Research institution approval requires separate research accounts, annual returns to DSIR and submission of audited annual accounts.
Span Research Centre, Udhna, is approved as an Institution for the Income-tax Act research provision for 1 April 1991 to 31 March 1992, subject to maintaining separate accounts for research receipts, furnishing an annual return of research activities to the Secretary, Department of Scientific and Industrial Research by 31 May each year, 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 local Commissioner/Director of Income-tax (Exemptions) by 30 June each year.

Research institution approval under section 35(1)(ii) requires separate accounts and annual audited filings to specified authorities.
Approval is granted to The Gujarat Research and Medical Institute as an Institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, subject to maintaining a separate account for scientific research, furnishing an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May each year, 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 by 30 June each year.

Institution approval under section 35(1)(ii) requires separate research accounts, annual audited reports, and submission to specified authorities yearly.
Approval is granted to Rajiv Gandhi Foundation as an Institution under clause (ii) of sub section (1) of section 35, subject to conditions: maintain a separate account for sums received for scientific research; furnish an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May annually; and submit 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 30th June each year.

Research institution approval under section 35(1)(iii) grants status subject to separate accounts and annual audited reporting obligations.
Tata Institute of Social Sciences is approved as an Institution under clause (iii) of sub-section (1) of section 35 of the Income-tax Act subject to conditions: maintenance of a separate account for scientific research receipts; annual return of scientific research activities to the scientific department by the prescribed annual deadline; and annual submission of audited accounts showing income, expenditure, assets and liabilities to the Director-General (Exemptions), the scientific department secretary and the local Commissioner/Director of Income-tax (Exemptions) by the prescribed date.

R&D approval under section 35(1)(iii) requires separate research accounts, annual returns and audited account submissions on set deadlines.
Approval of the Institute of Banking Personnel Selection as an Institution under section 35 clause (iii) is effective from 1 April 1991 to 31 March 1992, subject to maintaining a separate research account, filing an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May each year, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, DSIR and the local Commissioner/Director of Income-tax (Exemptions) by 30 June each year; extension procedures and copy submission requirements are prescribed.

Approval under section 35(1)(iii) requires separate research accounts, annual research returns and audited annual account submission.
Approval is granted to the Indian Institute of Education as an Institution under clause (iii) of sub section (1) of section 35, subject to maintaining a separate account for scientific research, furnishing an annual return of scientific research activities to the central research department by the statutory deadline, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the income tax exemptions authority, the central research department and the local tax commissioner by the prescribed date each year.

Tax exemption for notified charitable institution conditioned on exclusive application of income and permitted investments, with business income limits.
The Central Government notifies Malankara Syrian Knanaya Church for specified assessment years on condition that it apply or accumulate its income wholly and exclusively to its objects; restrict investments to permitted forms (excluding voluntary contributions retained as jewellery, furniture, etc.); and that business income is excluded from the notification unless the business is incidental to objectives and maintained in separate books of account.

Approval under section 35(1)(ii) confers institutional research exemption subject to annual returns and audited account filings.
Approval is granted to Narendra Deva Krishi Evam Prodyogik Vishwavidyalaya as an Institution under clause (ii) of sub section (1) of section 35 of the Income tax Act, effective 4 March 1991 to 31 March 1992, subject to maintaining a separate research account, filing an annual research return to the Secretary, Department of Scientific and Industrial Research by 31 May each year, and submitting audited annual accounts to specified tax and research authorities by 30 June each year.

Research institution approval under section 35(1)(ii) grants tax recognition with annual compliance and audited reporting obligations.
Approval is granted to Gujarat Industrial Research and Development Agency, Industrial Research Laboratory, Baroda, as an Institution under the Income-tax Act subject to maintaining separate research accounts, filing an annual return of scientific research activities to the Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General (Exemptions), the Secretary, DSIR and the jurisdictional Income-tax Commissioner/Director by 30 June. The approval applies for the period 1 April 1990 to 31 March 1992 and includes specified procedures for seeking an extension of approval.

Housing finance companies authorised to accept pledging of National Savings Certificates VIII Issue under Rule 12(1)(e).
Central Government authorises specified Housing Finance Companies, approved by the National Housing Bank, to accept pledging of National Savings Certificates, VIII Issue, under Rule 12(1)(e) of the National Savings Certificates (VIII Issue) Rules, 1989, listing six named companies as additional authorised pledging agents.

Tax notification granting exemption to a cultural centre, subject to exclusive application of income, permitted investments, and business conditions.
Notification grants tax-exempt status to West Zone Cultural Centre for specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively for its objects; funds must be invested only in permitted forms under income tax investment provisions, except voluntary contributions held in kind; business income is excluded unless incidental to objectives and maintained in separate books.

Charitable trust exemption notified for Veda Rakshana Nidhi Trust, subject to income application and investment conditions.
Notification under section 10(23C)(iv) grants Veda Rakshana Nidhi Trust, Madras, exemption for assessment years 1990-91 to 1992-93 subject to conditions: (i) income must be applied or accumulated solely for the trust's objects; (ii) investments or deposits of funds during the relevant previous years must be in the forms specified by sub section (5) of section 11 except for voluntary contributions maintained as tangible items; and (iii) the exemption does not cover business income unless the business is incidental and maintained in separate books.

Charitable trust notification grants tax-exempt status subject to income application, permitted investments, and separate books for incidental business.
Notification under 10(23C)(iv) designates Atma Vallabh Samaj Utkarsh Trust, Bombay as eligible for exemption for assessment years 1989-90 to 1991-92, subject to conditions: apply income wholly and exclusively to objects or accumulate for application; restrict investments and deposits to permitted forms except specified voluntary contributions; and exclude business profits unless business is incidental to objectives with separate books of account.

Approval under section 35(1)(ii) granted to institute, subject to separate research accounts, annual research return and audited filings.
Approval was granted to Ramakrishna Mission Seva Pratisthan, Vivekananda Institute of Medical Sciences as an Institution for the research deduction under the Income-tax Act, effective 1 April 1991 to 31 March 1992, conditioned on maintaining separate research accounts, filing an annual research return to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to specified tax and research authorities by 30 June each year; the notification also prescribes the procedure for applying for extension of approval.

Tax exemption under section 10(23C)(iv) notified for a society, subject to application, investment and accounting conditions.
Notification designates The Gujarat Relief Society, Calcutta as eligible for exemption under clause (23C)(iv) of section 10 for assessment years 1991-92 and 1992-93, subject to conditions: income must be applied or accumulated solely for the society's objects; investments (except certain voluntary contributions in kind) must be in forms specified in section 11(5); and business income is excluded unless incidental to charitable objects with separate books maintained.

Approval under section 35: institution recognition requires separate research accounts and annual audited research returns.
Approval is granted to International Management Institute as an Institution under section 35(1)(iii) of the Income-tax Act subject to maintenance of separate accounts for scientific research, annual return of scientific research activities to the Department of Scientific and Industrial Research, and annual submission of audited accounts showing income, expenditure, assets and liabilities to specified tax and research authorities; the notification also prescribes procedures for applying for extension of the approval.

Approval under section 35(1)(ii) requires separate research accounts, annual research return and audited accounts by prescribed deadlines.
Approval under section 35(1)(ii) is granted to Dr. Jivraj Mehta Smarak Health Foundation subject to maintaining a separate account for research receipts, filing an annual return of scientific research activities with the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the Commissioner/Director of Income-tax (Exemptions) having jurisdiction by 30 June each year. The approval runs from 1 April 1991 to 31 March 1994 and specifies procedures and copy requirements for extension applications.

Research institution approval under section 35(1)(ii) requires annual research returns and audited accounts filed with tax and DSIR authorities.
Approval is granted to Gujarat Energy Development Agency as an institution under clause (ii) of sub section (1) of section 35 of the Income tax Act for the period 8 February 1991 to 31 March 1992, subject to conditions: maintain separate accounts for scientific research; file an annual research return to the Secretary, DSIR by 31 May; and submit audited annual accounts showing income, expenditure, assets and liabilities to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income tax (Exemptions) by 30 June each year.

Research approval under section 35(1)(ii) requires institutional recognition, annual research returns and audited account submissions.
Approval is granted to Bangalore Kidney Foundation as an Institution for research-related tax recognition, conditional on maintaining separate research accounts, filing an annual research return to the Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to designated tax and research authorities by 30 June. The approval runs from 4 March 1991 to 31 March 1994 and the organisation should apply for extension through the tax authorities three months before expiry, with specified copy requirements to the research department.

Registrar powers clarified and Rule 34A sets triplicate filing and hearing procedure for rectification under section 254(2).
The amendment vests the Registrar with custody of Tribunal records and detailed administrative powers-including receipt, endorsement for limitation, scrutiny, defect rectification, requisition and inspection of records, consolidation and segregation of cases, fixing hearings and issuing certified copies-subject to directions of the President and senior officers. It also introduces Rule 34A requiring applications under section 254(2) to state the mistake, be filed in triplicate, follow filing procedure, be heard by the original Bench with reasonable opportunity to parties, and be disposed in writing with reasons.