Approval under Section 35(1)(ii): institution granted research tax exemption subject to accounting, annual returns, audited accounts and renewal application.
Approval under section 35(1)(ii) grants Skin Institute Research Society institutional tax recognition for the period 1 April 1989 to 31 March 1990, conditional on maintaining separate scientific research accounts, furnishing annual research 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 by 30 June, and applying in triplicate for extension three months before expiry while supplying six copies to the Secretary, DSIR.

Research approval under tax law conditions receipt accounting, annual returns and audited account submissions for continued recognition.
Approval is granted to Ganesh Scientific Research Foundation as an association for purposes of section 35(1)(ii) of the Income-tax Act, conditioned on maintaining separate accounts for research receipts, furnishing annual returns of scientific research activities to the Department of Scientific and Industrial Research by the annual deadline, and submitting audited annual accounts showing income, expenditure, assets and liabilities to specified tax and departmental authorities by the prescribed annual date. Extension requires triplicate application through the jurisdictional tax office and multiple copies to the Department within the advance period.

Research institution approval requires separate research accounts and timely annual returns and audited accounts to specified authorities.
Approval is granted to Dr. Vikram A. Sarabhai AMA Memorial Trust as an institution under clause (ii) of sub section (1) of section 35, subject to maintaining separate research accounts, furnishing annual scientific returns to the Secretary, Department of Scientific and Industrial Research by 31 May, submitting audited annual accounts to specified authorities by 30 June, and applying in triplicate for extension through the jurisdictional tax authority three months before expiry while sending six copies of the extension application to the Secretary.

Research institution approval requires annual scientific returns, audited accounts, and prescribed renewal applications within set timelines.
Jaslok Hospital and Research Centre is approved as an institution under clause (ii) of sub section (1) of section 35, subject to conditions: maintain a separate account for research receipts; furnish annual scientific research returns to the Department of Scientific and Industrial Research by 31st May; submit audited annual accounts showing income, expenditure, assets and liabilities to specified tax and research authorities by 30th June; and apply in triplicate for extension through the jurisdictional tax authority three months before expiry while providing six copies to the Department for extension.

Approval under section 35(1)(ii) grants institutional research exemption subject to separate accounts, returns, audited accounts and renewal procedure.
Approval is granted to Worldwide Fund for Nature-India as an institution under clause (ii) of sub section (1) of section 35 for the period 1 April 1989 to 31 March 1990, subject to maintaining a separate account for scientific research, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May, submitting audited annual accounts to specified authorities by 30 June, and applying in triplicate through the local tax authority for extension three months before expiry while providing six copies to the Secretary.

Tax exemption approval requires institution to maintain separate research accounts and furnish annual audited returns.
Approval is granted to Kasturba Health Society as an institution for income tax research deductions, conditional on maintaining a separate research account, furnishing annual research returns to the Department of Scientific and Industrial Research, and submitting audited annual accounts to the Director General (Income tax Exemptions), the Secretary, and the local tax commissioner/director by the prescribed annual dates; extension requires triplicate application through the local tax authority and additional copies to the Department.

Concessional duty for zinc residues broadened by substituting "Zinc ash" with "Ash and residues of Zinc" in tariff language.
The amendment replaces the wording "Zinc ash" in Notification No. 36/89-Customs with "Ash and residues of Zinc", thereby broadening the tariff description within the relevant customs chapter so that the broader category qualifies for the concessional rate of duty under the existing concession.

Customs exemption amendment replaces entry for zinc residues, altering notified description and scope of exemption.
The amendment, effected under statutory powers and in the public interest, substitutes the entry in column (3) against the specified serial number in the annexed table of the existing customs exemption notification with the term "Zinc dross," thereby clarifying the commodity description and the scope of that exemption item.

Research institution approval under section 35(1)(ii) requires separate research accounts, annual returns and audited accounts.
Approval is granted to Central India Institute of Medical Science, Nagpur, as an association for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, subject to conditions: maintain separate research accounts; furnish annual scientific 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 for extension in triplicate through the local Commissioner/Director three months before expiry while supplying six copies to the Secretary, DSIR. The approval is effective from 1 April 1989 to 31 March 1990.

Research approval under income tax rules allows association status with deduction eligibility subject to prescribed returns and audited accounts.
Approval is granted to Breach Candy Medical Research Centre as an Association for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act for the period from 1st April, 1989 to 31st March, 1990, with concurrence of the Department of Scientific and Industrial Research. Conditions require maintenance of separate research accounts; filing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31st May; submission of audited annual accounts to the Director General (Income tax Exemptions), the Secretary DSIR and the local Commissioner/Director by 30th June; and procedural requirements for applying in triplicate for extension through the local tax authority and supplying six copies to the Secretary DSIR.

Institutional approval under section 35(1)(ii) requires specified annual filings, audited accounts, and timely extension applications.
Kamayani Udyog Kendra Society, Pune, is approved as an Institution for research-linked income-tax exemption subject to conditions: maintain separate research accounts; submit annual scientific research returns to the Department of Scientific and Industrial Research by 31 May; provide audited annual accounts showing income, expenditure, assets and liabilities to designated authorities by 30 June; and apply for extension through the local Commissioner/Director three months before expiry while furnishing six copies to the Secretary, Department of Scientific and Industrial Research. Approval is effective for the stated financial year.

Approval under section 35(1)(ii) requires institutions to maintain separate research accounts and comply with annual audit and reporting.
Approval is granted to Kidwai Memorial Institute of Oncology as an Institution for purposes of section 35(1)(ii) subject to conditions: maintain a separate account for research receipts; furnish annual scientific research returns to the Secretary, Department of Scientific and Industrial Research by the prescribed deadline; submit audited annual accounts showing income, expenditure, assets and liabilities to the Director-General (Income-tax Exemptions), the Secretary, and the local Income-tax Commissioner/Director of Income-tax (Exemptions) by the stipulated date; and apply in triplicate through the local tax office for extension while supplying required copies to the Secretary.

Research approval under Section 35 requires separate research accounts, annual returns, audited accounts and extension applications.
Hyderabad Science Society is approved under section 35(1)(ii) as an Association for scientific research, subject to conditions: maintain separate research accounts; furnish annual research returns to the Secretary, Department of Scientific and Industrial Research by the annual deadline; submit audited annual accounts to designated tax and departmental authorities by the prescribed date; and apply in triplicate through the jurisdictional tax officer for extension of approval three months before expiry while supplying additional copies to the Department.

Tax approval under section 35(1)(ii) grants association status to a research centre subject to annual accounts and reporting.
Approval under section 35(1)(ii) grants the Tuberculosis Research Centre income-tax exempt status as an "Association" on condition that it maintains separate research accounts; files annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31 May; and submits audited annual accounts to the Director-General (Income-tax Exemptions), the Secretary, and the Commissioner/Director of Income-tax (Exemptions) by 30 June, with a prescribed triplicate extension-application procedure and copies to the Secretary for continuation of approval.

Approval under Section 35(1)(ii): research association granted exemption subject to annual audited accounts, returns, and extension procedure.
Approval under Section 35(1)(ii) is granted to National Centre for Software Technology as an Association, conditioned on maintaining a separate account for research receipts, furnishing annual research-activity returns by 31st May, submitting audited annual accounts to specified tax and scientific authorities by 30th June, and applying in triplicate through the jurisdictional tax officer with six copies to the scientific department for any extension at least three months before approval expiry; approval is effective 1 April 1989 to 31 March 1990.

Specified bonds designation requires transferee notification to issuer by registered post within sixty days for proviso tax benefit.
Central Government designates 11.5 per cent., IDBI Bonds 2009 (53rd Series), issued by the Industrial Development Bank of India, Bombay, as specified securities under the proviso to section 193 of the Income-tax Act, 1961. The notification makes the proviso's benefit available on transfer by endorsement or delivery only if the transferee informs the Bank by registered post within sixty days of such transfer, imposing a transferee notification requirement as a condition for receiving the tax treatment.

Approval under section 35(1)(ii) for scientific research recognition requires separate research accounts and annual reporting.
Approval under section 35(1)(ii) is granted to Bai Jerbai Wadia Hospital for Children and Institute of Child Health Research Society as an Association, subject to maintaining separate accounts for scientific research receipts and filing annual returns of research activities by 31st May. The organisation must submit audited annual accounts to prescribed authorities by 30th June and apply for extension in triplicate through the local tax authorities three months before expiry, providing six copies to the Department of Scientific and Industrial Research.

Approval under section 35(1)(ii) requires separate research accounts, annual research returns, audited accounts, and renewal application.
Approval under section 35(1)(ii) is granted to the Indian Cancer Society, Solapur, as an institution for research-related income-tax benefits subject to conditions: maintain a separate research account; furnish annual returns of scientific research activities to the Department of Scientific and Industrial Research by 31 May; submit audited annual accounts to specified tax and research authorities by 30 June; and apply for extension of approval through prescribed channels three months before expiry while providing six copies to the Department Secretary.

Research institution approval under income tax requires separate research accounts, annual audited returns, extensions and specified filings.
Approval is granted to the Medical Research Centre of Bombay Hospital Trust as an Institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, subject to conditions: maintain separate research accounts; submit annual scientific research returns by 31 May; furnish audited annual accounts to designated authorities by 30 June; and follow prescribed procedures and copies for applying for extension of approval. The notification names the organisation and fixes the approval period from 1 April 1989 to 31 March 1990.

Research expenditure approval granted with conditional compliance and reporting obligations to retain tax benefit.
Aspee Research Institute, Bombay, is approved as an Association eligible for research related income tax consideration, conditional on maintaining separate research accounts, filing annual research returns with the Department of Scientific and Industrial Research by the annual deadline, submitting audited annual accounts to tax and departmental authorities, and applying in prescribed form and number for extension through the jurisdictional tax office prior to expiry. The notification identifies the institute's address and limits the approval to a specified financial year.