Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Rule 5D - Conditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35.
Income-tax Rules, 1962 Part C Profits and gains of business or profession
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Research association approval requires exclusive research purpose, audited accounts, disclosure statements, and genuine ongoing research activity. Approval for a research association depends on its sole object being scientific research, social science research, or statistical research, and on its carrying on the research activity by itself. The association must maintain audited books of account, file a certified statement of donations and research expenditure, and furnish a statement of research work, publications, patents, and future research plans by the return-filing due date. Failure to maintain records, file required reports, or continue genuine research activity may be reported to the Central Government after enquiry.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Research association approval requires exclusive research purpose, audited accounts, disclosure statements, and genuine ongoing research activity.
Approval for a research association depends on its sole object being scientific research, social science research, or statistical research, and on its carrying on the research activity by itself. The association must maintain audited books of account, file a certified statement of donations and research expenditure, and furnish a statement of research work, publications, patents, and future research plans by the return-filing due date. Failure to maintain records, file required reports, or continue genuine research activity may be reported to the Central Government after enquiry.
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