to terms including: listed industrial activities; 100% industrial allocable area; minimum three units; stated investment and commencement date; prescribed minimum infrastructure expenditure thresholds; restriction on any single unit occupying more than fifty per cent of allocable area; separate statutory approvals for investments; tax benefits claimable only after the minimum units are present; operational continuity by the promoter; transfer intimation requirements; and grounds for invalidation or withdrawal for misinformation, undisclosed material facts, amendments without approval, or delayed commencement beyond one year.

Industrial park notification under section 80-IA sets eligibility, infrastructure and occupancy conditions for tax incentives.
The Central Government notifies the Rajasthan State Industrial Development & Investment Corporation Limited's Export Promotion Industrial Park as an industrial park eligible for the industrial-park tax incentive, subject to conditions: specified allocable area and activity mix, a minimum number of industrial units, defined infrastructure obligations and minimum infrastructure spending thresholds, limits on single-unit area occupation, requisite foreign investment approvals, mandated operation by the notifying undertaking during the benefit period, transfer-intimation procedures, and invalidation or withdrawal for misrepresentation, unauthorised amendments, delays, or non-compliance.

Industrial Park notification under Section 80IA conditions tax benefits only after required units, investments, approvals and continued operation.
The Central Government notifies the undertaking of M/s. Hamlet Constructions (India) Private Limited as an Industrial Park under clause (iii) of sub-section (4) of section 80-IA, subject to annexed conditions. The annexure prescribes location, area allocation, permitted activities, minimum number of units, and minimum infrastructure and built-up investment proportions. Tax benefits are conditioned on establishment of required units and continued operation; commencement delays require fresh approval; transfers must be notified with agreements; and approval is invalidated by misinformation, undisclosed material facts, unauthorised plan amendments, or noncompliance.

Industrial Park tax notification grants eligibility subject to infrastructure, unit and approval compliance conditions.
Notification under Section 80-IA(4)(iii) designates M/s. Hindumal Balmukund Investment Company Private Limited's undertaking at Lohia Jain IT Park, Pune, as an Industrial Park eligible for tax benefits subject to scheme conditions. Approval is conditional on specified infrastructure and investment thresholds, a minimum number of industrial units, limits on individual unit area occupation, and separate statutory approvals for foreign or non-resident investment. The developer must operate the park during the benefit period; delays, transfers, misrepresentation, undisclosed material facts or unapproved project amendments may invalidate approval.

Industrial Park designation under section 80IA requires specified infrastructure, unit allocation and compliance for tax benefit eligibility.
Notification under clause (iii) of sub-section (4) of Section 80-IA designates M/s. Shree Tronics Enterprises, Bangalore as an Industrial Park for tax purposes, subject to specified conditions including approved location and area, permitted industrial activities, percentages of allocable industrial and commercial area, minimum number of units, infrastructure investment thresholds, restriction on single-unit occupancy of allocable industrial area, requirement to obtain statutory and foreign investment approvals, commencement timelines, transfer notification procedure, and grounds for invalidation or withdrawal of approval.

Industrial park recognition under section 80-IA enables tax benefits subject to infrastructure, unit count and compliance conditions.
The Central Government notifies M/s. JVP Soft Private Limited's undertaking as an industrial park under section 80-IA(4)(iii), subject to annexure conditions: location and area, permitted NIC activities, 80% allocable industrial area, minimum ten units, specified project and infrastructure investments, and infrastructure thresholds (minimum 50% of project cost or 60% where built-up space is provided). Tax benefits are conditioned on presence of the minimum units and continued operation by the promoter; delays over one year require fresh approval. Approval is invalidated by material misinformation, duplicate approvals, unauthorized plan amendments, or non compliance, and transfers require joint intimation with the transfer agreement.

Industrial park approval under Section 80IA enables tax benefits subject to prescribed operational and compliance conditions.
The Central Government notifies M/s. Khivraj Tech Park Private Limited's development at Plot No.1, Guindy, Chennai, as an industrial park for purposes of Section 80IA(4)(iii), subject to specified terms: defined location and area, permitted industrial activities, allocable area percentages, minimum number of units, commencement date, and investment thresholds. Conditions include minimum infrastructure expenditure, common facilities on commercial terms, a fifty percent occupancy cap per unit, separate statutory and FDI approvals, tax benefits only after minimum units are located, mandatory continued operation by the undertaking, and requirements for transfer intimation; non-disclosure, unapproved amendments, delays, or non-compliance invalidate approval.

Industrial park approval under section 80IA: SDE Engineers' park subject to infrastructure, unit occupancy and compliance conditions.
Notification under Section 80IA(4)(iii) notifies SDE Prameela Techno Park developed by M/s. SDE Engineers Limited as an industrial park eligible for tax benefits subject to conditions: specified area and permitted activities, minimum industrial units, allocable area percentages, prescribed minimum infrastructure expenditure thresholds (50% generally, 60% if built-up industrial space provided), infrastructure inclusions, prohibition on a single unit occupying over fifty percent of industrial area, requirement of separate statutory approvals, and conditionality of benefits on compliance, timely commencement, and continued operation by the promoter.

Industrial park notification designates undertaking for tax benefits under section 80-IA subject to compliance and infrastructure conditions.
The Central Government notifies M/s. Safina Towers Private Limited as an industrial park under Section 80-IA(4)(iii), subject to conditions including specified location, area, permitted activities, minimum units, and investment and commencement parameters. Tax benefits are conditioned on meeting the minimum unit requirement and compliance with infrastructure expenditure thresholds, limits on single-unit area occupation, obtaining separate statutory approvals, continued operation while benefits are claimed, transfer notification obligations, and consequences for misinformation, plan amendments without approval, or non-compliance which may invalidate approval or prompt withdrawal.

Industrial park notification: tax benefits conditional on compliance and required unit occupancy for Golflinks park.
The Central Government notifies the undertaking of M/s. Golflinks Software Park Private Limited as an industrial park under clause (iii) of sub section (4) of section 80 IA, subject to specified terms: approved location and area, permitted activities, allocable area percentages, minimum number of industrial units, and investment commitments. Tax benefits are contingent on compliance with infrastructure investment thresholds, occupancy limits for single units, commencement within the stated period or fresh approval if delayed, continued operation by the developer, required statutory and foreign investment approvals, and adherence to project plan and disclosure requirements, with invalidation and withdrawal possible for noncompliance.

Approval under Section 35(1)(ii): research-donation eligibility requires separate accounts, audited filing, and auditor certification.
Approval under Section 35(1)(ii) designates Eye Research Centre, Chennai as eligible to receive deductible research donations as an other institution partly engaged in research, subject to maintaining separate research accounts, filing audited Income & Expenditure accounts for each approved year with the tax authority within the prescribed time, and furnishing an auditor's certificate specifying donor-eligible receipts and certifying that the expenditures were for scientific research.

Research approval under Section 35: donors eligible for deduction when approved institution keeps separate research accounts and auditor certificate.
Approval is granted to National Health and Education Society, P.D. Hinduja National Hospital and Medical Research Centre as an other institution partly engaged in research for purposes of Section 35(1)(iii), subject to maintaining separate research accounts, filing audited Income & Expenditure accounts for each approved year with the tax jurisdictional officer by the later of the return due date or the notification period, and furnishing an auditor's certificate specifying amounts received for qualifying research donations and certifying that expenditures were for scientific research.

Approval for research institution status enables donors' tax deduction subject to specified accounting and auditor certificate requirements.
Central India Institute of Medical Sciences, Nagpur, is approved as an other institution partly engaged in research for section 35(1) purposes for the period specified, subject to maintaining separate accounts for research; submitting audited Income & Expenditure accounts for each approved year to the Commissioner/Director of Income tax (Exemptions) by the return filing due date or within ninety days of the notification, whichever is later; and furnishing an auditor's certificate specifying amounts received qualifying donors for deduction and certifying that expenditures were for scientific research.

Scientific research association approval requires separate research accounts, audited accounts and auditor certification for donor deductions.
Approval is granted to M/s. International Advanced Research Centre for Powder Metallurgy and New Materials as a scientific research association for donor tax deduction purposes, subject to conditions: maintain separate research accounts; submit audited Income & Expenditure accounts for approved research to the tax authority by the return filing due date or within the transitional period; and provide an auditor's certificate specifying amounts received qualifying donors for deductions and certifying that expenditures were for scientific research.

Research donation approval requires audited accounts and auditor certificate to enable donor tax deduction for donor claims
The organization is approved under clause (ii) of sub-section (1) of section 35 for specified years as an 'other Institution' partly engaged in research, subject to conditions: maintain separate accounts for research; submit audited Income & Expenditure accounts for the approved research activities by the return filing due date or within ninety days of notification; and provide an auditor's certificate specifying amounts received that qualify donors for deduction and certifying that the expenditures were for scientific research.

Research expenditure deduction: approval granted with separate accounts, audited returns and auditor certification required.
Approval categorises the institute as an other Institution partly engaged in research activities for donor deduction purposes, subject to conditions: maintain separate accounts for research; submit audited Income & Expenditure accounts for each approved year to the relevant tax officer by the return filing due date or within the specified short period from notification, whichever is later; and attach an auditor's certificate specifying amounts received that qualify for donor deduction and certifying that the expenditure was for research in social sciences.

Research-deduction status requires audited research accounts, timely filing and auditor certificate enabling donors to claim deductions.
Approval under Section 35(1)(ii) is granted to Charutar Vidya Mandal as an institution partly engaged in research, subject to conditions: maintain separate research accounts; submit audited Income & Expenditure accounts for each approved year to the tax authority by the return due date or within ninety days of notification; and include an auditor's certificate specifying amounts received for scientific research eligible for donor deduction and certifying that the expenditure was for scientific research.