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Approved Institution University of Mysore, Mysore u/s 35(1)(ii)
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Approval under Section 35(1)(ii): University of Mysore granted research institution status with compliance and reporting obligations.
Approval is granted to the University of Mysore as qualifying under Section 35(1)(ii) of the Income-tax Act, subject to maintaining a separate account for scientific research, furnishing annual returns of scientific research activities by 30 April to the prescribed authority, and submitting audited annual accounts and balance-sheet by 30 June with copies to the concerned Commissioner of Income-tax. The approval is effective from September 7, 1984, to March 31, 1987.
Approved Institution "Administrative Staff College of India, Hyderabad." u/s 35(1)(iii)
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Research institution approval requires separate research accounts and annual audited returns to the prescribed authority and tax commissioner.
Approval is granted to the Administrative Staff College of India, Hyderabad, as an Institution under clause (iii) of sub section (1) of section 35, subject to conditions: maintain a separate account for scientific research receipts; furnish annual returns of research activities to the prescribed authority by 30 April in prescribed forms; and submit audited annual accounts and balance sheet to the prescribed authority and the concerned Commissioner of Income tax by 30 June each year. The notification specifies the effective period and administrative reference.
Approved Institution National Centre for the Performing Arts, Bombay u/s 35(1)(ii)
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Approval under section 35(1)(ii) permits tax recognition for scientific research subject to accounting and reporting conditions.
The National Centre for the Performing Arts, Bombay, is approved as an approved institution for purposes of the Income-tax Act classification for scientific research, subject to conditions: maintain a separate account for research receipts; furnish annual research activity returns to the prescribed authority by 30 April; and submit audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June. The approval is effective from April 1, 1984, to December 31, 1984.
Approved Institution Vastu-Shilpa Foundation for Studies and Research in Environmental Design, Ahmedabad u/s 35(1)(ii)
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Approval of institution status permits research-related tax treatment subject to separate accounts and annual audited submissions.
Notification certifies Vastu Shilpa Foundation as an Approved Institution under clause (ii) of sub section (1) of section 35, subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities in prescribed form by the statutory deadline, and submitting audited annual accounts, income and expenditure statements, and a balance sheet to the prescribed authority with copies to the Commissioner of Income tax; approval effective for the period specified in the notification.
Approved Institution Anam Scientific & Technological Applied Research Foundation, Kadiyam u/s 35(1)(ii)
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Approval under section 35(1)(ii) conditions research accounting, annual returns and audited account submissions for the institution.
Approval of Anam Scientific & Technological Applied Research Foundation, Kadiyam under clause (ii) of sub-section (1) of section 35 is granted for the category "Association" subject to maintaining separate research accounts, furnishing annual returns of scientific research activities by 30 April each year, and submitting audited annual accounts and balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year; approval effective from April 1, 1984 to December 31, 1985.
Approved Institution "EFI Social and Labour Research Foundation, Bombay." u/s 35(1)(iii)
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Institution approval under tax law requires separate research accounts, annual returns and audited accounts to authorities.
Approval is granted to EFI Social and Labour Research Foundation, Bombay, as an Institution for tax-law research expenditure purposes subject to conditions: maintain a separate account for scientific research funds; furnish annual returns of research activities to the prescribed authority by 30th April each year; and submit audited annual accounts showing income, expenditure and a balance sheet to the prescribed authority and the concerned Commissioner by 30th June each year. The approval is effective from 22 March 1984 to 21 March 1986.
Approved Institution Diabetes Research Centre Foundation, Madras u/s 35(1)(ii)
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Research institution approval: association status granted subject to separate research accounts and annual audited reporting deadlines.
Approval is granted to the Diabetes Research Centre Foundation, Madras, as an Association for purposes of clause (ii) of sub section (1) of section 35 read with rule 6, subject to conditions: maintain a separate account for scientific research; furnish annual returns of scientific research activities to the prescribed authority by 30 April each year; and submit audited annual accounts and balance sheet to the prescribed authority and the concerned Commissioner of Income tax by 30 June each year. The notification specifies an effective period for the approval.
Approved Institution The Society for Research on Haematology and Blood Transfusion, Calcutta u/s 35(1)(ii)
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Research institution approval requires separate research accounts, annual activity returns and audited account submissions within prescribed deadlines.
The Society for Research on Haematology and Blood Transfusion, Calcutta is approved as an Association for research-related tax purposes, subject to maintaining separate accounts for research funds; filing annual returns of scientific research activities to the prescribed authority by 30 April; and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June. The approval is effective from 20 November 1984 to 31 March 1986.
Notifies "the Sri Swayam Prakasa Eswarar Temple, Kattummannar Koil, Tamil Nadu" u/s 80G
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Notification under section 80G: temple designated a place of public worship, enabling donor deduction eligibility.
The Central Government issued S.O.1202 dated 2-1-1985 under the Income-tax Act to notify the Sri Swayam Prakasa Eswarar Temple, Kattummannar Koil, Tamil Nadu, as a place of public worship of renown throughout the State, thereby classifying it for donor tax treatment tied to recognised public worship places.
Approved Institution "Bala Mandir Research Foundation, under section (Thirty-five/one/two)
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Research institution approval under section 35(1)(ii) conditions eligibility on separate accounts, annual returns and audited submissions.
Approval of Bala Mandir Research Foundation as an approved research association under section 35(1)(ii) is subject to conditions: maintain a separate research account; furnish annual returns of research activities by 30th April; submit audited annual accounts and balance sheet to the prescribed authority and the Commissioner by 30th June; and apply for renewal to the Central Board of Direct Taxes at least three months before approval expiry, with late applications liable to rejection.
Exemption from levy of duty
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Estate duty exemption for group insurance payouts on employee death under employer schemes, subject to scheme-prescribed limits.
The Central Government, under sub-section (2) of section 33 of the Estate Duty Act, 1953, directs that no estate duty shall be payable in respect of moneys payable on death under the Central Government Employees Group Insurance Scheme, 1980, or under any employer-sponsored group insurance with the Life Insurance Corporation of India, subject to the maximum limit available under the Central Government scheme as in force on the date of publication.
Notifies "Sree Saptashrung Niwasini Devi Trust, Nasik", u/s 10(23C)(iv)
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Notification under section 10(23C): trust recognized for specified assessment years under Income-tax Act, tax exemption status confirmed.
Notification under section 10(23C)(iv) recognizes Sree Saptashrung Niwasini Devi Trust, Nasik as qualifying for the provision's tax-exempt purpose; it invokes the Central Government's power under the relevant sub-clause to specify the trust and sets the period of recognition covering the stated assessment years, as recorded in the departmental file.

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Acts Income Tax