Avoidance of double taxation: treaty allocates taxing rights and prescribes PE-based profit attribution and relief mechanisms.
The Agreement allocates taxing rights between India and Canada to avoid double taxation and prevent fiscal evasion by applying to residents and taxes on income, defining key terms and residency tie-breakers, and prescribing permanent establishment criteria and profit attribution on an arm's-length basis. It sets source-state withholding limits for dividends, interest and royalties/technical fees, provides rules for business profits, immovable property, capital gains, and various personal services, and establishes mechanisms for elimination of double taxation, mutual agreement procedures, exchange of information, non-discrimination, and entry into force and termination rules.

Appropriate authorities under section 269UB constituted as three-member panels to operate within specified metropolitan local limits.
Constitution of appropriate authorities under section 269UB of the Income-tax Act, forming each authority as a three-member body to discharge Chapter XXC functions, with specified member designations and defined metropolitan or municipal local limits. The notification takes effect on 1 October 1986 and notes later substitutions to member appointments and territorial descriptions by subsequent notifications.

Approval under section 35(1)(ii): institute approved as Association subject to annual scientific returns, audited accounts and timely renewal application.
Approval of Central India Institute of Medical Sciences, Nagpur, under section 35(1)(ii) as an "Association" is conditional on maintaining a separate account for research funds; filing annual scientific research returns by 30 April; submitting audited annual accounts, income and expenditure statements and balance-sheet copies to the prescribed authority and the Commissioner of Income-tax by 30 June; and applying to the Central Board of Direct Taxes at least three months before expiry for extension, with late applications liable to rejection.

Research institution approval requires separate research accounts, annual returns, audited accounts, and timely renewal application.
Vivekanand Medical Research Society, Latur, is approved as an institution for income-tax recognition for scientific research under clause (ii) of sub section (1) of section 35, 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 with copies to the Commissioner by 30 June; and apply to the Central Board of Direct Taxes three months before approval expiry for renewal, with late applications liable to rejection.

Approval under section 35(1)(iii): institution recognised for research, subject to separate accounts, annual returns and audited submissions.
Approval under section 35(1)(iii) recognises the Model Institute of Education and Research, Jammu as an Institution for research-related income-tax purposes, conditional on maintaining separate accounts for research receipts, furnishing annual research activity returns by 30 April, and submitting audited annual accounts with income and expenditure and a balance-sheet to the prescribed authority by 30 June with copies to the concerned Commissioner; approval is time-limited and requires timely application for extension.

Institutional approval under section 35(1)(ii): Visva Bharati recognised for research deductions subject to reporting and account conditions.
Visva Bharati is approved as a University for research-related tax purposes, subject to maintaining separate research accounts, filing annual research returns by 30th April, submitting audited accounts and balance-sheets to the prescribed authority and the Commissioner by 30th June, and applying for extension of approval at least three months before expiry; the approval is effective for a specified three-year period.

Research approval under section 35(1)(ii) requires separate research accounts, annual returns, audited accounts and timely renewal.
Approval is granted to Ram Narain Ruia College, Matunga, Bombay, under Section 35(1)(ii) as an approved research institution (category "College") for 1-9-1986 to 31-3-1989. Conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities by 30 April; submit audited annual accounts and balance-sheet to the prescribed authority and Commissioner by 30 June; and apply to the Central Board of Direct Taxes for extension at least three months before approval expiry.

Approval under section 35(1)(iii): institution recognised for research subject to annual reporting, audited accounts, and renewal application.
The Centre for Research in Rural & Industrial Development, Chandigarh, is approved under section 35(1)(iii) as an institution for scientific research, conditional on maintaining separate research accounts, filing annual research activity returns by 30 April, submitting audited accounts and balance-sheet to the prescribed authority and Commissioner by 30 June, and applying for extension of approval to the Central Board of Direct Taxes at least three months before expiry. The approval period runs from 1 August 1986 to 31 March 1988.

Approved Institution recognition under section 35(1)(ii) requires annual research returns, audited accounts, and timely renewal application.
Recognition as an Approved Institution under section 35(1)(ii) for the Kidwai Memorial Institute of Oncology is conditional on maintaining a separate account for research receipts, filing annual returns of scientific research activities by 30 April, and submitting audited annual accounts and a balance sheet to the prescribed authority and the Commissioner of Income-tax by 30 June. Continuation of approval requires an application for extension at least three months before expiry, with late applications liable to rejection.

Approval under section 35(1)(ii) for research institution requires separate research accounts, annual returns, audited accounts, and timely renewal.
Approval under section 35(1)(ii) is granted to K.J. Research Foundation, Madras, as an "Association" subject to conditions: maintain a separate account for sums received for scientific research; furnish annual returns of scientific research activities by 30 April; submit audited annual accounts and balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30 June; and apply for extension of approval to the Central Board of Direct Taxes at least three months before expiry.

Research institution approval requires separate accounts, annual returns, audited accounts and timely renewal applications for compliance.
Approval is granted to The Times Research Foundation, New Delhi, as an Institution under the Income tax framework subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities in prescribed forms by the annual deadline; submit audited annual accounts showing total income, expenditure and a balance-sheet to the prescribed authority with copies to the concerned Commissioner of Income tax by the annual deadline; and apply for extension in advance of approval expiry to avoid rejection.

Approval under section 35(1)(iii) requires separate research accounts, annual returns and audited account submissions before renewal.
Approval is granted to Twenty First Century India Society, Chandigarh, as an approved institution for research tax purposes from 1-8-1986 to 31-3-1988, subject to maintaining separate research accounts, furnishing annual returns of scientific research activities by 30 April, submitting audited accounts and balance-sheet to the prescribed authority and Commissioner of Income-tax by 30 June, and applying for extension to the Central Board of Direct Taxes at least three months before expiry.

Research institution approval under deduction provisions: approved with mandatory accounts, annual returns, audited statements and renewal timing obligations.
The Schizophrenia Research Foundation (India), Madras is approved as an approved institution under Section 35(1)(ii) subject to conditions: maintain a separate research account; furnish annual research activity returns to the prescribed authority by 30 April; submit audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June; and apply for extension three months before approval expiry, with late applications liable to rejection.

Research approval under section 35(1)(ii) requires separate research accounts and timely annual audited returns filed.
Approval is granted to Birla Institute of Medical Research, Gwalior, as an association under clause (ii) of sub-section (1) of section 35, subject to maintaining a separate account for research receipts, furnishing annual returns of research activities to the prescribed authority by 30 April, and submitting audited annual accounts and balance-sheet to the prescribed authority and a copy to the concerned Commissioner of Income-tax by 30 June. Renewal requires application to the Central Board of Direct Taxes three months before expiry, with late applications liable to rejection.

Approval under section 35(1)(ii) allows research deduction subject to separate accounts, annual returns, audited accounts, and renewal filing.
Approval under section 35(1)(ii) was granted to the National Council of Science Museum, Calcutta as an approved Institution for research-related tax purposes, subject to conditions: maintain a separate account for research receipts; furnish annual research returns to the prescribed authority by 30 April; submit audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June; and apply to the Central Board of Direct Taxes three months before expiry for extension. The approval is effective from 1 April 1986 to 31 March 1989.

Research institution approval under section 35(1)(ii) requires separate accounts and annual returns with prescribed reporting obligations.
Approval is granted to Jayaramdas Patel Scientific Research Foundation, Bombay, as an approved institution for research-related tax recognition, conditional on maintaining separate accounts for sums received for scientific research, furnishing annual returns of research activities by 30 April each year, and submitting audited annual accounts, income and expenditure statements, and a balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year; renewal applications must be filed three months prior to expiry.

Approval under section 35(1)(iii) grants approved research institution status subject to strict accounting and reporting compliance.
Approval under section 35(1)(iii) is granted to Jain Vishva Bharati as an approved Institution for scientific research, subject to maintaining separate research accounts, furnishing annual returns of research activities to the prescribed authority, submitting audited annual accounts and balance sheet to the authority and the Commissioner, and timely applying for extension of approval before expiry.

Approval conversion under section 35(1)(ii): perpetual approval converted to time-bound approval with specified expiry notification.
The perpetual approval previously granted to Indian Drug Association, Poona under the Income tax Act for purposes of section 35(1)(ii) is converted by Notification No. S.O.4101 dated 12 9 1986 into a time bound approval valid up to 31 3 1987, thereby limiting the temporal scope of the institution's prior indefinite approval.

Tax approval conversion: perpetual approval under section 35(1)(ii) converted to limited approval affecting institution status.
Perpetual approval granted to the Indian College of Allergy and Applied Immunology, New Delhi, under section 35(1)(ii) of the Income-tax Act, 1961, has been converted to a limited approval valid up to 30-6-1986 by notification dated 12-9-1986, superseding the earlier perpetual approval issued in 1973.

Time-bound approval converted from perpetual status for an approved institution, limiting its Income-tax Act approval duration.
Approval under section 35(1)(ii) for "The Santal Paharia Sewa Mandal Baidyanath--Deoghar, Bihar" is converted from perpetual status into a time-bound approval by Notification S.O.4098 dated 12-9-1986, limiting the institution's approved status and related tax benefits to the notification's terminal date.