Research institution approval under income-tax law requires separate accounts, annual returns, audited submissions and timely renewal application.
The National Association of Geographers, India, is approved under section 35(1)(iii) as an Institution for scientific research subject to conditions: maintain separate accounts for research receipts; furnish annual returns of research activities by 30 April; submit audited annual accounts and balance sheet to the prescribed authority and the Commissioner of Income tax by 30 June; and apply for extension of approval at least three months before expiry to avoid rejection.

Section 35(1)(iii) approval requires institutions to keep separate research accounts and submit annual audited returns.
Approval under section 35(1)(iii) is granted to Swami Ramanand Teerth Institute as an approved research institution subject to conditions: maintain separate accounts for scientific research receipts; furnish annual scientific research returns by 30 April; submit audited annual accounts, including income, expenditure and balance-sheet, to the prescribed authority by 30 June with copies to the Commissioner; and apply to the Central Board of Direct Taxes for extension three months before expiry. The approval runs from 23 February 1986 to 31 March 1988.

Approval under section 35(1)(iii) grants research-institution recognition subject to separate research accounts, annual returns and audited accounts.
Anna Institute of Management, Madras, is approved as an institution for purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, effective 1-1-1986 to 31-3-1988, subject to maintenance of separate research accounts, annual returns of research activities by 30 April, audited annual accounts and balance-sheet submissions by 30 June to the prescribed authority and Commissioner, and advance application to the Central Board of Direct Taxes three months before approval expiry for extension.

Approval under section 35 recognises university eligibility for research-related tax benefits, subject to reporting and audit compliance.
Approval under section 35(1)(iii) recognises Mangalore University as a University eligible for research-related tax provisions, subject to conditions: maintain separate research accounts; furnish annual research activity returns by 30 April; submit audited annual accounts and balance-sheet by 30 June to the prescribed authority and Commissioner of Income-tax; and apply three months before approval expiry for renewal. The approval is effective from 22 July 1985 to 31 March 1988.

Approval under section 35(1)(iii) grants institute research-recognition subject to separate accounting and annual reporting obligations.
Approval under section 35(1)(iii) recognises The Gujarat Institute of Area Planning as an approved institution for research-related tax purposes provided it maintains separate accounts for research receipts, files annual returns of research activities by 30th April, submits audited accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30th June, and applies for renewal to the Central Board of Direct Taxes three months before expiry.

Research institution approval requires separate research accounts and annual audited returns to retain tax recognition.
Approval is granted to Mangalam, Lucknow, classifying it as an Association for research-related tax recognition, subject to conditions: maintain separate research accounts; furnish annual scientific research returns to the prescribed authority by the annual deadline; submit audited annual accounts, income and expenditure statements, and balance-sheets to the prescribed authority with copies to the tax commissioner by the annual date; and apply for renewal of approval in advance of expiry, with late applications liable to rejection.

Research institution approval under section 35(1)(ii) requires separate research accounts, audited returns, and renewal applications.
Astra Research and Development Centre India, Bangalore is approved as an approved institution under the tax provision for research associations on conditions: maintain separate research accounts; file annual returns of scientific research by 30 April; submit audited accounts, income and expenditure statements, and balance sheet to the prescribed authority and Commissioner by 30 June; apply for approval extension at least three months before expiry; and keep foreign founder funds in a separate account to be used only with prescribed authority approval. Approval effective 26 December 1985 to 31 March 1987.

Approval under Income tax Act research clause grants institutional status, subject to separate research accounts, annual returns, audited accounts and renewal.
Approval under section 35(1)(ii) designates N. M. Wadia Charitable Hospital, Solapur as an Institution for scientific research subject to conditions requiring the maintenance of separate accounts for research receipts, annual returns of research activities, submission of audited annual accounts and balance sheet to the prescribed authority and the Commissioner of Income tax by stated annual deadlines, and advance application for extension of approval before its expiry.

Approval withdrawal of income-tax recognition for specified research institutions takes immediate effect under government notification.
Approval granted to specified institutions under the Income Tax framework is withdrawn with immediate effect by official notification, rescinding prior approvals referenced to earlier finance department notifications and rendering those institutions no longer recognized for the purposes conferred by the earlier approvals.

Approval under section 35(1)(ii) restricted, imposing a time-limited entitlement for the institute under tax law.
Approval under section 35(1)(ii) of the Income-tax Act, 1961, granted earlier to the Indian Institute of Management, Calcutta, is restricted by notification so that the approval is limited up to 31-3-1988, thereby imposing a temporal limit on entitlement under that provision.

Section 35(1)(iii) approval converted to time bound validity for a scientific research institute, replacing prior perpetual status.
Approval under section 35(1)(iii) of the Income tax Act, 1961, previously on a perpetual basis to Dalmia Institute of Scientific and Industrial Research, Rajgangpur, is converted into a time bound approval valid up to 31 12 1986, thereby replacing the prior perpetual status.

Approval withdrawal under section 10(2)(xiii): tax exemption approvals for certain educational and scientific institutions cancelled and withdrawn.
Approval withdrawal under the Indian Income-tax Act: the approval granted to the Indian Institute of Science is cancelled and approvals conferred by the Finance Department Notification No. 34 of 1946 for specified institutions are withdrawn; the notification cites the administrative instrument and file reference and specifies an effective date for the withdrawals.

Customs exemption for soda ash limits levy to a capped ad valorem rate, exempting duty in excess of that cap.
The central government exempts imported soda ash, classified under the relevant tariff heading, from that portion of customs duty which exceeds the amount calculated at a specified ad valorem rate, thereby capping the effective duty; the exemption is time limited and issued in the public interest.

Amendment to customs exemption notifications adds two entries, expanding the exemption schedule under Customs Act by government order.
The Central Government amends Notification No. 190/86 Customs by inserting two new schedule entries to incorporate Notification Nos. 254/86 Customs and 255/86 Customs dated 17 April 1986, exercising powers under the Customs Act and provisions of the Finance Bill given force by the Provisional Collection of Taxes Act, on the stated ground of public interest.

Customs exemption for hot briquetted iron limits duty and waives additional charges for electric arc furnace unit imports.
Government exempts imported hot briquetted iron (HBI) for electric arc furnace units from customs duty above a specified ad valorem rate and from the full additional duty under the customs tariff, subject to a temporal limitation ending on the notification's stated expiry date.

Excise exemption for pan masala limits duty to a fixed per kilogram rate where value is below specified threshold.
Pan masala falling under sub heading 2106.11 with value not exceeding the prescribed threshold is exempt from so much of excise duty as exceeds an amount calculated at a specified per kilogram rate; "value" is to be determined in accordance with the statutory valuation provision governing excise assessments.

Customs exemption for sponge iron and HBI imported for integrated steel plant use waives excess and additional duties.
Exempts sponge iron and hot briquetted iron (HBI) in Chapter 72 when imported for use in integrated steel plants from customs duty exceeding the amount calculated at five per cent ad valorem and from the whole of the additional duty under the Customs Tariff Act, with eligibility limited to plants producing iron and steel from basic raw materials through to finished saleable items and the measure superseding an earlier notification.

Time-bound approval under section 35(1)(ii) converts previous perpetual research society approval into limited validity for tax purposes.
Approval granted to Sir Hurkisandas Nurrotamdas Hospital Medical Research Society, Bombay under section 35(1)(ii) of the Income-tax Act, 1961, previously conferred on a perpetual basis, is converted into a time bound approval and is made valid up to 31-3-1988.

Research institution approval requires separate accounts, annual returns, audited accounts and timely renewal application before expiry.
Approval is granted to Krishnamurti Foundation India, Vasanta Vihar, as an institution for purposes of income-tax treatment for scientific research, effective 1-1-1986 to 31-3-1988, subject to conditions: maintain a separate account for research receipts; furnish annual research returns by 30 April; submit audited annual accounts, income and expenditure statement and balance-sheet by 30 June to the prescribed authority and the Commissioner; and apply for extension to the central tax board three months before approval expiry.

Approval under section 35(1)(ii) grants institutional research recognition subject to separate accounts and annual reporting requirements.
Approval is granted to Krishnamurti Foundation India, Vasanta Vihar, 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; furnish annual returns of scientific research activities by 30 April; submit audited annual accounts and balance sheet to the prescribed authority and Commissioner by 30 June; and apply for extension three months before expiry. Approval effective 1 July 1985 to 31 March 1987.