Approval under conservation donation provisions permits support for a gene bank subject to annual accounts and progress reports.
Approval is granted to M/s. Four Eyes Foundation, Pune for the "Susala Gene Bank-2" programme for three years from 1 August 1990, subject to maintenance of a separate donation account for conservation, annual progress reports to the prescribed authority by 30 June, submission of annual accounts and copies to tax commissioners by 30 June, and the prescribed authority's power to withdraw approval, including retrospectively.

Specified telephone bonds transfer condition: transferee must notify issuer by registered post within sixty days to secure tax benefit.
Central Government specifies 7 year 13% taxable secured redeemable non convertible telephone bonds, 1991 (5th Issue), issued by Mahanagar Telephone Nigam Limited, New Delhi, under the proviso to section 193; the tax benefit on transfer by endorsement or delivery is admissible only if the transferee informs the issuer by registered post within sixty days of such transfer.

Specification of taxable telephone bonds under section 80L requires transferee to notify issuer promptly after transfer.
Central Government specifies 7-year 13% taxable secured redeemable non-convertible telephone bonds (1991, 5th Issue) as eligible under clause (ii) of sub section (1) of section 80L of the Income tax Act, 1961. The benefit on transfer by endorsement or delivery is admissible only if the transferee informs the issuer by registered post within sixty days of the transfer.

Specified debt instruments: benefit applies to designated non cumulative secured redeemable bonds, subject to transferee's registered notice within prescribed period.
The Central Government specifies certain 7 year taxable non cumulative secured redeemable bonds as specified debt instruments for purposes of the proviso to section 193; where these bonds are transferred by endorsement or delivery, the transferee must inform the issuing company by registered post within sixty days of transfer to avail the benefit under the proviso.

Specified Bonds under section 80L qualify for tax benefit; transferee must notify issuer by registered post within prescribed period.
Central Government specifies specified bonds issued by the Nuclear Power Corporation of India Limited, Bombay, as eligible for the tax benefit under the relevant clause; the benefit on transfer by endorsement or delivery is admissible only if the transferee informs the issuing company by registered post within sixty days of such transfer.

Institutional approval under section 35(1)(ii) requires research accounting, annual returns, and audited accounts submission deadlines.
Approval to the Indian Register of Shipping, Bombay, as an Institution under clause (ii) of sub section (1) of section 35 is granted for the stated approval period, subject to maintaining separate accounts for scientific research, furnishing annual returns of research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to designated tax and departmental authorities by 30 June each year; the notification also requires timely applications for extension of approval through prescribed channels.

Tax exemption notification: trust recognised subject to exclusive application of income and permitted investment restrictions.
Notification under 10(23C)(v) recognises Sri Gangadhareswar Trust as qualifying for tax exemption for specified assessment years provided the trust applies or accumulates income exclusively for its objects, confines investments to permitted modes (with limited exception for voluntary contributions in forms like jewellery or furniture), and excludes business profits unless the business is incidental and accounted for separately.

Charitable exemption under section 10(23C)(iv) granted subject to exclusive application of income and specified investment limits.
Charitable exemption under section 10(23C)(iv) notifies Swami Ramananda Tirtha Memorial Committee, Hyderabad as eligible for the sub-clause for assessment years 1990-91 to 1992-93, subject to conditions that income be applied wholly and exclusively to its objects, investments be limited to specified forms (excluding certain voluntary contributions maintained as assets), and business income is excluded unless incidental to its objectives with separate books maintained.

Approval under section 35(1)(ii) requires separate research accounts, annual DSIR returns, and audited accounts submission.
Approval under section 35(1)(ii) recognises the Diabetes Research Centre Foundation for research-related tax purposes subject to three conditions: maintain a separate account for research receipts; furnish annual scientific-research returns to the Secretary, DSIR by 31st May; and submit audited annual accounts to the Director-General (Exemptions), the Secretary, DSIR, and the local Commissioner/Director (Exemptions) by 30th June. The approval applies for 1-4-1991 to 31-3-1992 and the organisation must apply for extension through the local tax authority in advance, sending six copies to the Secretary, DSIR.

Approval under section 35(1)(ii) requires separate research accounts and annual audited submissions to tax and research authorities.
Approval under Section 35(1)(ii) was granted to the Centre for Earth Science Studies as an Institution, conditional on maintaining a separate account for scientific research receipts and meeting annual filing obligations: annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May, and submission of audited annual accounts to designated tax and research authorities by 30th June.

Scientific research approval under tax law requires separate research accounts, annual returns and audited filings by specified deadlines.
Approval of The South India Textile Research Association is subject to compliance: maintain a separate account for scientific research; furnish annual scientific 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 Commissioner/Director of Income-tax (Exemptions) with jurisdiction by 30 June. The organisation must apply for extension of approval through the tax authorities and send specified copies to the DSIR.

Institutional approval under section 35(1)(ii) requires separate research accounts and annual reporting to tax and research authorities.
Approval of Central Power Research Institute as an Institution under section 35(1)(ii) of the Income-tax Act, 1961, is effective from 1 April 1991 to 31 March 1992, subject to maintaining separate research accounts, furnishing annual research activity returns 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; applications for extension must be made through the appropriate Commissioner/Director three months before expiry, with six copies to the Secretary for extension requests.

Tax exemption approval under section 35(1)(ii) requires separate research accounts, annual returns and audited accounts by deadlines.
Approval granted to The Childs Trust Medical Research Foundation as an Institution under clause (ii) of sub section (1) of section 35 requires maintenance of a separate account for scientific research, 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 (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the local Commissioner/Director. The approval is effective from 1 April 1991 to 31 March 1994 with prescribed procedures for seeking extension.

Research approval granted with institution status requiring separate research accounts and annual audited reporting.
Approval is granted to Vipassana Research Institute as an Institution under section 35(1)(iii) of the Income-tax Act, subject to conditions: maintain a separate account for research receipts, furnish annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submit audited annual accounts to specified tax and research authorities by 30 June each year; the notification also fixes the approval period and prescribes the procedure and timeline for applying for extension of approval.

Approval under section 35(1)(ii) grants research institution status subject to separate accounts and annual reporting and audit submissions.
Approval is granted to the National Society for the Prevention of Blindness India, Dr. Rajendra Prasad Centre for Ophthalmic Sciences, as an Institution for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, effective 1 April 1991 to 31 March 1993, subject to maintenance of separate accounts for scientific research, annual submission of research activity returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and annual submission by 30 June of audited accounts to the Director General of Income tax (Exemptions), the Secretary, and the local tax commissioner/director.

Approval under section 35(1)(ii): Institutional status requires separate research accounts, annual research returns and audited accounts submission.
Approval under section 35(1)(ii) recognises the National Institute for Traning in Industrial Engineering, Bombay as an "Institution" for research related tax purposes, subject to maintaining a separate account for research receipts, furnishing annual research activity returns to the Secretary of the Department of Scientific and Industrial Research by the annual deadline, and submitting audited annual accounts to the Director General of Income tax (Exemptions), the Secretary, and the local Commissioner/Director by the annual submission deadline.

Section 35(1)(iii) approval confirms institutional recognition for scientific research, subject to annual returns and audited accounts submission.
Approval is granted to Ved Vigan Mahavidya Peeth, College of Vedic Science, Yoga and Sanskrit Studies, Bangalore, as an institution under Section 35(1)(iii) for scientific research from 1-4-1990 to 31-3-1992, subject to maintaining separate research accounts, filing annual returns of research activities to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting 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) by 30th June each year.

Approval under section 35(1)(iii) confers institutional research approval subject to separate accounts and annual audited filings.
Approval is granted to the Indian Institute of Management, Vastrapur, Ahmedabad as an Institution for purposes of scientific research subject to maintaining a separate research account, furnishing annual research returns 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 approval applies for the period from 6 May 1991 to 31 March 1994 and prescribes application procedures and timelines for extension of the approval through the jurisdictional tax officer and the Department of Scientific and Industrial Research.

Research institution approval requires maintaining separate research accounts and annual audited reporting to designated authorities.
The Research Society of the Bombay College of Pharmacy is approved as an Institution under clause (ii) of sub-section (1) of section 35, effective for the stated financial year, subject to maintaining separate accounts for scientific research, furnishing annual returns of research activities to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the local Commissioner/Director of Income-tax (Exemptions) by 30th June; procedures for timely application for extension are prescribed.

Approval under section 35(1)(ii): university recognition contingent on separate research accounts and annual audited reporting.
Saurashtra University is approved under section 35(1)(ii) as a University for research-related tax recognition, conditional on maintaining separate research accounts, filing annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to specified authorities by 30 June. The approval is effective from 6-5-1991 to 31-3-1993 and sets out procedures and timelines for applying for extension of approval.