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Approved Institution Sangeet Research Academy, Calcutta u/s 35(1)(ii)
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Approval under section 35(1)(ii) requires institutional research recognition subject to reporting, audit and timely renewal conditions.
Sangeet Research Academy, Calcutta, is approved as an Institution under the Income-tax Act research provision on condition that it maintain a separate account for research funds, file annual returns of scientific research activities by 31 May, and submit audited annual accounts and a balance-sheet with copies to the Central Board of Direct Taxes and the concerned Commissioner by 30 June each year; it must apply for extension to the Central Board at least three months before approval expiry.
Notifies "T.V.S. Charities, Madurai" u/s 10(23C)(v)
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Section 10(23C)(v) notification grants charitable status to T.V.S. Charities under Income Tax law for specified assessment years.
The Central Government, invoking its authority under Section 10(23C)(v) of the Income-tax Act, notified T.V.S. Charities, Madurai as an organization eligible for the benefits of that clause for specified assessment years, identifying the temporal scope and citing the administrative file reference for the notification.
Central Government hereby specify the following free trade zones u/s 10A(i)
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Specified free trade zones confer 10A tax recognition for export processing zones, effective for assessments from April 1988.
Specification of section 10A free trade zones designates named export processing areas as eligible under the Explanation to section 10A of the Income-tax Act, operative for assessment years commencing on or after 1 April 1988; the notification names specific export processing zones and thereby applies the statute's tax-eligibility framework to those territorial entities.
Approved Institution Jaslok Hospital and Research Centre, Bombay u/s 35(1)(ii)
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Tax approval for scientific research institutions requires separate research accounts and annual audited returns and renewal application prior to expiry.
Approval is granted to Jaslok Hospital and Research Centre as an institution for tax purposes for scientific research, conditioned on maintaining a separate account for research funds, filing prescribed annual returns of research activities to the prescribed authority by the annual deadline, providing audited annual accounts and balance sheet copies to the prescribed authority and tax authorities within the prescribed timeline, and applying in advance for renewal before the approval's expiry.
Approved Institution Eye Research Centre, Madras u/s 35(1)(ii)
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Approval under section 35(1)(ii) requires separate research accounts, annual returns and audited accounts for research associations.
Approval under section 35(1)(ii) is granted to the Eye Research Centre, Madras, as an "Association" subject to conditions: maintain separate accounts for research receipts; file annual returns of scientific research activities by 31 May; submit audited annual accounts and balance-sheet to the prescribed authority by 30 June and supply copies to tax authorities and the concerned income-tax commissioner; and apply for extension at least three months before approval expiry, with late applications liable to rejection. The notification specifies the effective approval period for the institution.
Approved Institution Sankara Medical Research Centre, Madras u/s 35(1)(ii)
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Research institution approval under income-tax law requires separate research accounts, annual returns and audited submissions before renewal.
Approval is granted to Sankara Medical Research Centre, Madras, as an approved research association subject to conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities to the prescribed authority by 31st May; submit audited annual accounts, income and expenditure statement and balance-sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner of Income-tax by 30th June; and apply to the Central Board of Direct Taxes for extension at least three months before approval expiry.
Approved Institution National Hospital and Medical Research Centre, Bombay u/s 35(1)(ii)
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Approval under section 35(1)(ii) recognition for research institution - conditional compliance requirements, annual reporting obligations and renewal timing.
Approval under section 35(1)(ii) is conferred on National Hospital and Medical Research Centre, Bombay, as an Institution for research purposes, conditional on maintaining a separate account for research receipts, furnishing annual returns of scientific research activities by 31st May, submitting audited annual accounts and balance sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30th June, and applying for extension to the Central Board of Direct Taxes before approval expiry; late applications may be rejected.
Approved Institution Bhartiya Vidya Bhavan, Bombay u/s 35(1)(ii)
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Research institution approval under section 35(1)(ii) requires separate accounts and annual audited returns to maintain compliance.
Approval under section 35(1)(ii) is granted to Bhartiya Vidya Bhavan, Bombay as an "Institution" subject to conditions: maintain a separate account for scientific research; furnish annual returns of scientific research activities by 31 May; submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30 June; and apply for extension at least three months before expiry. The approval is effective from 1 January 1986 to 30 September 1988.
Approved Institution Bhaskaracharaya Pratisthan, Pune u/s 35(1)(ii)
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Approval under section 35(1)(ii) requires separate research accounts, annual returns and audited accounts plus advance renewal application.
Approval was granted to Bhaskaracharaya Pratisthan, Pune, as an Association for recognition of scientific research expenditure, subject to conditions: maintain separate accounts for research receipts; furnish annual research activity returns by 31 May; submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30 June each year; and apply to the Central Board for renewal at least three months before approval expiry.
Notifies "The Hyderabad Stock Exchange Limited" u/s 10(23C)(iv)
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Notification under income-tax provision recognizes Hyderabad Stock Exchange Limited's notified status for specified assessment years.
The Central Government, invoking the power under the provision corresponding to subsection (23C)(iv) of section 10 of the Income-tax Act, notifies The Hyderabad Stock Exchange Limited for the purposes of that clause and records its coverage for the specified assessment years set out in the notification.
Notifies "Madras Stock Exchange Limited" u/s 10(23C)(iv)
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Notification under section 10(23C)(iv): Madras Stock Exchange Limited notified for specified assessment years for clause applicability.
The Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Madras Stock Exchange Limited as a notified entity for the purposes of that clause and specifies the assessment years for which the clause's applicability is recognised.
Notifies "Cochin Stock Exchange Limited" u/s 10(23C)(iv)
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Notification under section 10(23C)(iv): Tax exemption recognition granted to Cochin Stock Exchange for specified assessment years.
Notification under section 10(23C)(iv) records the Central Government's recognition of Cochin Stock Exchange Limited for the limited purpose of that clause of the Income-tax Act, thereby engaging the fiscal consequences associated with such notification for the enumerated assessment years and creating a time-bound statutory classification for tax treatment purposes.
Notifies "Bangalore Stock Exchange Limited" u/s 10(23C)(iv)
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Notification under section 10(23C)(iv): Bangalore Stock Exchange Limited notified as qualifying institution for specified assessment years.
The Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies Bangalore Stock Exchange Limited as a qualifying institution for income tax purposes for the specified assessment years, thereby designating the Exchange within the category contemplated by that clause for the stated assessment years.
Notifies "Madhya Pradesh Stock Exchange" u/s 10(23C)(iv)
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Income tax exemption notification recognizes Madhya Pradesh Stock Exchange for specified assessment years under section 10(23C)(iv) law.
The Central Government, by Notification S.O.111 dated 24-9-1987, designates the Madhya Pradesh Stock Exchange as an entity notified under section 10(23C)(iv) of the Income-tax Act for the assessment years 1985-86 to 1988-89, thereby classifying it within the tax-exempt category contemplated by that provision for those years.
Notifies "The Ahmedabad Share & Stock Brokers' Association (Stock Exchange)" u/s 10(23C)(iv)
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Notification under section 10(23C)(iv) declaring Ahmedabad Share & Stock Brokers' Association notified for specified assessment years.
The Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10, notifies The Ahmedabad Share & Stock Brokers' Association (Stock Exchange) by Notification No. S.O.110 dated 24-9-1987 for the purpose of that clause for the assessment years 1985-86 to 1988-89.
Approved Institution Harilal Jechand Doshi Medical Research Foundation, Rajkot u/s 35(1)(ii)
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Research institute approval requires separate research accounts, annual returns, audited accounts filing, and timely renewal application.
Approval is granted to Harilal Jechand Doshi Medical Research Foundation, Rajkot, as an approved institution for research-related tax purposes, subject to conditions: maintain a separate account for research funds; furnish annual returns of research activities to the prescribed authority by the annual deadline; submit audited annual accounts and balance sheet to the prescribed authority, the central tax board, and the concerned income-tax commissioner by the annual deadline; and apply for extension in advance of the approval's expiry.
Notifies "Royal Commonwealth Society for the Blind, Bombay" u/s 10(23C)(iv)
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Income tax notification recognising Royal Commonwealth Society for the Blind under section 10(23C)(iv) for specified assessment years.
Central Government notification exercises powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act to recognise Royal Commonwealth Society for the Blind, Bombay as a notified charitable entity entitled to the statutory tax treatment under that clause for the specified assessment years.
Notifies "King George V Memorial, Bombay" u/s 10(23C)(iv)
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Income-tax notification under section 10(23C)(iv) designates King George V Memorial, Bombay for specified assessment years.
Notification S.O.2964 dated 22-9-1987 exercises the Central Government's power under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 to notify "King George V Memorial, Bombay" for the purposes of that clause, specifying recognition for the assessment years 1986-87 to 1988-89.
Notifies "Greater Calcutta Leprosy Treatment & Health Education Scheme (GRECALTES)" u/s 10(23C)(iv)
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Tax recognition under section 10(23C)(iv) confirms charitable status for a leprosy treatment and health education scheme.
Notification recognises the Greater Calcutta Leprosy Treatment & Health Education Scheme (GRECALTES) under clause (iv) of sub section (23C) of section 10 of the Income tax Act, conferring the statutory tax treatment associated with that clause for the stated assessment years by administrative notification of the scheme's charitable medical and health education activities.
Notifies "Sri Ramakrishna Tapovanam, Tiruchirapalli" u/s 10(23C)(v)
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Notification under section 10(23C)(v) grants income tax exemption to a notified charitable institution for specified assessment years.
The Central Government, exercising the power under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Sri Ramakrishna Tapovanam, Tiruchirapalli as recognized for the purpose of that clause and specifies the assessment years to which the notification applies, thereby effecting statutory recognition for income tax exemption purposes.

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