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Approved Institution Jayramdas Patel Scientific Research Foundation, Bombay u/s 35(1)(ii)
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Approval under section 35(1)(ii) requires separate research accounts and annual returns plus submission of accounts to tax authorities.
The Jayramdas Patel Scientific Research Foundation, Bombay, is approved as an "association" for research in other natural and applied sciences (excluding agriculture, animal husbandry, fisheries and medicines). Conditions require the Foundation to maintain a separate account for research receipts, furnish an annual return of research activities to the prescribed authority by 30 April each year, and submit that return and the statement of accounts to the Commissioner of Income-tax annually. The approval is time-limited to a three-year operative period beginning in July 1981.
Approved Institution Nalanda Dance Research Centre, Bombay u/s 35(1)(iii)
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Research funding exemption: institution must use funds exclusively for social science research and provide audited annual reports.
Approval under section 35(1)(iii) permits Nalanda Dance Research Centre, Bombay to receive exempt funds only if those funds are used exclusively for promotion of social science research; the Centre must maintain separate accounts for such funds and submit an annual report with an audited statement of accounts to the prescribed authority showing funds collected under the exemption and their utilisation.
Supersedes Notification No S.O. 615(E), dated the 27th October, 1978
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Rate fixation under Fourth Schedule sets government-prescribed statutory rate for clause (b) of rule six, Part A.
Fixes a statutory rate under clause (b) of rule 6, Part A of the Fourth Schedule to the Income-tax Act, 1961, specifying that the Central Government has set a nine per cent rate with immediate effect and superseding Government of India notification No. S.O. 615(E) dated 27 October 1978.
Notifies Rama Sakti Mission u/s 10(23C)(v)
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Tax exemption notification under section 10(23C)(v) confirms Rama Sakti Mission's charitable status for specified assessment years.
Central Government notified Rama Sakti Mission under 10(23C)(v) of the Income-tax Act, recognising it for the purposes of that provision for the period covering the assessment years 1979-80 to 1981-82, thereby formally designating the Mission as a notified entity for the stated assessment-year period.
Approved Institution Bandra Holy Family Hospital Society, Bombay u/s 35(1)(ii)
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Approval under section 35(1)(ii): scientific research association status requires separate research accounts, annual returns and audited accounts, with limited period validity.
Approval is granted to Bandra Holy Family Hospital Society as a scientific research association for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, subject to maintaining a separate account for research receipts and furnishing annual scientific activity returns and audited annual accounts to the prescribed Council and the concerned Income tax Commissioner within prescribed timelines.
Approved Institution Eye Research Centre, Madras u/s 35(1)(ii)
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Research association approval under section 35(1)(ii): status granted with conditions on separate accounts and annual returns.
Approval is granted to Eye Research Centre, Madras as a scientific research association for purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, subject to conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities to the Council by 31st May in the prescribed form; and furnish a copy of the annual audited statement of accounts to the Council by 31st May and also send a copy to the concerned Income-tax Commissioner. The notification is effective for the one-year period from 23-11-1980 to 22-11-1981.
Approved Institution Dr. Naranji Monji Vora Charitable Trust, Bombay u/s 35(1)(ii)
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Scientific research association approval under section 35(1)(ii) with mandated separate accounts and annual audited reporting.
Approval is granted to Dr. Naranji Monji Vora Charitable Trust, Bombay, as a scientific research association for medical research, subject to conditions: maintain a separate account for research funds; furnish annual returns of scientific research activities to the prescribed authority by 31st May in the stipulated form; and furnish an annual audited statement of accounts to the authority by 31st May and send a copy to the Income-tax Commissioner. The approval is effective for a specified limited period.
Approved Institution K. M. Scientific Research Centre, Masondha, Motinagar, Faizabad (U.P.) u/s 35(1)(ii)
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Approval under section 35(1)(ii) confirms institutional recognition for tax-deduction eligibility following prescribed authority's authorization period.
K. M. Scientific Research Centre, Masondha, Motinagar, Faizabad, has been approved by the prescribed authority for purposes of the Income-tax provision concerning research institutions, this approval continuing a prior office notification and being effective for the three-year period from 17-01-1980 to 16-01-1983, with the notification citing administrative file references.
Approved Institution Centre for Regional, Ecological and Science Studies in Development Alternatives, Calcutta u/s 35(1)(ii)
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Research association approval enables conditional tax recognition subject to accounting, annual reporting and audited accounts requirements.
Approval is granted to the Centre for Regional, Ecological and Science Studies in Development Alternatives, Calcutta, as a scientific research association under clause (ii) of sub section (1) of section 35 of the Income tax Act, conditioned on maintaining separate accounts for medical research receipts, furnishing annual returns of research activities and submitting an annual audited statement of accounts to the prescribed authority and the Income tax Commissioner by 31 May each year.
Approved Institution Thiagarajan College of Engineering, Madurai u/s 35(1)(ii)
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Approval under section 35(1)(ii): college approved for research tax treatment subject to accounting and reporting conditions.
Approval under section 35(1)(ii) was granted to Thiagarajan College of Engineering, Madurai as a College for scientific research in specified natural and applied sciences, subject to maintaining a separate account for research receipts, furnishing annual research activity returns to the prescribed authority by 30 April each year, and submitting the annual return and statement of accounts to the Commissioner of Income-tax, Madurai.
Approved Institution The Charutar Arogya Mandal, Vallabh Vidya Nagar, Kaira u/s 35(1)(ii)
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Scientific research association approval requires separate research accounts, annual returns and audited statements to tax authorities.
Approval is granted to The Charutar Arogya Mandal as a scientific research association for purposes of the Income-tax Act, subject to three conditions: maintain a separate account for medical research receipts; furnish annual returns of scientific research activities to the prescribed authority in the required form by the annual deadline; and furnish a copy of the annual audited statement of accounts to the prescribed authority and to the concerned tax commissioner by the same annual deadline. The approval is effective for a specified notification period.
Approved Institution Centre of Plant Engineering Services, Hyderabad u/s 35(1)(ii)
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Approval under section 35(1)(ii) requires separate research accounts and annual returns to tax and prescribed authorities.
Approval is granted to the Centre of Plant Engineering Services, Hyderabad as an approved institution for research in other natural and applied sciences, subject to maintaining a separate account for research sums (excluding agriculture, animal husbandry, fisheries and medicines), furnishing an annual return of scientific research activities to the prescribed authority by 30 April each year, and submitting an annual return and statement of accounts to the Commissioner of Income-tax annually. The approval is effective for two years from 26 May 1981 to 25 May 1983.
Approved Institution Himalaya Sameekha Parishad, Calcutta u/s 35(1)(iii)
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Research funding exemption requires exclusive use for social science research with separate accounts and annual audited reports.
Approval is granted to Himalaya Sameekha Parishad, Calcutta under the income-tax research exemption subject to conditions that funds collected under the exemption be used exclusively for social science research, be recorded in separate accounts, and be reported annually to the prescribed authority with an audited statement detailing receipt and utilization; the approval is effective for a specified three-year period.
Approved Institution Man-Made Textile Research Institute, Surat u/s 35(1)(ii)
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Research institution approval under section 35(1)(ii) subject to separate accounts, annual returns, and two year validity.
Approval under clause (ii) of sub section (1) of section 35 of the Income tax Act is granted to the Man Made Textile Research Association, Surat, for research in natural and applied sciences (excluding specified fields), subject to maintaining a separate account for research receipts, furnishing annual scientific activity returns to the prescribed authority by 30th April each year, and submitting the annual return and statement of accounts to the Commissioner of Income tax, Surat; the approval is effective for two years from 16 4 1981 to 15 4 1983.
Approved Institution Ahmedabad Civil Hospital and B. J. Medical College Research Association, Ahmedabad (Gujarat) u/s 35(1)(ii)
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Scientific research association approval under section 35(1)(ii) requires separate research accounts and annual audited returns.
Approval is granted to the institution as a scientific research association under section 35(1)(ii), subject to maintaining a separate account for research receipts, furnishing an annual return of scientific research activities by 31st May in the prescribed form, and furnishing an annual audited statement of accounts by 31st May while sending a copy to the concerned Commissioner of Income-tax.
Approved Institution Mangalam, Lucknow u/s 35(1)(ii)
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Approval under section 35(1)(ii) confers scientific research association status with specified accounting and reporting conditions.
Mangalam, Lucknow is approved as a scientific research association for medical research subject to maintenance of a separate account for research receipts, annual return of scientific research activities to the Council by 31 May in the prescribed form, and annual audited accounts to the Council by 31 May with a copy to the concerned Income tax Commissioner. The approval is effective from 28 July 1981 to 27 July 1983.
Approved Institution Institute of Development Studies, Jaipur u/s 35(1)(iii)
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Approval under section 35(1)(iii) permits tax-exempt research funding with conditions on use, accounting and reporting.
Approval under section 35(1)(iii) authorises the Institute of Development Studies, Jaipur to receive tax-exempt research funds conditioned on exclusive use for social science research, maintenance of separate accounts for exempt funds, submission of an annual report and audited accounts to the prescribed authority, and segregation of accounts for any donations earmarked for non social science research. The approval is time-limited for a three year period.
Approved Institution Kothari Research Foundation, Madras u/s 35(1)(ii)
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Research institution approval: Kothari Research Foundation authorized with conditions on separate research accounts and annual reporting obligations.
Approval under section 35(1)(ii) has been granted to Kothari Research Foundation, Madras, as an Association in natural and applied sciences, subject to conditions: maintain a separate account for sums received for eligible scientific research (excluding agriculture, animal husbandry, fisheries and medicines); furnish an annual return of scientific research activities to the prescribed authority in the notified form by 30th April each year; and submit the annual return and statement of accounts to the Commissioner of Income-tax, Madras. The approval is effective for a specified limited period.
Approved Institution M/s. Ganesh Scientific Research Foundation, New Delhi u/s 35(1)(ii)
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Approval under section 35(1)(ii): institution approved subject to separate research accounting and annual reporting obligations.
Approval under section 35(1)(ii) is granted to M/s. Ganesh Scientific Research Foundation, New Delhi, in the category "Association" for other natural and applied sciences, subject to conditions requiring maintenance of a separate account for research receipts, annual submission of a prescribed return of research activities by 30 April to the prescribed authority, and annual submission of the return and statement of accounts to the Commissioner of Income-tax; the approval is effective from 1-4-1981 to 31-3-1984.
Scientific research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961
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Scientific research programme approval under tax provision recognises a sponsored project at an approved research institute for tax benefits.
Approval is granted for a scientific research programme developing know how for synthetic fat liquors, sponsored by a corporate entity and carried out at a central leather research institute; the notification records sponsor, executing institution, commencement and completion dates, estimated outlay, and confirms the executing institute's prior approval under income tax law, thereby recognising the project for the statute's research related tax regime.

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