Tax exemption under section 10(23C)(v) limited by conditions on income application, permitted investments and incidental business income.
Notification grants tax exemption under 10(23C)(v) to Society of the Franciscan (Hospitaller) Sisters, Bombay for specified assessment years, subject to conditions: (i) income must be applied or accumulated wholly and exclusively for the society's objects; (ii) funds must be invested or deposited only in forms specified by subsection (5) of section 11 except certain voluntary contributions held as jewellery, furniture, etc.; and (iii) the exemption does not cover business income unless the business is incidental to the objects and is maintained in separate books.

Approval under section 35(1)(ii) grants institutional research status subject to reporting, audit conditions and renewal procedure.
Approval is granted to the National Institute of Construction, Management and Research as an Institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, subject to maintaining separate research accounts, filing an annual research return with 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 approval covers 1 April 1991 to 31 March 1992 and requires timely application for extension through the Commissioner/Director of Income-tax, with six copies of extension applications sent to the Secretary, Department of Scientific and Industrial Research.

Approval under section 35(1)(ii) granted with compliance, annual reporting, and separate accounting obligations.
Approval was granted to Breach Candy Medical Research Centre as an Institution under Section 35(1)(ii) subject to conditions: maintain separate accounts for scientific research receipts; submit an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May; and furnish audited annual accounts showing income, expenditure, assets and liabilities to specified tax and research authorities by 30 June. The approval is effective from 1 April 1991 to 31 March 1992 and includes procedures for applying for extension of the approval.

Approval under section 35(1)(ii) for scientific research requires separate research accounts and annual reporting obligations.
Approval is granted to Rajkot Cancer Society as an Institution for scientific research under clause (ii) of section 35, subject to maintaining separate research accounts, 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 specified tax and research authorities by 30 June each year; the approval applies for a specified period and prescribes procedures for applying for extension.

Research exemption approval requires separate research accounts, annual returns, and submission of audited accounts each year.
Approval was granted to The Bandra Holy Family Medical Research Society as an approved association for research under section 35(1)(ii), subject to maintenance of separate research accounts, annual submission of a research activities return to the Department of Scientific and Industrial Research, and yearly submission of audited annual accounts to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the local Commissioner/Director of Income tax (Exemptions); the notification also prescribes the procedure for applying for extension of approval.

Research institution approval under section 35(1)(ii) requires separate research accounts, annual returns and audited submissions.
Approval under section 35(1)(ii) is granted to Deendayal Cancer Research Centre, Pune for 1 April 1991-31 March 1992, subject to maintaining separate research accounts, 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 to the Director-General of Income-tax (Exemptions), the Secretary, DSIR, and the relevant Commissioner/Director by 30 June each year; extension application procedures and copy requirements are prescribed.

Exemption under section 10(23C)(iv): Defence and Security Relief Fund, Haryana notified for certain assessment years.
Central Government notification designates the Defence and Security Relief Fund, Haryana as a notified institution qualifying for tax exemption under the relevant clause of section 10 of the Income-tax Act, applicable for the assessment years 1987-88 to 1989-90, thereby securing tax-exempt status for the Fund within that temporal scope.

Research approval under section 35(1)(ii) requires separate research accounts, annual returns and audited submissions for tax recognition.
Approval under clause (ii) of sub section (1) of section 35 is granted to Thaper Corporate Research and Development and Research Centre for 1 April 1990 to 31 March 1992, conditional 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 the Director General of Income tax (Exemptions), the Secretary, DSIR and the Commissioner/Director of Income tax (Exemptions) by 30 June each year; guidance for applying for extension of approval is provided.

Tax exemption eligibility: notified trust conditional on exclusive application of income, limited investments, and separate accounting for incidental business.
Notification recognizes the trust under 10(23C)(v) subject to conditions: income must be applied or accumulated solely for the trust's objects; funds may be invested only in forms permissible for charitable endowments (excluding voluntary contributions kept in kind); and business income is excluded unless incidental to objectives and maintained in separate books.

Charitable exemption conditioned on exclusive application of income, restricted investments, and incidental business accounting requirements.
Notification under 10(23C)(v) notifies Idara Dawatal Quran, Bombay as entitled to the benefit of clause (23C)(v) of section 10 for assessment years 1989-90 to 1991-92, subject to conditions requiring exclusive application of income to its objects, investment of funds only in modes specified in sub-section (5) of section 11 (excluding certain voluntary contributions held as property), and exclusion of business profits unless incidental with separate books maintained.

Exemption under section 10(23C)(v): R.C. Diocese of Madurai notified subject to application, investment and business conditions.
Notification under 10(23C)(v) notifies R.C. Diocese of Madurai as eligible for the exemption for assessment years 1988-89 to 1990-91, conditioned on applying or accumulating income wholly to its objects; restricting investments to forms prescribed by law (excluding certain voluntary contributions held as tangible assets); and excluding business profits unless the business is incidental to its objectives with separate books maintained.

Tax notification under section 10(23C)(iv) confirms charitable institution recognition for the specified assessment year for tax purposes.
Notification under Section 10(23C)(iv) of the Income-tax Act, 1961, notifies The Andhra Pradesh State Council for Child Welfare, Hyderabad, as recognised for the purposes of that sub-clause for the assessment year 1989-90 by S.O.336 dated 4-7-1991, issued by the Central Government.

Tax exemption under section 10(23C)(v) granted with conditions on application, investment of funds and business income treatment.
Notification under section 10(23C)(v) notifies Sri Vedanta Desikar Devasthanam, Madras for specified assessment years subject to conditions: (i) income must be applied or accumulated wholly and exclusively for the institution's objects; (ii) funds (other than certain voluntary contributions retained as jewellery, furniture etc.) must be invested only in modes specified in section 11; and (iii) the notification does not apply to business income unless the business is incidental and separate books are maintained.

Section 35(1)(ii) approval mandates separate research accounts and annual submission of audited returns by prescribed deadlines.
Approval is granted to Kidwai Memorial Institute of Oncology as an Institution under section 35(1)(ii), conditional on maintaining a separate account for scientific research receipts, furnishing annual scientific research returns 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 designated tax and research authorities by 30 June each year; approval effective from 1 April 1991 to 31 March 1993 with prescribed procedures for extension applications.

Tax exemption under section 10(23) granted to an association, subject to income application, investment and accounting conditions.
Notification designates Ratnagiri Zilla Bridge Association as eligible for exemption under clause (23) of section 10 for assessment years 1990-91 to 1992-93, conditioned on exclusive application or permitted accumulation of income to its objects, restricted forms of investment or retention of voluntary contributions, prohibition on distribution of income to members except by grants to affiliated bodies, and inapplicability of the exemption to business profits unless incidental to objectives with separate books maintained.

Section 35(1)(ii) research approval requires separate research accounts and annual audited returns to specified authorities.
The Schizophrenia Research Foundation (India), Madras is approved under clause (ii) of sub-section (1) of section 35 for the period 1-4-1989 to 31-3-1992, subject to maintenance of a separate research account, annual returns of research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submission by 30 June of 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). The organisation is instructed on procedures and timing for applying for extension of approval.

Research expenditure approval under tax provision granted subject to separate accounts, annual research returns and audited account submissions.
Approval granted to the National Council of Science Museums, Kolkata, as an institution under the tax provision for research expenditure for the stated period, conditional on maintaining separate research accounts, submitting annual returns of scientific research activities to the Department of Scientific and Industrial Research by the annual deadline, and furnishing audited annual accounts showing income, expenditure, assets and liabilities to designated tax and departmental authorities by the prescribed yearly date.

Approval under section 35(1)(ii): institute must maintain separate research accounts and submit annual returns and audited accounts.
Approval is granted to Sri Jayadeva Institute of Cardiology under section 35(1)(ii) in the category of Association for the period 1-4-1991 to 31-3-1992, subject to maintaining a separate account for research receipts, furnishing annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to specified tax and research authorities by 30th June; instructions for applying for extension of approval are also provided.

Approval under section 35(1)(iii) imposes institutional recognition with annual accounts, research returns, and reporting obligations.
Approval is granted to Swami Ramanand Teerth Institute of Socio-Economic Research and National Integration as an Institution for research-related income-tax exemption, subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May each year, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary, and the relevant Commissioner/Director of Income-tax (Exemptions) by 30th June each year; the approval is effective for the period stated and an extension procedure is prescribed.

Research expenditure approval under section 35(1)(ii) granted with annual reporting and accounting conditions for institutions.
Indian National Academy of Engineering approved as an Institution for research exemption under section 35(1)(ii) subject to maintaining a separate research account, furnishing annual scientific returns 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. Approval period: 1 April 1990 to 31 March 1992, with prescribed procedures for timely application for extension.