Research institution approval under section 35(1)(iii) requires separate accounts and annual reporting to maintain tax benefits.
Approval is granted to the Institute of Company Secretaries as an institution for purposes of the income tax provision relating to scientific research for the period 1 April 1989 to 31 March 1990, subject to conditions: maintain separate research accounts; furnish annual research returns to the Department of Scientific and Industrial Research by 31 May; submit audited annual accounts to specified authorities by 30 June; and apply in triplicate through the tax jurisdiction for extension three months before expiry while sending six copies to the Department for renewal.

Research-expenditure approval under section 35(1)(ii) requires annual audited accounts, returns, and timely renewal application for exemption.
Approval is granted to Guha Institute of Biochemistry, Calcutta, under the Section 35(1)(ii) tax provision for sums applied to scientific research for the period 1 April 1989 to 31 March 1990, subject to conditions: maintain separate research accounts; furnish annual research returns to the Department of Scientific and Industrial Research by 31 May; submit audited annual accounts to the Director-General (Income-tax Exemptions), the Secretary, Department of Scientific and Industrial Research, and the relevant income-tax commissioner/director by 30 June; and apply in triplicate for extension three months before expiry while sending six copies to the Secretary, Department of Scientific and Industrial Research.

Research association approval under section 35(1)(ii) requires separate accounts, DSIR returns, audited accounts and renewal application.
Jain Vishva Bharati, Rajasthan was approved as an Association for purposes of research-related income-tax approval for the period 1 April 1989 to 31 March 1990. The approval is conditional on maintaining separate accounts for research receipts; filing annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31 May; submitting audited annual accounts showing income, expenditure, assets and liabilities to specified tax and DSIR authorities by 30 June; and applying in triplicate for extension through the tax jurisdictional officer with six copies to the Secretary three months before expiry.

Research-exemption approval under section 35(1)(ii) mandates separate research accounts, annual DSIR returns, audited accounts, and extension procedure.
Approval under clause (ii) of sub-section (1) of section 35 is granted to Shri A. M. M. Murugappa Chettiar Research Centre as an association, conditioned on maintaining separate research accounts, filing annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31 May, submitting audited annual accounts to the Director-General (Income-tax Exemptions), the Secretary, DSIR, and the relevant Commissioner/Director of Income-tax (Exemptions) by 30 June, and applying for extension in triplicate through the tax jurisdictional officer three months before expiry while sending six copies to the Secretary, DSIR.

Section 10(23C)(v) notification officially recognises an institute for specified assessment years under the Income tax Act.
Notification under section 10(23C)(v) of the Income tax Act formally notifies Christian Institute for the Study of Religion and Society, Bangalore, as qualifying under that sub clause and fixes the specified assessment years for which the recognition applies.

Tax exemption notification recognizes an institution's entitlement under the Income-tax provision for specified assessment years.
Notification under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act designates Kadampuzha Bhagavathi Devaswam, Kadampuzha, Kerala, for the purposes of that provision, conferring recognized tax exemption status and specifying the assessment years to which the notification applies.

Customs duty reduction for cloves: basic tariff entries substituted to impose a lower per kilogram duty and adjusted ad valorem rate.
The Central Government, invoking its power under section 25(1) of the Customs Act, 1962 and citing public interest, amends the earlier notification to substitute the entries in columns (4) and (5) of the annexed table for S. No. 3. The substitution replaces the prior tariff entries with revised per kilogram duty and a corresponding per kilogram expression incorporating an ad valorem reduction, thereby altering the basic customs duty applicable to cloves.

Research approval under section 35(1)(ii) mandates separate accounts, annual returns, audited accounts, and advance extension applications.
Approval is granted to The Institute of Road Transport, Taramani, Madras, as an Association for research-related tax purposes, subject to maintaining separate accounts for scientific research receipts; filing annual returns of scientific research activities with the Department of Scientific and Industrial Research by 31 May each year; and submitting audited annual accounts showing income, expenditure, assets and liabilities to designated income-tax and research authorities by 30 June each year, with prescribed procedures for applying for extension of the approval.

Research institution approval under section 35(1)(ii) requires separate research accounts, annual returns, audited accounts and extension filings.
Approval under section 35(1)(ii) is subject to maintaining separate research accounts, furnishing annual scientific research returns to the Department of Scientific and Industrial Research by 31 May, submitting audited annual accounts to designated tax and research authorities by 30 June, and following prescribed procedures for extension applications through tax authorities with additional copies to the Secretary, Department of Scientific and Industrial Research.

Research association approval: compliance obligations include separate research accounts, annual returns, audited filings, and extension applications.
Approval is granted to M. L. Shah Research Foundation for Stone Industries as an association qualified for research expenditure deduction, effective 1 April 1989 to 31 March 1990, subject to maintaining separate research accounts, furnishing annual research returns to the Department of Scientific and Industrial Research by 31 May, filing audited annual accounts with designated tax and research authorities by 30 June, and applying in triplicate through the local tax authority for extension at least three months before expiry while sending six copies to the Department Secretary.

Research institution approval under section 35 imposes annual reporting, audited accounts, accounting and extension requirements.
Approval granted to the Centre for Organisation Development, Hyderabad as an Institution under section 35(1)(ii) is subject to maintaining separate research accounts, furnishing annual returns of scientific research activities by 31 May, submitting audited annual accounts to specified authorities by 30 June, and applying for extension of approval in triplicate through the local tax authority with six copies sent to the Secretary, Department of Scientific and Industrial Research.

Approval under section 35(1)(ii) for Indian Register of Shipping; conditional on separate research accounts and annual reporting.
Approval is granted to the Indian Register of Shipping, Bombay, under section 35(1)(ii) of the Income-tax Act as an Association for the period 1 April 1989 to 31 March 1990, subject to conditions: maintain a separate account for scientific research receipts; furnish annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May; submit audited annual accounts to specified authorities by 30 June; and apply for extension in triplicate through the local tax authority three months before expiry while providing six copies to the Secretary.

Research institute approval under section 35(1)(ii) requires separate accounts, annual returns, and audited accounts submissions.
Approval to Fie Research Institute under section 35(1)(ii) is granted subject to conditions: maintenance of a separate account for research receipts; annual returns of scientific research activities to the Department of Scientific and Industrial Research by 31 May; audited annual accounts to specified tax and departmental authorities by 30 June; and submission of triplicate applications for extension through the jurisdictional tax authority three months before expiry with six copies to the Department Secretary. Approval period: 1 April 1989 to 31 March 1990.

Approval under section 35(1)(ii) - research association approved subject to annual reporting, audited accounts and renewal application.
Approval under section 35(1)(ii) is granted to Bakul Finechem Research Centre as an Association for the period 1 April 1989 to 31 March 1990, subject to maintaining separate research accounts, filing annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31 May, submitting audited annual accounts to designated authorities by 30 June, and applying for extension in triplicate through the local tax authority three months before expiry while providing six copies to the Secretary.

Tax exemption notification: Chief Minister's Relief Fund granted conditional exemption subject to application and investment restrictions.
Notification designates Chief Minister's Relief Fund, Maharashtra, Bombay as eligible under clause (iv) of clause (23C) of section 10 for the stated assessment years, subject to conditions: income must be applied or accumulated solely for the fund's objects; funds (except voluntary contributions held as jewellery, furniture, etc.) must be invested only in modes permitted for charitable trusts; and profits and gains of business are excluded unless the business is incidental to the fund's objectives and accounted for in separate books.

Tax exemption recognition under section 10(23C)(iv) granted subject to exclusive application of income and investment restrictions.
Notification recognises Bengal Social Service League under the charitable-institution provision for specified assessment years, conditioned on applying or accumulating income wholly and exclusively for its objects, restricting investments or deposits except in permitted modes (with voluntary contributions in jewellery, furniture, etc. excluded), and excluding business income unless the business is incidental and maintained in separate books.

Income-tax approval for research institution requires specified compliance and reporting obligations, including separate accounts and audited annual filings.
Approval of Birla Economic Research Foundation as an Institution for income-tax purposes is subject to conditions: maintain a separate account for research receipts; furnish annual research returns to the Department of Scientific and Industrial Research by the annual deadline; submit audited annual accounts showing income, expenditure, assets and liabilities to the Director-General (Income-tax Exemptions), the Secretary, Department of Scientific and Industrial Research, and the appropriate income-tax commissioner/director by the prescribed annual date; and apply in triplicate through the local tax authority for extension, providing additional copies to the Department.

Approval under section 35(1)(ii) for research institution requires separate accounts, annual returns, audited accounts, and renewal procedure.
Approval to The EFI Social and Labour Research Foundation as an Institution under section 35(1)(ii) is conditional on maintaining separate research accounts, furnishing annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to specified tax and research authorities by 30th June each year.

Approval under section 35(1)(ii) conditions tax-exempt research status on separate accounts, reporting and audited submissions.
Approval under section 35(1)(ii) is granted to the Indian School of Political Economy, Pune, for research-related tax exemption subject to maintaining separate research accounts, furnishing annual research returns to the Department of Scientific and Industrial Research by 31st May, submitting audited annual accounts to specified tax and departmental authorities by 30th June, and applying in triplicate for extension through the local tax authority three months before expiry while providing six copies to the Department Secretary.

Approval under section 35(1)(ii) confirms research-institution tax-exempt status subject to specified reporting and accounting conditions.
Approval is granted to Bhagavan Mahavir Medical Research Centre as an Institution for the purposes of section 35(1)(ii), subject to conditions: maintain a separate account for research receipts; furnish annual research returns to the Department of Scientific and Industrial Research by 31 May; submit audited annual accounts to specified authorities by 30 June; and apply in triplicate through the jurisdictional tax officer for extension three months before expiry while providing six copies to the Department.