Section 194A notification designates Housing Development Finance Corporation Limited for specified withholding provisions under the Income-tax Act.
Central Government issues a statutory notification designating a corporate entity in Bombay under the sub-clause of the withholding-tax provision of the Income-tax Act, identifying that corporation for the purposes of the specified withholding-tax mechanism.

Scientific research approval under section 35(2A) enables tax recognition for a sponsored jute genetics project.
Approval under section 35(2A) of the Income-tax Act, 1961 (read with rule 6(iv) of the Income-tax Rules, 1962) is given to a research project on cyto- and chemo-genetics of male-sterile jute, sponsored by Hindustan Lever Ltd., to be conducted at Bidhan Chandra Krishi Viswa Vidyalaya for three years from 1 April 1980, with the estimated expenditure recorded; the institution is noted as previously approved under the Act for research-related tax recognition.

Research institution approval under section 35(1)(ii) conditions association status on separate accounts and annual returns.
Approval under section 35(1)(ii) recognises the Jhaverbhai Patel Research Centre, Bombay as an Association in other natural or applied sciences, subject to maintaining a separate account for sums received for scientific research (excluding agriculture, animal husbandry, fisheries and medicines) and furnishing an annual return of scientific research activities to the prescribed authority in prescribed forms by 30 April each year, for the period specified in the notification.

Scientific research association approval conditions research accounting, annual audited accounts and reporting obligations to tax authorities.
Approval as a scientific research association is granted subject to maintaining separate accounts for medical research receipts, furnishing annual returns of scientific research activities to the prescribed authority by 31st May each year, and submitting annual audited statements of accounts to that authority with a copy sent to the concerned Income-tax Commissioner; the approval is effective for a limited specified period and is recorded by official notification.

Research approval grants tax-recognition subject to separate research accounts and annual returns annually to authorities.
The Institute of Road Transport, Madras is approved as an approved institution for research in other natural or applied sciences (excluding agriculture, animal husbandry, fisheries and medicines) subject to conditions: maintain a separate account for sums received for eligible scientific research; furnish annual returns of scientific research activities to the prescribed authority by 30 April each year; and submit annual return and statement of accounts to the Commissioner of Income-tax, Madras. Approval is effective for a fixed three-year period.

Notification under section 10(23C)(v) confirms tax-exempt recognition for Coimbatore Sree Ayyappa Seva Sangham for specified years.
Notification under Section 10(23C)(v) of the Income-tax Act notifies The Coimbatore Sree Ayyappa Seva Sangham as within the scope of that provision for the assessment years specified, formalizing the Sangham's recognition for tax-exempt treatment for those assessment periods.

Approval under section 35(1)(ii) grants research-institute recognition subject to separate accounts and annual returns by prescribed deadlines.
Approval under section 35(1)(ii) recognises Usha Scientific Research Institute, Calcutta, as an "Association" in other natural or applied sciences (excluding agriculture/animal husbandry/fisheries and medicines) on condition that it maintains separate accounts for research receipts, furnishes annual scientific research returns to the prescribed authority by 30 April each year in prescribed forms, and submits its annual return and statement of accounts to the Commissioner of Income-tax, Calcutta; the approval is effective for a three-year period from 1 April 1980 to 31 March 1983.

Scientific research programme approval under section 35(2A) recognises Vapour Liquid Equilibria project with IIT Bombay as implementing lab.
Approval is granted under the Income tax Act research provision, read with the Income tax Rules, for the Vapour Liquid Equilibria programme sponsored by Engineers India Ltd., to be implemented by the Indian Institute of Technology, Bombay, with commencement and completion dates specified and an estimated project outlay recorded; the notification also notes IIT Bombay's prior institutional recognition under the income tax institutional approval provision.

Approval under section 35(1)(ii): research institute recognized for tax-deduction eligibility during a specified effective period.
The Potash Research Institute of India, New Delhi, has been recognized by the prescribed authority for the purposes of clause (ii) of sub section (1) of the Income tax Act, 1961, qualifying the institution for tax deduction considerations tied to scientific research expenditure, with approval operative from 1 April 1980 to 31 March 1982.

Approval under section 35(2A) - research programme recognised for tax purposes subject to annual reporting and audited accounts.
Approval is granted under sub-section (2A) of section 35 for the Indian Cancer Society's ten-year research programme on early cancer diagnosis and treatment, subject to maintaining a separate project account, furnishing annual project returns to the Council by 31 May each year in prescribed form, and providing the annual audited statement of accounts to the Council and the concerned Income-tax Commissioner by 31 May.

Scientific research programme approval under section 35(2A) requires separate accounts, annual returns, and audited statements to tax authorities.
Approval under section 35(2A) recognises a named scientific research programme for tax purposes subject to conditions: maintenance of separate accounts for project receipts and expenditure; annual returns to the approving Council by 31st May in the prescribed form; and submission of the annual audited statement of account to the Council and the concerned Income-tax Commissioner by 31st May.

Approved Institution status for scientific research associations requires separate research accounts and annual audited returns.
Approval is granted to T.T. Ranganathan Clinical Research Foundation as an Approved Institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, categorising it as a scientific research association in medical research. The Foundation must maintain separate accounts for research receipts, furnish annual returns of scientific research activities to the prescribed council by 31st May each year, and furnish an annual audited statement of accounts to the council and a copy to the Income-tax Commissioner. The approval is effective for a defined limited period.

Scientific research association approval under section 35(1)(ii) requires separate research accounts and annual audited returns to the Council.
The Swasthiyog Pratishthan Charitable Trust, Miraj, is approved as a scientific research association for tax purposes for a three year period, conditional on maintaining separate accounts for research receipts, furnishing annual returns of research activities to the Council by 31 May each year, and furnishing an annual audited statement of accounts to the Council by 31 May and sending a copy to the concerned Income tax Commissioner.

Scientific Research Association approval: grant conditioned on separate research accounts and prescribed annual returns and audited statements.
India Fertility Research Programme, Calcutta is approved as a scientific research association for medical research under the notification, subject to maintenance of a separate account for research funds, submission of an annual return of research activities to the prescribed authority by 31st May in the prescribed form, and furnishing an annual audited statement of accounts to that authority by 31st May with a copy to the concerned income-tax office; the approval is effective for a three-year period noted in the notification.

Approval under section 35(1)(ii): research institution recognised by the prescribed authority and granted notified status for a limited period.
Approval is granted to an agricultural research institution by the prescribed authority for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, recognising the institution for the relevant tax related benefits; the approved institution is Dhir Krishi Mangal Society, Baroda, effective for a fixed three year period under Notification Number 2038, File Number 203/118/79-ITA.II.

Tax exemption approval under Section 35(1)(ii) conditioned on exclusive research use, separate accounts, and annual reporting.
Approval is granted to the Economic & Scientific Research Foundation, New Delhi, for tax exemption under Section 35(1)(ii) subject to three conditions: exclusive use of funds for promotion of social science research; maintenance of separate accounts for funds raised under the exemption; and submission of an annual report and audited accounts to the prescribed authority showing funds collected and their utilisation. The approval is effective for a fixed three year period.

Approval as Scientific Research Association requires separate research accounts, annual returns to council, and audited statements to tax authorities.
Approval is granted to Shri Gopikrishna Taori Charitable Trust, Nagpur, as a Scientific Research Association for medical research, subject to maintenance of a separate account for research receipts, annual returns of research activities to the prescribed council by 31st May, and an annual audited statement of accounts to the council with a copy to the concerned income tax commissioner; the approval is effective for a specified limited period.

Research exemption for approved institution: funds limited to independent social science research with strict accounting and reporting.
Approval grants exemption for research to the Institute of Marketing and Management, New Delhi, limited to activities directly relating to independent social science research; funds collected under the exemption must be used exclusively for promoting social science research, maintained in separate accounts, and reported annually with audited accounts to the prescribed authority; the approval is time-limited to a three-year period and subject to the stated conditions of use, accounting and reporting.

Research institution approval grants tax-recognition subject to separate accounts, annual reporting and submission of accounts to tax authorities.
Approval is granted to Adi Sankara Advaita Research Centre, Madras as an approved research institution in the category 'Association' for other natural and applied sciences, subject to maintaining separate research accounts (excluding certain fields), filing an annual scientific research return to the prescribed authority by 30 April each year, and submitting the annual return and statement of accounts to the Commissioner of Income-tax, Madras; the approval is effective for the specified calendar year.

Research programme approval under section 35(2A) secures tax recognition for a sponsored study with IIT Bombay as implementer.
Approval is granted to a specific scientific research programme for recognition under section 35(2A) of the Income tax Act, 1961, read with rule 6(iv) of the Income tax Rules, 1962, identifying the programme title, sponsor, implementing laboratory, proposed commencement and completion dates, and the estimated outlay, thereby specifying the operative parameters for statutory research related tax consideration.