Research institution approval under section 35(1)(ii) requires separate research accounts and annual audited reporting to specified authorities.
The Foundation for Research in Community Health is approved as an institution for income-tax research deduction purposes subject to conditions: maintain separate research accounts; furnish annual returns of scientific research activities 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, Department of Scientific and Industrial Research, and the local Commissioner/Director (Exemptions) by 30 June. The notification sets the approval period and prescribes the procedure for extension applications.

Approval under section 35(1)(ii) for scientific research institution requires annual returns, audited accounts and renewal application procedures.
Approval under section 35(1)(ii) is granted to Man Made Textile Research Association as an Institution for scientific research, conditioned on maintaining separate research accounts, filing annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to specified income tax and DSIR authorities by 30 June; the approval covers 1 April 1991 to 31 March 1992 and prescribes procedures for applying for extension.

Approval under section 35(1)(ii) grants research institution status subject to accounting, annual returns and audited reporting within a fixed period.
Approval under section 35(1)(ii) recognises the Regional Cancer Centre as an institution for scientific research, conditional on maintaining separate research accounts, furnishing annual scientific research returns by 31 May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General (Exemptions), the prescribed scientific authority, and the relevant tax commissioner/director by 30 June; approval is time-limited and subject to a specified extension procedure.

Approval under section 35(1)(ii) confers institutional recognition with annual accounts, research reporting, and extension procedures.
Approval recognizes the Indian Institute of Technology, Powai as an "Institution" under section 35(1)(ii) subject to maintaining separate research accounts, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to tax and research authorities by 30th June; the approval is time-limited to 1 April 1990-31 March 1992 and prescribes procedures for extension of approval, including advance application through the jurisdictional tax officer and submission of multiple copies to the Secretary.

Charitable institution notification under section 10(23C)(v) conditions income application and restricted investments for exemption period.
Notification designates The Bombay Salesian Society as qualifying under the charitable-institution exemption for specified assessment years subject to conditions: income must be applied wholly and exclusively to its objects or accumulated for them; investments and deposits (except certain voluntary contributions in specified forms) must be in permitted forms and modes; and business income is excluded unless incidental to objectives and maintained in separate books of account.

Tax exemption notification for institution restricts investments and requires exclusive application of income and business separation.
Notification grants Srikrishna Janmasthan Seva Sansthan tax-exempt status under clause (23C)(v) for specified assessment years subject to conditions: apply income wholly and exclusively to institutional objects; invest or deposit funds only in modes specified in section 11(5) except certain voluntary contributions held as movables; and exclude business profits from exemption unless business is incidental and separately accounted for.

Tax approval under section 35(1)(iii): institution status granted subject to separate research accounts and annual audited reports.
Approval is granted to F. I. A. M. C. Bio Medical Ethics Centre as an Institution under clause (iii) of sub section (1) of section 35 of the Income tax Act for 1 4 1991 to 31 3 1992, subject to maintaining a separate account for research receipts, filing annual scientific research returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to specified tax and DSIR authorities by 30 June; procedures for applying for extension of approval are stipulated.

Approval under section 35(1)(ii) requires institutions to keep separate research accounts and file annual audited returns.
Approval under section 35(1)(ii) for the Bhausaheb Sardesai Memorial Research Foundation is conditional on maintaining a separate account for scientific research, filing annual returns of 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 relevant Commissioner/Director by 30 June. The approval covers 1 April 1991 to 31 March 1992 and the organisation must apply for extension as prescribed.

Approval under section 35(1)(ii) confirms institution status with annual reporting, audited accounts and renewal requirements.
Approval of the Cancer Institute (W.I.A.), Adyar, Madras as an Institution for scientific research tax purposes is granted subject to maintaining separate accounts for research receipts, furnishing annual returns of 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. The approval covers 1 April 1991 to 31 March 1992 and requires timely application for extension, with specified copy and transmission procedures.

Charitable exemption notified for Jehangir Art Gallery subject to exclusive application, prescribed investments, and incidental business conditions.
Jehangir Art Gallery, Bombay is notified under the charitable exemption provision for the stated assessment years subject to conditions: income must be applied or accumulated wholly and exclusively for the gallery's objects; funds (excluding certain voluntary contributions retained as jewellery, furniture, etc.) must be invested only in the forms specified in subsection (5) of section 11; and the notification does not apply to business income unless the business is incidental to the objectives and separate books of account are maintained.

Tax exemption recognition under section 10(23C)(v) granted subject to charitable application, investment limits and business income conditions.
Notification grants the Congregation tax-exempt recognition under section 10(23C)(v) for the relevant assessment years on conditions that income be applied wholly and exclusively to its objects, that funds (other than certain voluntary contributions kept in tangible form) be invested only in permitted forms and modes applicable to charitable entities, and that any business income be excluded from the notification unless incidental to objectives and accounted for in separate books.

Tax exemption under section 10(23C)(iv) conditioned on exclusive application of income and investment limits.
Notification grants tax exemption under 10(23C)(iv) to Salesian Province of Calcutta for specified assessment years subject to three conditions: income must be applied or accumulated wholly and exclusively for its objects; funds must not be invested or deposited except in statutory permitted forms (excluding voluntary contributions held as jewellery, furniture, etc.); and the notification does not cover profits and gains of business unless the business is incidental and maintained in separate books.

Tax exemption conditioned on exclusive application of income and restricted investments; business income excluded unless incidental with separate books.
Notification designates the institution for tax exemption under section 10(23C)(v) for specified assessment years subject to conditions: income must be applied or accumulated exclusively for the institution's objects; investments or deposits are limited to permitted forms for charitable application, except voluntary contributions maintained as jewellery or furniture; and business income is excluded unless incidental to objectives and maintained in separate books.

Tax exemption notification: charity income allowed if applied to objects, invested in specified modes, and business is incidental.
Central Government notifies Cathedral Relief Service, Calcutta under sub clause (iv) of clause (23C) of section 10 for assessment years 1990 91 to 1992 93, subject to conditions: the assessee must apply or accumulate income wholly and exclusively to its objects; invest or deposit funds only in the forms or modes specified in sub section (5) of section 11 (excluding certain voluntary contributions held as jewellery or furniture); and the notification excludes profits and gains of business unless the business is incidental and separate books of account are maintained.

Tax exemption recognition for charitable institution granted, subject to income use, permitted investments, and incidental business accounting.
Notification recognizes the Catholic Mission of Western Bengal, Calcutta under section 10(23C)(iv) for assessment years 1990-91 to 1992-93, conditional on applying or accumulating income wholly and exclusively for its objects; restricting investments and deposits to forms permitted for charitable trusts except for voluntary contributions retained as jewellery or furniture; and excluding business income unless incidental to objectives with separate books maintained.

Tax exemption notification for a charitable institution conditioned on exclusive application of income and permitted investment modes.
Notification under section 10(23C)(v) grants Jai Phiorj Clubwala Dar-E-Meher conditional exemption provided the assessee applies or accumulates income wholly and exclusively to its objects, confines investments and deposits to the forms permitted for charitable funds (excluding certain voluntary contributions held as jewellery or furniture), and excludes business profits unless the business is incidental to its objectives with separate books maintained.

Tax exemption under section 10(23C)(iv) conditioned on exclusive application of income and restricted permissible investments.
Notification confers tax-exempt status under section 10(23C)(iv) for designated assessment years conditional on exclusive application or accumulation of income to the institute's objects, limitation of investments or deposits to legally permitted forms (excluding certain in-kind voluntary contributions), and non-application to business income unless incidental to the objects with separate books maintained for such business.

Tax exemption notification recognises Joint Plant Committee as exempt for the specified assessment year under Income Tax law.
By Notification No. S.O.2053 dated 26-4-1991, the Central Government, exercising the power under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies the Joint Plant Committee for the purposes of that sub-clause, thereby specifying the Committee as the recognised entity entitled to the provision's benefits for the assessment year 1989-90.

Tax exemption for charitable funds: Calcutta Zoroastrian community fund notified subject to exclusivity, investment and business conditions.
Notification under sub-clause (iv) of clause (23C) of section 10 notifies Calcutta Zoroastrian Community's Religious and Charity Funds for assessment years 1990-91 to 1992-93 subject to conditions: apply or accumulate income wholly and exclusively to objects; invest or deposit funds only in modes permitted for charitable trusts (except voluntary contributions in jewellery, furniture, etc.); and exclude business profits unless business is incidental and separately accounted.

Notification under section 10(23C)(v) extends tax exemption to a religious charity subject to investment and business conditions.
Notification grants coverage under section 10(23C)(v) to Calcutta Zorostrian Community's Religious and Charity Funds subject to conditions: income must be applied or accumulated solely for the fund's objects; investments or deposits are restricted to modes permitted by section 11 (with an exception for voluntary contributions held as jewellery or furniture); and the notification does not apply to business income unless the business is incidental to the objects and separately accounted for.