Research expenditure approval for an institution requires separate research accounts and annual audited submissions to tax and research authorities.
Approval granted to The Child's Trust Medical Research Foundation, Madras, as an institution eligible for research-related income-tax benefits, subject to conditions: maintain a separate research account; file annual scientific research returns to the Department of Scientific and Industrial Research by 31st May; submit audited annual accounts to specified tax and research authorities by 30th June; and apply in triplicate through the local tax authority for extension three months before expiry while providing six copies to the Department for renewal.

Approval under Section 35(1)(ii) granted to an institution, subject to annual accounts, returns, and extension procedures.
Approval is granted to Bhartiya Vidya Bhavan under rule 6 of the Income-tax Rules, 1962, in concurrence with the Secretary, Department of Scientific and Industrial Research, for the purposes of Section 35(1)(ii) of the Income-tax Act, 1961, as an "Institution" for the period 1st April, 1989 to 31st March, 1990, subject to maintaining separate research accounts, furnishing annual research returns by 31st May, submitting audited annual accounts by 30th June to specified authorities, and applying in triplicate for extension three months before expiry while providing six copies to the Secretary.

Research association approval requires separate research accounts, annual audited filings and prescribed extension procedure under tax rules.
Approval of Sri Aurobindo Institute of Applied Scientific Research as an association for research exemption under section 35(1)(ii) is subject to maintaining separate research accounts, furnishing annual research returns 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 supplying additional copies to the science department; the notification names the organisation and specifies the approval period.

Approval under section 35(1)(ii) confirms tax-exempt research status subject to reporting, accounts, and renewal conditions.
Approval under section 35(1)(ii) grants Spic Science Foundation association status for research-related tax purposes from 1 April 1989 to 31 March 1990, subject to maintaining a separate research account, filing annual research returns to the Department of Scientific and Industrial Research by 31 May, submitting audited annual accounts to specified tax and research authorities by 30 June, and applying for extension through the Commissioner/Director three months before expiry while providing six copies to the Department Secretary.

Notification under 10(23C)(v): Trust recognised for specified assessment years, conferring tax-exemption eligibility per Income-tax Act.
Notification under 10(23C)(v) of the Income-tax Act notifies Shri Anandpur Trust, New Delhi, as meeting the conditions of that sub-clause, covering assessment years 1983-84 to 1989-90, by means of Notification No. S.O.401.

Tax exemption notification under section 10(23C)(iv) grants notified status to Lady Tata Memorial Trust for assessment year.
The Central Government, exercising powers under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, issues Notification No. S.O.1235 dated 1-1-1990, thereby notifying Lady Tata Memorial Trust, Bombay as a qualifying institution under that sub-clause for the assessment year 1989-90 and recognizing the trust within the statutory exemption framework.

Tax exemption notification recognises Gujarat State Seed Certification Agency under section 10(23C)(iv) for limited assessment years.
Central Government notified Gujarat State Seed Certification Agency, Ahmedabad under section 10(23C)(iv) of the Income tax Act, 1961 by S.O.1234 (No. 8543/F. No. 197/301/87-IT(A1)), applying the notification to assessment years 1987 88 through 1989 90, thereby formally recognising the agency as covered by that sub clause for the stated period.

Excise exemption for defence supply motor vehicles and their assemblies, subject to procedural compliance for off site use.
Exemption from excise duty is granted for two specified vehicle models and their assemblies manufactured for supply to the Ministry of Defence for official use, extending to assemblies and sub assemblies used in manufacture, subject to required procedural compliance where such components are used outside the factory of manufacture.