Research approval under section 35(1)(ii) grants institutional recognition with annual audited accounts and reporting obligations.
Approval under Section 35(1)(ii) designates Development Alternatives as an Institution for research-related tax purposes, subject to conditions: maintain a separate research account; file annual scientific research returns to the Secretary, Department of Scientific and Industrial Research by the prescribed deadline; submit audited annual accounts to the Director-General (Income-tax Exemptions), the Secretary, and the relevant Income-tax Commissioner/Director of Income-tax (Exemptions) by the stated annual date; and follow the prescribed triplicate and six-copy procedure for seeking extension of approval before expiry.

Research expenditure approval under section 35(1)(ii) requires separate accounts, annual returns and audited accounts to authorities.
Approval is granted to Jayramdas Patel Scientific Research Foundation, Delhi, under section 35(1)(ii) as an "Association" subject to conditions: maintain separate research accounts; furnish annual research returns to the Secretary, Department of Scientific and Industrial Research by 31st May; submit audited annual accounts to the Director-General (Income-tax Exemptions), the Secretary, and the jurisdictional Commissioner/Director of Income-tax (Exemptions) by 30th June; and apply in triplicate for extension through the jurisdictional tax authority three months before expiry while providing six copies to the Secretary.

Research exemption approval under income tax granted subject to annual audited accounts, returns and renewal application requirements.
Approval under section 35(1)(iii) is granted to The Institute of Peace Research and Action as an Association, conditional on maintaining a separate account for research receipts, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31st May, submitting audited annual accounts to designated tax and DSIR authorities by 30th June, and applying in triplicate through the relevant tax authority for extension three months before expiry while providing six copies to the DSIR Secretary.

Research institution approval under section 35 requires annual audited accounts and prescribed renewal procedures for tax exemption.
Sur Smarak Mandal, Agra, is approved as an Institution under clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to conditions: maintain separate research accounts; file annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May; submit audited annual accounts to specified authorities by 30 June; and apply in triplicate through the local tax authority for extension three months before expiry while supplying six copies to the Secretary. Approval is effective for the stated financial period.

Approval under section 35(1)(ii): trust recognised for scientific research must maintain separate accounts, file returns, and furnish audited records.
Approval under section 35(1)(ii) was granted to Himalayan Institute Hospital Trust, Kanpur, as an institution for scientific research subject to conditions: maintain separate accounts for research receipts; furnish annual research returns to the Secretary, Department of Scientific and Industrial Research by 31st May; submit audited annual accounts by 30th June to the Director-General (Income-tax Exemptions), the Secretary, and the Commissioner/Director of Income-tax (Exemptions) having jurisdiction; and apply in triplicate, through the Commissioner/Director, for extension of approval with six copies to the Secretary.

Institution approval under section 35(1)(ii) requires segregated research accounts and annual audited returns to authorities.
The Christian Medical College Vellore is approved as an institution under section 35(1)(ii) for scientific research, subject to conditions: maintain a separate account for research receipts; furnish annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31 May; submit audited annual accounts to the Director-General (Income-tax Exemptions), the Secretary, Department of Scientific and Industrial Research, and the relevant Commissioner/Director of Income-tax (Exemptions) by 30 June; and apply for extension in triplicate through the Commissioner/Director three months before expiry while providing six copies to the Secretary.

Research association approval under income tax permits tax recognition for scientific research, subject to accounting, reporting and renewal requirements.
Approval is granted to Indchem Research and Development Laboratory, Madras, as an Association for purposes of tax recognition for scientific research, subject to maintaining a separate account for research receipts, furnishing annual returns of research activities to the Secretary, Department of Scientific and Industrial Research by 31st May, submitting audited annual accounts to specified authorities by 30th June, and applying in triplicate through the local tax authority for extension with six copies to the Secretary three months before approval expiry.

Tax-exemption approval for a research institution requires separate research accounts and recurring audited reporting to tax and research authorities.
Approval is granted to Aravind Medical Research Foundation, Madurai, as an institution for purposes of section 35(1)(ii) of the Income-tax Act, conditional on maintaining a separate account for research funds, furnishing annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts by 30th June to specified tax and research authorities. The organisation must apply in triplicate for extension through the local tax authority three months before expiry and supply six copies to the Secretary, Department of Scientific and Industrial Research.

Approval under section 35(1)(ii): institution status granted subject to separate research accounts, filings, and renewal procedures.
Approval is granted to The Birla Institute of Scientific Research, Calcutta, as an Institution for tax purposes, effective 1 April 1989 to 31 March 1990, subject to conditions: maintain a separate research account; furnish annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May; submit audited annual accounts to specified authorities by 30 June; and apply in triplicate through the local tax authority for extension at least three months before expiry while supplying six copies to the Secretary.

Approval under section 35(1)(ii): institute eligible for research deduction subject to annual returns, audited accounts and renewal application.
Approval under section 35(1)(ii) is granted to The Birla Institute of Astronomy and Planetarium Sciences as an association eligible for research-related tax benefits, subject to maintaining a separate account for research funds, furnishing annual scientific research returns by 31 May, submitting audited annual accounts to specified authorities by 30 June, and applying in triplicate for extension through the jurisdictional tax officer three months before expiry with six copies to the scientific authority.

Tax exemption approval under section 35(1)(ii) requires separate research accounts, annual returns, audited accounts and timely extension application.
The Indian Institute of Chemical Engineers, Calcutta is approved as an Institution under clause (ii) of sub section (1) of section 35 of the Income tax Act subject to conditions: it must maintain a separate account for scientific research; furnish annual returns of research activities to the Secretary, Department of Scientific and Industrial Research by 31 May; submit audited annual accounts to the Director General (Income tax Exemptions), the Secretary, and the relevant Commissioner/Director by 30 June; and apply in triplicate for extension through the Commissioner/Director three months before expiry while sending six copies to the Secretary.

Approval under section 35(1)(ii) conditions research tax eligibility on separate accounts and annual audited filings.
Approval under section 35(1)(ii) was granted to the Bombay Natural History Society as an Association for income tax treatment of scientific research, conditioned on maintaining a separate research account, furnishing annual research returns to the Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to the Director General (Income tax Exemptions), the Secretary, Department of Scientific and Industrial Research, and the relevant Commissioner/Director of Income tax (Exemptions) by 30th June. Applications for extension must be made in triplicate through the local tax authority three months prior, with six copies to the Secretary.

Approval under section 35(1)(iii) research institution status granted with annual reporting, audited accounts, and renewal requirements.
Approval is granted to Swami Ramanand Teerth Institute of Socio-Economic Research and National Integration, Hyderabad, as an Institution under clause (iii) of sub-section (1) of section 35 of the Income-tax Act for the period 1 April 1989 to 31 March 1990, subject to conditions: maintain separate research accounts; furnish annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May; submit audited annual accounts to specified authorities by 30 June; and apply in triplicate for extension through the local tax authority three months before expiry with six copies to the Secretary.

Research institution approval under section 35(1)(ii) requires annual returns, audited accounts, and periodic extension applications.
Approval is granted to Vivekananda Medical Research Society as an Institution under section 35(1)(ii) of the Income-tax Act for the specified year, subject to maintaining a separate research account, furnishing annual returns 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 (Income-tax Exemptions), the Secretary, and the relevant Commissioner/Director by 30 June. Applications for extension must be filed in triplicate through the local Commissioner/Director three months before expiry with six copies to the Secretary.

Approval under section 35(1)(ii) grants institutional research exemption subject to annual returns and audited accounts filing.
Hexamar Agricultural Research and Development Foundation is approved as an institution under section 35(1)(ii) for 1 April 1989-31 March 1990, subject to maintaining separate research accounts, furnishing annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, submitting audited annual accounts to designated tax and DSIR authorities by 30 June, and applying in triplicate through the local tax authority for extension at least three months before expiry while sending six copies to the Secretary, DSIR.

Research institution tax approval under section 35(1)(ii) granted, requiring annual returns, audited accounts, and renewal application.
Kerala Forest Research Institute, Trichur, is approved as an institution under the Income-tax Act for research-related tax treatment, subject to maintaining separate research accounts; furnishing annual returns of scientific research activities to the Department of Scientific and Industrial Research by 31 May; submitting audited annual accounts to the Director General (Income tax Exemptions), the Secretary, Department of Scientific and Industrial Research, and the local Commissioner/Director by 30 June; and following the prescribed triplicate extension application procedure through the local tax authority and submitting six copies to the Secretary. The approval is effective from 1 April 1989 to 31 March 1990.

Approval under section 35(1)(iii) for research institution requires annual audited accounts and statutory reporting to tax and scientific authorities.
Approval is granted to The Mother's Service Society, Pondicherry as an institution under section 35(1)(iii), effective 1 April 1989 to 31 March 1990, subject to maintaining separate accounts for scientific research, furnishing an annual return of research activities by 31 May, submitting audited annual accounts to specified tax and scientific authorities by 30 June, and applying in triplicate for extension through the jurisdictional tax authority three months before expiry while supplying additional copies to the scientific department.

Approval under section 35(1)(ii): institution recognised for research tax purposes subject to reporting and account compliance.
Approval is granted to the All India Heart Foundation as an institution for the purposes of section 35(1)(ii) of the Income-tax Act, effective 1 April 1989 to 31 March 1990, subject to conditions: maintain separate accounts for scientific research; furnish annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May; submit audited annual accounts to specified authorities by 30 June; and apply in triplicate for extension through the Commissioner/Director of Income-tax three months before expiry, with six copies to the Secretary.

Tax exemption notification recognizes a charitable trust's classificatory status under income tax provision for prior assessment years.
Central Government notified Sir Hormusji Nowroji Mody (of Hong Kong) and Lady Manekbhai Mody Charity Trust, Bombay, as covered by the tax exemption provision in clause (23C)(iv) of section 10 of the Income tax Act for the assessment years specified in the notification; the instrument is recorded as Notification No. S.O.1236 dated 9 1 1990.

Section 35(1)(ii) institutional approval requires separate research accounts, annual reporting, audited accounts and extension filings.
Approval of the Indian Register of Shipping as an Institution under section 35(1)(ii) is conditional on maintaining a separate account for scientific research receipts, furnishing an annual return of research activities to the Department of Scientific and Industrial Research by the prescribed deadline, 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 relevant Commissioner/Director of Income-tax (Exemptions) by the prescribed annual deadline.