Research institution approval under section 35(1)(ii) requires separate research accounts and annual audited submissions.
Mahyco Research Foundations is approved as an Institution under clause (ii) of sub section (1) of section 35 of the Income tax Act, conditional on maintaining separate accounts for scientific research, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director General (Exemptions), the Secretary, and the local Commissioner/Director of Income tax (Exemptions) by 30 June; approval covers 1 April 1990 to 31 March 1991 and sets out procedures for extension.

Research institution approval under section 35(1)(ii) requires segregated accounts, annual returns and audited accounts by specified deadlines.
Approval under section 35(1)(ii) is granted to the Indian Council of Medical Research as an Institution subject to maintaining separate accounts for research, furnishing annual research 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, and the Commissioner/Director of Income tax (Exemptions) by 30 June. The approval covers 1 April 1989 to 31 March 1991 and includes instructions for applying for extension.

Research approval grants institutional tax exemption subject to separate accounting, annual audited accounts and returns.
Spic Science Foundation, Madras is approved as an institution for the tax provision on research expenditure, on condition that it maintains a separate account for research receipts, files annual scientific-activity returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submits audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, DSIR, and the relevant Commissioner/Director of Income-tax (Exemptions) by 30 June; the approval runs from 1 April 1990 to 31 March 1993 and an extension application should be made through prescribed channels before expiry.

Exchange Rate Determination sets currency conversion rates for stamp duty and customs calculations effective from April.
Prescribes a schedule of exchange rates for specified foreign currencies to be used in conversion into Indian currency and vice versa with effect from the 1st day of April, 1991 for calculating stamp duty under the Indian Stamp Act, 1899 and for the purposes of section 14 of the Customs Act, 1962; supersedes the earlier non tariff notification dated 27th December, 1990, and fixes the rate of exchange for each listed currency as shown in the Schedule.

Approval under section 35(1)(ii) conditions research-related tax benefits on separate accounts, audited accounts and annual returns.
Approval under section 35(1)(ii) is granted to The Institution of Engineers (India), Calcutta as an Institution to receive research-related contributions, subject to conditions: maintain a separate account for scientific research receipts; file annual returns of research activities to the Department of Scientific and Industrial Research by 31st May; and submit audited annual accounts showing income, expenditure, assets and liabilities to specified tax and research authorities by 30th June each year. The notification specifies its effective period and prescribes the procedure for applying for extension of approval.

Approval under section 35(1)(ii) grants research association tax-exempt recognition, subject to separate accounts, annual returns and audited reports.
Approval under section 35(1)(ii) was granted to Batra Medical Research Centre as an Association for the period 1-4-1990 to 31-3-1991, subject to conditions: maintain separate accounts for scientific research; furnish annual returns of 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 relevant Commissioner/Director of Income-tax (Exemptions) by 30 June each year. The organisation is advised to apply for extension through the appropriate tax authority three months before expiry.

Approval under section 35(1)(iii): institutional tax exemption subject to separate research accounts and annual audited reporting requirements.
The EFI Social and Labour Research Foundation is approved as an Institution under section 35(1)(iii) for 1-4-1990 to 31-3-1991, subject to maintaining a separate account for scientific research receipts, furnishing annual research 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 of Income-tax (Exemptions) by 30 June. The organisation is advised on the procedure and timing for applying for extension of approval.

Tax approval for scientific research institutions requires separate research accounts and annual audited returns to tax and science authorities.
Council of Power Utilities is approved as an Institution for tax recognition for scientific research subject to conditions: maintain separate accounts for research receipts; furnish annual research activity returns to the Secretary of the science department by 31 May; and submit audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary of the science department, and the local Commissioner/Director by 30 June. Approval is effective 13 September 1990 to 31 March 1991.

Research approval under Section 35 granted to Current Science Association subject to annual reporting, audited accounts and separate research accounts.
Approval is granted to Current Science Association as an institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act on condition that it maintain a separate research account, furnish annual returns of scientific research activities to the Department of Scientific and Industrial Research, and submit audited annual accounts showing income, expenditure and assets and liabilities to the prescribed tax and research authorities by the required annual filing date.

Approval under section 35(1)(iii) grants institutional research recognition subject to separate accounts and annual audited reporting.
Approval is granted to Thakur Research Foundation as an Institution for tax recognition under the research expenditure provision, conditional on 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 showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary, and the Commissioner/Director of Income-tax (Exemptions) by 30 June. The approval covers 1 April 1990 to 31 March 1991 and applicants must seek extension in advance.

Tariff classification amendment broadens exemption notification by adding an additional subheading to the listed goods.
The Government amended Notification No. 33/91-Customs by inserting the tariff item 8901.90 after 8901.30, thereby modifying the enumeration of goods covered by that exemption under the statutory authority to amend notifications.

Exchange rate amendment updates customs and stamp conversion rates, making substituted schedule entries effective from the stated date.
Amendment substitutes specified Schedule entries in a prior customs notification to update prescribed exchange rates for the identified currencies, replacing the entries at the listed serial numbers with revised conversion rates; the substituted Schedule entries are declared effective from the stated commencement date for customs valuation and stamp-duty purposes.

Research-expenditure approval under section 35(1)(ii) requires separate accounts, annual returns, and audited account filings by set deadlines.
Approval to Birla Institute of Technology, Mesra under section 35(1)(ii) as a University is effective 1-4-1990 to 31-3-1991, subject to maintaining separate accounts for research receipts, furnishing annual research activity 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, Department of Scientific and Industrial Research, and the relevant Commissioner/Director by 30 June; applications for extension must be made through the Commissioner/Director three months before expiry, with six copies to the Secretary for extension requests.

Research deduction approval conditions: institution permitted tax benefits subject to separate accounts, annual returns and audited accounts.
Approval under section 35(1)(ii) grants Tata Energy Research Institute institutional recognition for research-related tax benefits 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; the approval is time-limited and requires prescribed procedures and routed applications for extension.

Approval under section 35(1)(ii): research association approved subject to annual scientific returns and audited accounts filing deadlines.
Guha Institute of Bio-chemistry is approved as an Association for research deduction purposes subject to maintaining separate research accounts, filing annual scientific returns to the Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to designated tax and research authorities by 30th June; approval effective 1-4-1990 to 31-3-1992 with prescribed procedures and timelines for extension applications.

Research approval under Section 35(1)(ii) requires separate research accounts, annual DSIR returns, and audited accounts submission.
Zandu Foundation for Health Care is approved as an Institution under clause (ii) of sub section (1) of section 35, effective 16 8 1990 to 31 3 1991, subject to maintaining separate accounts for scientific research, furnishing annual research returns 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, DSIR, and the relevant Commissioner/Director by 30th June each year.

Approval under section 35(1)(ii): institution recognised for scientific research, subject to accounting and annual reporting obligations.
Approval is granted to I. N. Y. S. Medical Research Society as an institutional beneficiary under section 35(1)(ii) for the stated year, conditional on maintaining a separate account for scientific research receipts, 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 jurisdictional Commissioner/Director of Income-tax (Exemptions) by 30th June; procedures for extension applications are prescribed.

Approval under section 35(1)(iii) granted to institution with reporting and accounting conditions for research compliance.
Approval is granted to the Statistical Publishing Society, Calcutta, as an institution for purposes of Section 35(1)(iii), subject to maintaining separate accounts for scientific research receipts, furnishing annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31st May each year, and submitting audited annual accounts of 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 of Income tax (Exemptions) by 30th June each year.

Research institution approval requires separate research accounts, annual DSIR returns, and audited account filings within specified yearly deadlines.
Approval of Sitaram Bharatia Institute of Science and Research, Calcutta as an Institution under clause (ii) of sub-section (1) of section 35 is effective from 1-4-1990 to 31-3-1991, conditioned on maintaining separate research accounts, filing annual scientific returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director-General (Exemptions), the Secretary DSIR, and the relevant Commissioner/Director by 30 June; procedures for timely extension applications are also specified.

Section 35(1)(ii) approval granted; requires separate research accounts, annual DSIR returns and audited accounts submission.
Approval is granted to the Man Made Textile Research Association, Surat, as an Institution for purposes of the Income tax Act provision on scientific research, subject to maintaining separate research accounts, filing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director General (Exemptions), the Secretary, and the local Commissioner/Director by 30 June; approval is effective from 1 April 1990 to 31 March 1991 with prescribed procedures for applying for extension.