Reassessment notice limits: CBDT bars issuing section 148 notices for minimal escaped tax within prescribed four and eight year bands.
The Central Board of Direct Taxes directs that an Income-tax Officer making a reassessment or recomputation under section 147 shall not issue a notice under section 148 within four years from the end of the relevant assessment year if the tax on escaped income is below a specified lower threshold, and shall not issue such notice after four years but before eight years if the tax on escaped income is below a specified higher threshold; the order defines "relevant assessment year" by reference to reassessment provisions and states its commencement date.

Foreign travel tax exemption for specified foreign delegates and media attending the Developing Countries Conference, covering post conference international journeys.
The Central Government exempts from Foreign Travel Tax Deputy Ministers, Foreign Secretaries, their spouses and delegates (including officials) and foreign media representatives from the countries listed in the Schedule, in respect of their international journey at the close of the Developing Countries Conference; the exemption is granted under the enabling statutory provision and is time limited to the period specified in the notification.

Research funding approval under section 35(1)(iii) requires exclusive use for social science research and audited annual reporting.
Approval is granted to the Indian Institute of Psychometry, Calcutta under Section 35(1)(iii) by the prescribed authority for research funding treatment, effective from the date of notification and valid for three years, subject to conditions requiring exclusive use for social science research, maintenance of a separate account for exempt funds, and submission of an annual report with audited accounts to the Council.

Approval under Section 35(2A) enables specified industrial research projects to qualify for tax treatment for research expenditure.
Approval is granted for a scientific research programme under sub-section (2A) of section 35 of the Income-tax Act, 1961, covering three projects: transmission system improvements, chassis and cab design improvements, and development of a direct injection engine. The sponsor is M/s. Mahindra & Mahindra Ltd.; the implementing laboratory is The Automotive Research Association of India, Poona. The programme commenced on the specified date, has a two-year completion period, and includes specified estimated outlays. The implementing laboratory is noted as previously approved under the Act.

Approval as scientific research association grants tax recognition subject to separate research accounts and annual audited returns.
Approval as a scientific research association grants tax recognition under clause (ii) of sub section (1) of section 35 read with the Income tax Rules, subject to conditions: maintain a separate account for research funds; furnish annual scientific research returns to the prescribed authority by 31st May in the prescribed form; and submit an annual audited statement of accounts to the prescribed authority by 31st May and furnish a copy to the Income tax Commissioner. The approval for Poona District Leprosy Committee, Pune, was valid from 29 12 1980 to 28 12 1981.

Approved scientific research association status conditioned on separate research accounts and annual audited returns to prescribed authorities.
The Association for the Welfare of Persons with a Mental Handicap in Bombay was approved as a scientific research association under section 35(1)(ii) on condition that it maintain a separate account for medical research, furnish annual scientific research returns to the prescribed council by 31st May each year in the required form, and furnish an annual audited statement of accounts to the council by 31st May each year while sending a copy to the concerned income-tax commissioner; approval is effective for a specified two-year period.

Approval under section 35(1)(ii) institution recognised as Association subject to separate accounts and annual reporting
The Times Technological Research Foundation, New Delhi is approved as an Association for research in other natural and applied sciences (excluding agricultural/animal husbandry/fisheries and medicines) subject to maintaining separate accounts for research receipts, furnishing annual scientific research returns to the prescribed authority in the required forms by the stipulated date, and submitting the annual return and statement of accounts to the Commissioner of Income-tax; the approval is granted for a specified limited period.

Research association approval under section 35: tax treatment contingent on separate accounts and annual reporting compliance.
Approval is granted to Vivekanand Medical Foundation and Research Centre as a Scientific research association for medical research under the Income-tax provision enabling section 35 treatment, conditioned on maintaining separate research accounts, furnishing annual returns of research activities in the prescribed form to the prescribed authority by the annual deadline, and furnishing annual audited accounts to the prescribed authority and the concerned Income-tax Commissioner by the same deadline.

Scientific research association approval requires separate research accounts and annual audited returns for tax recognition.
The Rajkot Cancer Society is approved as a scientific research association under clause (ii) of section 35(1) of the Income-tax Act, read with rule 6(ii) of the Income-tax Rules. Approval is subject to maintaining a separate account for medical research receipts, furnishing annual returns of scientific research activities to the Council by 31st May in prescribed form, and furnishing an annual audited statement of accounts to the Council by 31st May with a copy to the concerned Income-tax Commissioner. The approval is valid for a specified two-year period.

Approval withdrawal under income tax provisions retroactively removes research exemption status for Family Planning Foundation.
The approval granted to Family Planning Foundation, New Delhi, by the prescribed authority for purposes of clause (ii) of subsection (1) of the Income-tax Act's research-related provision has been withdrawn with effect from 18-10-1981, thereby terminating its status as an approved institution under that provision, as notified by the tax administration in Notification No. S.O.995 dated 25-1-1982.

Scientific research approval under section 35(2A) requires separate project accounts and annual audited returns for compliance.
Approval is granted for two scientific research programmes under section 35(2A) with a five-year duration and estimated expenditure. Approval is conditional on maintaining a separate project account, filing annual project returns to the Council by 31 May in prescribed form, and furnishing the annual audited statement of accounts to the Council by 31 May and to the concerned Income-tax Commissioner. The approval is valid only until the specified expiry date.

Research institution approval under section 35(1)(ii) requires segregated project accounts and annual returns to tax authority.
Approval is granted to Adi Sankara Advaita Research Centre, Madras as an approved research institution in the category of Association for specified natural and applied science projects, effective from 1 April 1981 to 31 March 1984. The Centre must maintain separate accounts for sums received for three named research projects, furnish annual returns of scientific research activities to the prescribed authority by 30 April each year in prescribed forms, and submit the annual return and statement of accounts to the concerned Commissioner of Income-tax annually.

Tax approval for research institution - conditional on separate research accounts and annual returns to authorities.
Jaycee Research Foundation, New Delhi, is approved as an Association for research in other natural and applied sciences (excluding agriculture/animal husbandry/fisheries and medicines) subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the prescribed authority by 30 April each year, and submitting the annual return and statement of accounts to the Commissioner of Income-tax; approval is effective from 11-12-1981 to 10-12-1984.

Scientific Research Association approval requires separate research accounts and annual audited returns filed with prescribed authority and tax commissioner.
Approval is granted to Environmental & Nutritional Health Research Organisation, New Delhi, as a Scientific Research Association for medical research, subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the prescribed council by 31st May in prescribed forms, and submitting an annual audited statement of accounts to the council by 31st May and a copy to the concerned income tax commissioner; the approval is effective for a specified three year period.

Approval under section 35(1)(ii): Scientific research association status granted with accounting, annual reporting and audited account obligations.
Approval is granted to Burns Association of India, Bombay as a Scientific Research Association, subject to maintaining a separate account for research funds and furnishing annual returns and activity reports in prescribed forms to the Indian Council of Medical Research. The institution must provide the annual audited statement of accounts to the Council and send a copy to the concerned Income-tax Commissioner by 31 May each year. The approval is effective for a stated limited period and is conditional on compliance with the forms and requirements intimated by the prescribed authority.

Research funding exemption approval requires exclusive use for social science research and annual audited reports.
Approval of the Centre for Development Studies & Activities, Poona as an approved institution under section 35(1)(iii) is notified, subject to conditions: funds collected under the exemption must be used exclusively for promotion of research in social sciences; the Centre must maintain separate accounts for those funds; and it must send annual reports and audited statements of accounts to the prescribed authority showing collection and utilization. The notification specifies the effective period of the approval.

Research institution approval confirms tax-deduction eligibility subject to separate accounts, annual returns, and reporting obligations.
Approval under section 35(1)(ii) is granted to St. Joseph's College as an Association in the field of other natural and applied sciences for a specified three-year period, subject to conditions: maintenance of a separate account for sums received for relevant scientific research (excluding agriculture, animal husbandry, fisheries and medicines), furnishing annual research-activity returns to the prescribed authority in prescribed forms by 30th April each year, and submitting the annual return and statement of accounts to the Commissioner of Income-tax annually.

Research expenditure approval under section 35(2A) confirmed for a sponsored project enabling specified tax treatment for R&D.
Approval is granted for purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961, read with rule 6 of the Income-tax Rules, 1962, for the project "Expoxidation of Oils" sponsored by National Peroxide Ltd., implemented by the University of Bombay, Deptt. of Chemical Technology, with commencement in October 1981, anticipated completion in March 1982, and an estimated outlay.

Approval under section 35(1)(iii) permits institute funds only for social science research with strict reporting duties.
Approval of Karve Institute of Social Service, Poona, as an institution recognised for purposes of section 35(1)(iii) permits collection of funds under the exemption for a fixed effective period, subject to conditions that such funds be used exclusively for promotion of social science research, that separate accounts be maintained for those funds, and that the Institute submit annually an audited statement of accounts and a report to the Council showing collection and utilisation of the funds.

Research expenditure approval under section 35(2A) - project sanctioned with sponsor and approved institution specified.
Approval is granted for a scientific research programme for tax recognition of research expenditure under the Income-tax Act, naming the project title, the sponsoring private entity, the academic institution conducting the research, the estimated project budget and a three-year duration commencing on the stated date. The conducting institution is separately recorded as an approved research institution for income-tax purposes, and the notification situates the approval within the statutory and rule-based framework that governs tax treatment of scientific research programmes.