Time-bound approval under section 35(1)(ii) requires separate research accounts, annual returns, audited accounts and timely re-application.
Perpetual approval under section 35(1)(ii) for Decospin Research Foundation is converted into a time-bound approval subject to maintaining a separate research account, furnishing prescribed annual returns of research activities, submitting audited annual accounts and balance sheet to the prescribed authority and Commissioner, and applying for extension in advance of expiry.

Time-bound approval under income-tax law converted for Christian Medical College and Hospital Vellore, with conditions on accounting, reporting and renewal
Conversion of a perpetual income-tax approval into a time-bound approval for Christian Medical College and Hospital, Vellore, valid up to 31-3-1988, subject to maintaining a separate account for research funds, furnishing prescribed annual returns of scientific research activities by 30 April each year, and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June each year, with renewal applications filed three months before expiry.

Section 80G recognition designates Sri Audikesava Perumal Peyalwar Temple as a place of public worship with statewide renown.
Notification under Section 80G records that, by exercise of the powers under clause (b) of sub section (2), the Central Government has notified Sri Audikesava Perumal Peyalwar Temple, Mylapore, Madras, to be a place of public worship of renown throughout the State of Tamil Nadu.

Approval under section 35(1)(ii) converted to time-bound status; institute must maintain separate research accounts and file annual returns.
Approval under section 35(1)(ii) for Jayant Industrial and Scientific Research is converted to time-bound approval until 31-3-1987, subject to maintaining a separate account for research funds, filing annual returns of research activities by 30th April, submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30th June, and applying to the Central Board of Direct Taxes three months before expiry for extension.

Research institution approval secures tax-deduction eligibility subject to separate research accounts, annual audited returns and renewal notice.
Approval under section 35(1)(iii) of the Income-tax Act is granted to the Indian National Theatre, Bombay, for 1-4-1986 to 31-3-1989 subject to maintaining a separate account for scientific research, furnishing annual scientific-activity returns by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and Commissioner by 30 June, and applying for extension three months before approval expiry.

Approval under section 35(1)(ii) converted to time bound status requiring separate research accounts, annual returns, audited accounts and renewal application.
Approval under section 35(1)(ii) for B.M. Institute of Mental Health, Ahmedabad, is superseded and made time bound until 31 12 1986. The Institute must maintain separate research accounts, file annual returns of scientific research activities by 30th April, submit audited annual accounts and balance sheet by 30th June to the prescribed authority and the Commissioner of Income tax, and apply to the Central Board of Direct Taxes three months before expiry for extension.

Time-bound approval under section 35(1)(ii) requires separate research accounts, annual returns, audited accounts, and timely renewal application.
Approval for the Medical Research Centre of Bombay Hospital Trust previously perpetual under section 35(1)(ii) is converted into a time-bound approval valid until 31 March 1987, conditioned on: maintaining separate accounts for research receipts; filing annual returns of research activities by 31 May; submitting audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to the Commissioner; applying for extension at least three months before expiry; and the option to form the research centre as a separate society.

Time-bound approval converts perpetual tax recognition, restricting donation investments to government securities and nationalised banks.
Conversion of a perpetual Income Tax approval into a Time-bound approval for the listed approved institution, subject to the condition that donations received under the approval be invested only in Government securities or in nationalised banks, thereby imposing a specific investment restriction on funds held under the tax approval.

Research institution approval under section 35(1)(ii) requires separate accounts, annual returns, audited accounts, and timely extension applications.
Approval was granted to Vatsu Shilpa Foundation as an approved institution for research-related tax purposes, subject to maintaining a separate account for research receipts, filing annual research activity returns by 30 April, submitting audited annual accounts and balance sheet to the prescribed authority and the Commissioner by 30 June, and applying for extension of approval at least three months before expiry; the approval was effective from 1 July 1986 to 31 March 1988.

Approval under section 35: institute recognised as association with reporting, accounts and renewal compliance obligations.
Gujarat Research Society, Bombay is notified as an approved institution under the category "Association" subject to maintaining separate accounts for scientific research, furnishing annual returns of research activities by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and the concerned tax commissioner by 30 June, and applying for approval extension to the Central Board of Direct Taxes three months before expiry; late applications may be rejected. Approval effective from 27 December 1983 to 31 December 1986.

Approval under section 35(1)(ii) confirms research-association status, requiring annual returns and audited accounts.
Approval under Section 35(1)(ii) grants the Institute of Speech and Hearing, Bangalore the status of a research Association, conditional on maintaining a separate account for research receipts; filing annual research-activity returns to the prescribed authority by 30 April each year; and submitting audited annual accounts, income and expenditure statements and a balance-sheet to the prescribed authority by 30 June each year with copies to the concerned Commissioner of Income-tax. The approval is effective from 18-6-1983 to 31-3-1985.

Research institution approval permits tax-deduction eligibility subject to accounting, reporting and restricted-use conditions.
Approval under section 35(1)(ii) was granted to the Birla Archaeological and Cultural Research Institute, Hyderabad, subject to conditions: maintain separate accounts for research receipts; furnish annual returns of research activities by 30 April; submit audited annual accounts and balance-sheet to the prescribed authority and Commissioner by 30 June; and not receive or spend approved sums for non-research activities such as planetarium, education or training. The approval is effective for 1 April 1985 to 31 March 1986.

Research institution approval requires separate research accounts, annual returns, audited accounts, and timely renewal application.
Approval under Section 35(1)(ii) recognizes Kaivalyadhama Sreeman Madhav Yoga Mandir Samiti as an approved research institution subject to conditions: maintain a separate account for research funds; furnish annual returns of scientific research activities by 30 April; submit audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June; and apply for extension to the Central Board of Direct Taxes three months before approval expiry. The approval period is from 1 April 1986 to 31 March 1988.

Research institution approval requires separate research accounts, annual returns, audited accounts, and timely renewal application.
Income Tax research approval is granted to Adi Sankara Advaita Research Centre, Madras subject to maintaining separate accounts for research funds, filing annual research returns to the prescribed authority by 30 April, submitting audited annual accounts and balance sheet to the prescribed authority and the Commissioner by 30 June, and applying for extension three months before approval expiry; approval effective 1 April 1984 to 31 December 1984.

Section 10(23C)(v) notification: Dharmapuram Adhinam recognized for specified assessment years by Central Government.
The Central Government, invoking clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies "Dharmapuram Adhinam" for the purposes of that clause, applying the notification to assessment years 1985-86 and 1986-87 and publishing the action as Notification No. S.O.4093 dated 3 10 1986 (No. 6948/F. No. 197/159/86-IT(AI)).

Tax exemption notification under section 10(23C)(v) recognizes an institution for specified assessment years under the Income-tax Act.
The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notifies Paramekkavu Devaswom, Trichur for the purposes of that clause and designates the institution as recognized for the assessment years 1985-86 to 1986-87, citing the official notification reference.

Approval under Section 35(1)(ii) for research association requires annual returns, audited accounts, and timely renewal application.
Approval under section 35(1)(ii) is granted to Sangeet Research Academy, Calcutta, as an "Association" subject to conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities to the prescribed authority by 30 April; submit audited annual accounts, income and expenditure statement, and balance sheet to the prescribed authority and the Commissioner of Income-tax by 30 June; and apply to the Central Board of Direct Taxes for extension three months before approval expiry.

Research institution approval under section 35 requires compliance with accounting, reporting, audit and renewal application conditions.
Approval is granted to the Asian Centre for Organisation, Research and Development, New Delhi as an institution under Section 35(1)(iii), conditional on maintaining separate research accounts, filing annual research returns by 30 April, submitting audited annual accounts and balance-sheets to the prescribed authority and the Commissioner by 30 June, and applying for extension three months before approval expiry; approval covers the period from 1-4-1986 to 31-3-1989.

Research approval under section 35(1)(ii) establishes compliance conditions for institutions seeking tax recognition for scientific research.
Approval under section 35(1)(ii) recognises the Bai Jorbai Wadia Hospital for Children and Institute of Child Health Research Society as an "Association" for tax purposes, conditional on maintaining a separate account for research receipts, filing annual returns of scientific research activity by 30 April, and submitting audited annual accounts and balance-sheet to the prescribed authority and Commissioner of Income-tax by 30 June; renewal requires application to the Central Board of Direct Taxes at least three months before expiry.

Avoidance of double taxation: treaty allocates taxing rights, limits source withholding, and mandates information exchange.
Convention sets a bilateral tax framework to avoid double taxation and prevent fiscal evasion between India and Korea, applying to residents and income taxes. It defines residence rules and a permanent establishment test (with exclusions and an agent rule) to allocate taxing rights over business profits and other income categories. The treaty prescribes source state withholding ceilings for dividends, interest, royalties and technical service fees where the recipient is beneficial owner, provides for elimination of double taxation by tax credits subject to domestic law and ceilings, and establishes mutual agreement and exchange of information mechanisms.