Approval under section 35(1)(ii) requires separate research accounts, annual returns and audited accounts submission by prescribed dates.
Approval of the Tuberculosis Research Centre, Shri K. J. Mehta T.B. Hospital, Amargarh as an Association under section 35(1)(ii) requires maintenance of a separate account for scientific research receipts; annual returns of research activities to the prescribed authority by 30 April; audited annual accounts and balance sheet to be submitted to the prescribed authority and the concerned Commissioner of Income-tax by 30 June; and an application for extension to the Central Board of Direct Taxes at least three months before expiry. The notification is effective from 14 May 1986 to 31 January 1988.

Name correction: Indian Copper Development Centre replaces Indian Copper Information Centre in finance notification, effective 4 March 1986.
Corrigendum substitutes Indian Copper Development Centre, Calcutta for Indian Copper Information Centre, Calcutta in Ministry of Finance (Department of Revenue) Notification No. 5940 (F. No. 203/85/84-ITA. II) dated 14 August 1986, with effect from 4 March 1986, under file reference 203/147/86-ITA-II.

Approval under Section 35(1)(ii) restricted: prior recognition for Tuberculosis Research Centre limited to a specified termination date.
Approval under Section 35(1)(ii) of the Income-tax Act granted to the Tuberculosis Research Centre, Amargadh is administratively restricted by notification, limiting the period of recognition under the earlier notification to a specified terminal date and thereby curtailing the temporal scope of the Centre's entitlement to benefits from that approval.

Approval restriction under section 35(1)(ii): research foundation's tax approval limited to a specified period.
Approval previously granted to Shri Ram Scientific and Industrial Research Foundation under the Income-tax Act research-approval provision is administratively restricted to a limited terminal period, with the notification narrowing the temporal scope of the earlier approval and thereby limiting the foundation's entitlement under that provision.

Approval under section 35(1)(ii) recognizes a research association subject to separate accounting, annual filings, and renewal conditions.
Approval is granted to Dr. Ramazini Research Institute of Occupational Health Services, Pune as an approved research association subject to maintaining separate research accounts, furnishing annual research returns by 30 April, submitting audited accounts and balance-sheet with copies to the tax commissioner by 30 June, and seeking renewal three months before expiry; the notification specifies the Institute's address and an operative approval period covering two consecutive financial years.

Approval under Section 35(1)(ii) granted; approved research association must maintain separate accounts and meet annual reporting and renewal conditions.
Approval is granted to the Process Engineering Design Development Institute, Calcutta, as an association for purposes of research-related income-tax deduction, subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities by 30 April, submitting audited accounts and balance-sheet copies to the prescribed authority and Commissioner by 30 June, and applying for extension three months before the approval's expiry to avoid rejection.

Research approval under section 35(1)(ii) requires separate research accounts, annual returns and audited filings before extension.
Approval under section 35(1)(ii) is granted to the Alchemic Research Centre as an "Association" for tax recognition of scientific research expenditure from 1-4-1986 to 31-3-1988, subject to conditions: maintain separate research accounts; furnish annual research activity returns by 30 April; submit audited accounts, income and expenditure statements and balance-sheets 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.

Research institution approval under section 35(1)(ii) requires annual returns, audited accounts and advance renewal application.
Bhaskaracharya Pratisthan, Pune is approved as an association for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, read with rule 6, subject to maintaining a separate research account, filing annual research returns by 30 April, submitting audited accounts and balance sheet by 30 June with copies to the Commissioner, and applying for extension to the Central Board of Direct Taxes at least three months before approval expiry; effective 1 April 1986 to 31 March 1987.

Research institution approval under section 35(1)(ii) requires project-limited activities, separate research accounts, and annual compliance filings.
Approval of Batra Medical Research Centre, New Delhi as an approved institution under the tax provision for research expenditure is granted subject to conditions: maintenance of separate accounts for research receipts and expenditure; restriction to listed research programmes with prior clearance required for others; annual returns of research activities by 30 April; audited accounts and balance-sheet submission by 30 June to the prescribed authority and Commissioner of Income-tax; and advance application for extension before expiry.

Research institution approval under section 35(1)(ii) requires separate accounts, annual reports, audited accounts and timely renewal.
The Spastics Society of India is approved as an Institution for research-related tax purposes on condition that it maintains a separate account for research receipts, files annual research activity returns to the prescribed authority by 30 April, submits audited annual accounts and balance-sheet to the prescribed authority and copies to the tax commissioner by 30 June, and seeks extension of the approval from the central tax authority three months before expiry; the approval runs from 1 July 1986 to 30 June 1987.

Research approval under section 35(1)(ii) requires separate research accounts, annual returns and audited account submissions.
Approval under the income-tax provision for research expenditure was granted to Gujarmal Modi Institute of Medical Sciences, New Delhi, as an association subject to conditions: maintain separate research accounts; file prescribed annual returns of scientific research activities; submit audited annual accounts, income and expenditure statement and balance-sheet to the prescribed authority and the commissioner by the annual deadline; seek timely advance application for extension of approval; and limit activities to specified research programmes while excluding capital medical care equipment from funding under the research provision, with ability to obtain case by case clearance for additional programmes.

Notification under section 10(23C)(v) recognises The Bombay Society of the Franciscan Sisters of Mary for specified assessment years.
Notification under section 10(23C)(v) records that The Bombay Society of the Franciscan Sisters of Mary is recognised by the Central Government for the purposes of that provision and designates the specified assessment years to which the recognition applies, situating the society within the statutory framework for tax treatment of eligible charitable entities.

Notification under section 10(23C)(v): Trust recognized for tax-exempt status for specified assessment years by Central Government.
Central Government, exercising the power conferred by the specified sub-clause of clause (23C) of section 10 of the Income-tax Act, notifies Sree Adya Jagadguru Sankaracharya Shree Mahasamasthana Gokarna Trust as eligible under that provision for the purpose of income-tax exemption, covering the assessment years specified in the notification.

Notification under section 10(23C)(v) by Central Government confirms charitable status for specified assessment years of an educational society.
Central Government, exercising power under sub clause (v) of clause (23C) of section 10 of the Income tax Act, notifies the Society of the Sisters of the Divine Saviour, Manjalumoodu, as qualifying within that sub clause for the assessment years 1982 83 to 1986 87, thereby identifying the society for the purposes of the income tax exclusion provision for those years.

Research expenditure approval under section 35(1)(ii) enables institutional tax recognition subject to reporting and accounting obligations
Approval under section 35(1)(ii) is granted to the Madras Institute of Magnetobiology as an Association for tax recognition of scientific research expenditure, conditioned on maintaining separate research accounts and fulfilling prescribed reporting, audited accounts submission, and timely renewal application requirements to the appropriate authorities.

Approval under section 35(1)(iii): institute must maintain separate research accounts and submit annual returns and audited accounts.
Approval under section 35(1)(iii) is granted to T.A. Pai Management Institute, Manipal, subject to maintaining a separate account for research receipts; filing annual returns of scientific research activities by 30 April; submitting audited annual accounts, income and expenditure statements and balance sheet to the prescribed authority and the Commissioner by 30 June; and applying to the Central Board of Direct Taxes for extension at least three months before approval expiry. The approval period runs from 24 May 1985 to 31 March 1988.

Approval under section 35(1)(ii) requires separate research accounts, annual research returns, audited accounts, and timely renewal application.
Forbes Research Centre, New Delhi, is approved under section 35(1)(ii) as an "Association" subject to conditions: maintain separate research accounts; furnish annual research returns by 30 April to the prescribed authority; submit audited annual accounts and balance-sheet with copies 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 at risk of rejection. The notification states the Institution's address and the effective approval period.

Research institution approval requires separate research accounts, annual returns, audited accounts and timely renewal application.
Approval under section 35(1)(ii) is granted to the Lions Cancer Research Centre, Surat as an Institution subject to conditions: maintain separate research accounts; furnish annual returns of scientific research 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 to the Central Board of Direct Taxes for extension at least three months before approval expiry. The approval period runs from 20-1-1986 to 31-3-1987.

Tax approval under section 35(1)(iii): institution must maintain separate research accounts and file annual returns and audited accounts.
The Indian Council of Philosophical Research is approved as an Institution under clause (iii) of sub section (1) of section 35 of the Income tax Act, conditional on maintaining separate accounts for research funds, filing annual research returns to the prescribed authority by 30 April, submitting audited accounts and balance sheet to the prescribed authority and the Commissioner by 30 June, and applying for approval extension at least three months prior to expiry.

Approval under section 35(1)(ii): institutional research approval subject to annual returns, audited accounts, and renewal conditions.
Approval under section 35(1)(ii) was granted to Nutrition Foundation of India as an approved institution in the category Association for the period 1-4-1986 to 31-3-1987, subject to conditions: maintain a separate account for research receipts; furnish annual research returns by 30th April; submit audited annual accounts and balance sheet to the prescribed authority and Commissioner by 30th June; and apply for renewal at least three months before approval expiry, with late applications liable to rejection.