Approval as Scientific Research Association requires separate research accounts, annual returns to council, and audited statements to tax authorities.
Approval is granted to Shri Gopikrishna Taori Charitable Trust, Nagpur, as a Scientific Research Association for medical research, subject to maintenance of a separate account for research receipts, annual returns of research activities to the prescribed council by 31st May, and an annual audited statement of accounts to the council with a copy to the concerned income tax commissioner; the approval is effective for a specified limited period.

Research exemption for approved institution: funds limited to independent social science research with strict accounting and reporting.
Approval grants exemption for research to the Institute of Marketing and Management, New Delhi, limited to activities directly relating to independent social science research; funds collected under the exemption must be used exclusively for promoting social science research, maintained in separate accounts, and reported annually with audited accounts to the prescribed authority; the approval is time-limited to a three-year period and subject to the stated conditions of use, accounting and reporting.

Research institution approval grants tax-recognition subject to separate accounts, annual reporting and submission of accounts to tax authorities.
Approval is granted to Adi Sankara Advaita Research Centre, Madras as an approved research institution in the category 'Association' for other natural and applied sciences, subject to maintaining separate research accounts (excluding certain fields), filing an annual scientific research return to the prescribed authority by 30 April each year, and submitting the annual return and statement of accounts to the Commissioner of Income-tax, Madras; the approval is effective for the specified calendar year.

Research programme approval under section 35(2A) secures tax recognition for a sponsored study with IIT Bombay as implementer.
Approval is granted to a specific scientific research programme for recognition under section 35(2A) of the Income tax Act, 1961, read with rule 6(iv) of the Income tax Rules, 1962, identifying the programme title, sponsor, implementing laboratory, proposed commencement and completion dates, and the estimated outlay, thereby specifying the operative parameters for statutory research related tax consideration.

Scientific research approval enables tax deduction eligibility for a sponsored project by declaring sponsor, host and project duration.
Notification approves the scientific research project "Metals in surface waters and soils of India" for tax purposes, sponsored by Hindustan Lever Ltd. and undertaken at Jawaharlal Nehru University (School of Environmental Sciences), specifies a three-year duration commencing April 1980 and an estimated expenditure, and records that the host institution is an approved institution for research-related tax allowances.

Research programme approval under section 35(2A) enables sponsor claims for tax recognition based on specified implementation details.
Approval is granted for a scientific research programme for tax recognition under sub section (2A) of section 35 of the Income tax Act, 1961 read with rule 6(iv), specifying the programme title, corporate sponsors, proposed commencement and completion months, estimated cost, and the implementing laboratory (Regional Research Laboratory, Hyderabad), thereby providing the factual basis for applying the statutory research expenditure provision.

Scientific research association approval requires separate research accounts, annual returns and audited accounts to the prescribed authority.
Recognition as a scientific research association requires maintaining separate accounts for sums received for medical research, furnishing annual returns of scientific research activities to the Council by 31 May in the prescribed form, and submitting an annual audited statement of accounts to the Council by 31 May with a copy to the concerned Income-tax Commissioner.

Income-tax approval under section 35(1)(ii) grants research association status with annual accounting and reporting obligations.
Approval under Income-tax Act, section 35(1)(ii) recognizes Ayodhya Charitable Trust, Pune as a Scientific Research Association in medical research, subject to maintaining separate research accounts, filing annual research activity returns to the Council by 31st May in prescribed form, and submitting an annual audited statement of accounts to the Council and a copy to the Income-tax Commissioner within the same timeframe.

Scientific research association approval enables tax-deduction eligibility subject to separate accounting and annual reporting to prescribed authority.
Approval under section 35(1)(ii) is granted to Banasthali Vidyapith College of Arts and Science as a Scientific Research Association in other natural or applied sciences (excluding certain fields). The approval, issued by the prescribed authority, is conditional on maintaining a separate account for research receipts and furnishing an annual return of scientific research activities to the prescribed authority in the prescribed form by 30th April each year; the notification is effective for three years from 24-1-1980 to 23-1-1983.

Estate duty relief for bequests to educational and hospital institutions when possession is delivered within the prescribed period.
No estate duty is payable on property bequeathed to universities, educational institutions or hospitals if the principal value does not exceed rupees ten lakhs and possession of the bequeathed property is delivered to the legatee within three years from the later of the testator's death or the grant of probate or letters of administration with the will annexed; the relief is directed under section 33(2) of the Estate Duty Act and applies whether the testator died before or after the notification.

Approval withdrawal under tax law took effect, rescinding previously notified research approval for the Indian Institute of Plant Engineers.
Approval under section 35(1)(ii) of the Income-tax Act, 1961 previously granted to the Indian Institute of Plant Engineers, Madras, is withdrawn effective 1 January 1980 on the recommendation of the prescribed authority, terminating the institute's entitlement to that approval.

Withdrawal of tax approval under section 35(1)(ii) notified, reversing prior approval and specifying effective cessation date.
Withdrawal of approval under section 35(1)(ii) of the Income-tax Act to the Protein Foods & Nutrition Association of India, Bombay is notified by S.O.1830 dated 23-4-1980, effective from 17-3-1980, on the recommendation of the prescribed authority.

Approval withdrawal under section 10(2)(xiii) removes a previously notified tax exemption for the company.
Approval under section 10(2)(xiii) granting tax-exempt status to Indian Crucible Company Ltd., Howrah, is withdrawn following the prescribed authority's recommendation; the prior approval effective from 23-11-1946 is declared to cease prospectively from 1-1-1979 by notification.

Approved institution status under section 35(1)(ii) confers tax recognition subject to separate research accounts and annual reporting requirements.
Forbes Research Centre, New Delhi, was approved as a Scientific Research Association for other natural or applied sciences (excluding agriculture, animal husbandry, fisheries and medicines) subject to maintaining a separate account for receipts for scientific research and to filing an annual return of research activities to the prescribed authority in prescribed form by 30th April each year; the approval was granted for a fixed three year period beginning in November 1980.

Reciprocal airline tax exemption: aircraft registration determines eligibility for bilateral income tax exemption.
Agreement implements a reciprocal exemption from income tax for international airlines by giving effect under Section 90, directing that exchanged letters modifying the avoidance-of-double-taxation arrangement be treated as domestic law so that income from the operation of qualifying aircraft is exempt. The exchange confirms the aircraft registration requirement: income exempt from U.S. tax must derive from aircraft registered in India to obtain reciprocal exemption, and India grants equivalent exemption to U.S.-registered aircraft operated by U.S. corporations and nonresident U.S. citizens.

Exemption notification under Section 10(23C)(v) recognises Gita Bhawan Trust for specified assessment years.
Central Government notification under Section 10(23C)(v) recognises Gita Bhawan Trust, Moga for the purpose of that provision and specifies the assessment years to which the recognition applies, thereby identifying the Trust as an entity covered by the clause for the listed tax years.

Tax exemption notification: Kurukshetra Development Board recognised under section 10(23C)(v) for income tax purposes.
Notification designates Kurukshetra Development Board as a notified institution under clause (v) of sub section (23C) of section 10 of the Income tax Act, recognizing its entitlement to the provision's tax exemption benefits and specifying the covered assessment years.

Tax exemption for a religious institution under income-tax law notified, granting exemption status for the specified assessment year.
The Central Government notified Srirangam Srimad Andavan Periasramam as an institution eligible for exemption under the relevant clause of section 10 of the Income-tax Act, formally recognizing the entity for the specified assessment year and bringing it within the statutory tax-exemption mechanism for that year.

Scientific research approval requires separate accounts and annual audited returns to secure tax deduction eligibility.
Approval is granted for the specified scientific research programme "Domicilliary Speech Therapy - a Therapeutical, Psychological and Audiological Study" at Sir Hurkisandas Nurrotumdas Hospital Medical Research Society, Bombay, for a five year period with estimated expenditure, and is subject to conditions that the institution maintain separate project accounts, furnish annual project returns to the Council by 31 May each year, and furnish annual audited statements to the Council and the concerned Income tax Commissioner.

Recognition as scientific research association enables tax classification subject to separate accounts and annual audited returns.
Medical Research Foundation, Madras is approved as a scientific research association for income-tax recognition, subject to maintaining a separate account for research receipts, filing annual returns of research activities to the prescribed Council by 31st May in the prescribed form, and furnishing an annual audited statement of accounts to the Council by 31st May while sending a copy to the concerned Income-tax Commissioner; the approval is effective for a specified multi-year period.