Approval under section 35(1)(ii) enables institution recognition for scientific research subject to annual accounts and reporting obligations.
World Wide Fund for Nature-India is approved as an institution for the research-related tax provision, subject to maintaining a separate account for research receipts, furnishing an annual return of scientific research activities to the Secretary, 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 Commissioner/Director of Income-tax (Exemptions) by the prescribed annual date.

Approval under section 35(1)(ii) confers recognised research institution status; mandates separate accounts, annual returns and audited accounts.
The approval requires the organisation to maintain a separate account for sums received for scientific research, to furnish an annual scientific research return to the Secretary, Department of Scientific and Industrial Research by 31st May each year, and to 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 by 30th June each year.

Approval under section 35(1)(ii) grants university status subject to specified conditions and annual reporting obligations.
Approval is granted to Sri Sathya Sai Institute of Higher Learning as a University under section 35(1)(ii), subject to maintaining separate accounts for scientific research, furnishing an annual return 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 of Income-tax (Exemptions), the Secretary, and the jurisdictional Commissioner/Director by 30 June. The approval is effective from 4 March 1991 to 31 March 1992 and includes prescribed procedures for applying for extension.

Research institution approval under Section 35(1)(ii) requires separate research accounts, annual returns and audited filings for compliance.
Approval under Section 35(1)(ii) recognises Bai Jerbai Hospital for Children and Institute of Child Health Research Society as an Institution eligible for related tax benefits, conditioned on maintaining separate research accounts, filing an annual scientific research return with the research department by the prescribed deadline, and submitting audited annual accounts of income, expenditure, assets and liabilities to the tax and research authorities each year.

Research approval compliance requires separate research accounts and annual audited filings to tax and research authorities.
Approval is granted to Kamayani Udyog Kendra Society as an Institution under clause (ii) of sub-section (1) of section 35 for 1 April 1991 to 31 March 1992, subject to maintaining a separate account for research receipts, filing an annual scientific research return to the Secretary, Department of Scientific and Industrial Research by 31 May, submitting audited annual accounts to specified authorities by 30 June, and following the prescribed procedure for extension applications through the Director-General of Income-tax (Exemptions) and the Secretary, Department of Scientific and Industrial Research.

Research exemption approval imposes separate accounts and annual reporting obligations with prescribed filing deadlines.
Approval is granted to Karnataka Institute of Applied Agricultural Research as an Institution for research-related tax recognition for 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 the Director General of Income tax (Exemptions), the Secretary, DSIR, and the local Commissioner/Director by 30 June; guidance is given on procedure and timing for applying for extension of approval.

Research institution approval under section 35(1)(ii) requires separate research accounts, annual return and audited accounts annually.
Indian Plywood Industries Research Association is approved as an Institution for the Income-tax Act research provision, on condition that it maintains separate accounts for scientific research, files an annual return of research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submits audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income-tax (Exemptions) by 30 June. Approval applies from 1 April 1991 to 31 March 1992, with prescribed procedures for applying for extension.

Approval under section 35(1)(ii): institution approved subject to separate research accounts, annual research return and audited accounts submission.
Approval under section 35(1)(ii) is granted to the Indian Institute of Geomagnetism as an "Institution" subject to maintaining a separate account for research receipts, filing an annual scientific research return to 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, DSIR, and the Commissioner/Director of Income-tax (Exemptions) by 30 June each year.

Institutional approval under tax law requires annual audited accounts and research reporting to retain exemption status.
Haffkin Institute is approved as an Institution for research-related tax benefits subject to maintaining a separate account for research receipts, furnishing an annual return of scientific research activities to the Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to specified authorities by 30th June. The approval is effective for the stated period and the organisation must apply through the local tax authority for extension ahead of expiry, with guidance on exceptional late applications and submission of multiple copies to the Department of Scientific and Industrial Research.

Research approval under section 35(1)(iii): University must keep separate research accounts and meet annual reporting obligations.
Approval under section 35(1)(iii) designates the National Law School of India University as a University for research-related tax purposes for 1 April 1991-31 March 1992, conditioned on maintaining a separate research account, furnishing an annual scientific research return to the Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to specified tax and research authorities by 30 June; the notification also sets an application procedure and timeline for extension of approval.

Research association approval under section 35(1)(ii) granted, subject to annual reporting and audited accounts conditions.
Approval under Section 35(1)(ii) is granted to Astra Research Centre India as an "Association" subject to maintaining a separate account for scientific research receipts, 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 specified tax and research authorities by 30 June; the approval is time-limited and renewal requires prescribed applications through the local tax authority and direct submissions to the Department.

Approval under section 35(1)(ii): institution eligible for research-related tax recognition subject to reporting and audited accounts.
Approval under section 35(1)(ii) is granted to the Indian Medical Scientific Research Foundation as an Institution, effective 11 June 1991-31 March 1992, conditioned on maintaining separate research accounts, filing an annual return of scientific research activities 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. The organisation must follow prescribed procedures to apply for extension of approval through the local tax authority and directly to the Secretary, Department of Scientific and Industrial Research.

Tax exemption eligibility requires exclusive application of income, restricted investments, and separate accounting for incidental business.
Notification under section 10(23C)(iv) designates All Bengal Women's Union, Calcutta as eligible for that sub clause for assessment years 1990-91 to 1992-93, conditional on (i) applying or accumulating income wholly and exclusively to its objects, (ii) restricting investments or deposits to modes specified in section 11(5) except for certain voluntary contributions in kind, and (iii) excluding business income unless incidental to objectives with separate books maintained.

Notification under section 10(23C)(iv) conditions charitable recognition on income application, permitted investments and incidental business accounting for specified years.
Notification registers Bombay Panjrapole under section 10(23C)(iv) for specified assessment years, conditional on applying or accumulating income exclusively to its objects; restricting investments and deposits to permitted forms except for voluntary contributions kept as jewellery or furniture; and excluding business profits unless the business is incidental to objectives and accounted for in separate books.

Research institution approval under income tax law: recognition granted subject to separate research accounts, annual returns and audited accounts.
Approval is granted to Eye Research Centre, Madras as an Institution under Section 35(1)(ii) of the Income tax Act, subject to maintaining separate research accounts, furnishing an annual scientific research return to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts showing income, expenditure, assets and liabilities by 30 June to the Director General of Income tax (Exemptions), the Secretary, and the local Commissioner/Director. Approval is effective 1 April 1991 to 31 March 1993 with prescribed procedures for applying for extension.

Approval under section 35(1)(ii) grants research-institution tax exemption with annual accounts, returns, and extension procedures requirements.
Approval is granted to Dr. Ramazini Research Institute of Occupational Health Services, Pune, as an Institution for purposes of Section 35(1)(ii) for 1 April 1991 to 31 March 1992, subject to conditions: maintain separate accounts for research receipts; furnish annual research returns to the Secretary, Department of Scientific and Industrial Research 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 local Commissioner/Director of Income-tax (Exemptions) by 30 June each year.

Research approval under Section 35(1)(ii) requires separate accounts and annual reporting by institutions to tax and science authorities.
Approval as an institution for research-related tax purposes is conditional on maintaining separate research accounts, filing an annual return of scientific research activities with the Department of Scientific and Industrial Research by the prescribed deadline, and submitting audited annual accounts reflecting income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary of the Department of Scientific and Industrial Research, and the relevant tax commissioner/director by the prescribed annual deadline.

Approval under section 35(1)(ii): institution must keep separate research accounts and file annual returns and audited accounts.
Approval is granted to The Bombay Textile Research Association as an institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act for the period 1 April 1991 to 31 March 1993, subject to conditions: maintain separate research accounts, furnish annual scientific research returns to the Department of Scientific and Industrial Research by 31 May, and submit audited annual accounts to specified authorities by 30 June; procedures and timelines for seeking extension of approval are prescribed.

Research institution approval under section 35: granted subject to separate research accounts and annual audited reporting obligations.
Approval is granted to Dr. Vikram A. Sarabhai AMA Memorial Trust as an institution under clause (iii) of sub section (1) of section 35 of the Income tax Act, subject to maintaining separate accounts for research receipts, filing an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to specified authorities by 30th June; approval effective from 1st April, 1991 to 31st March, 1992.

Approval under section 35(1)(ii) grants institutional research exemption subject to separate accounts, reporting, and audited submissions.
Approval under section 35(1)(ii) recognises the Foundation as an institution for research expenditure subject to maintaining separate research accounts, filing an annual scientific research return to the Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director-General (Exemptions), the Secretary, and the relevant Commissioner/Director of Income-tax (Exemptions) by 30 June. The approval period is 1 April 1991 to 31 March 1993, and the Foundation must apply for extension through the prescribed authorities before expiry.