Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Jai Research Foundation is approved as a Research Association...
Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory compliance.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Jai Research Foundation is approved as a Research Association for scientific research under section 45(4)(b), for the purposes of section 45(3)(a)(i) and Income-tax Rules 32 and 33. The approval applies for tax years 2026-2027 through 2030-2031, subject to compliance with rule 33. For each tax year in which donations are received, the association must prepare and deliver Form 15 by 31 May following that tax year. It must also provide each donor with a Form 16 certificate specifying the donation amount.
Jai Research Foundation is approved as a Research Association for scientific research under section 45(4)(b), for the purposes of section 45(3)(a)(i) and Income-tax Rules 32 and 33. The approval applies for tax years 2026-2027 through 2030-2031, subject to compliance with rule 33. For each tax year in which donations are received, the association must prepare and deliver Form 15 by 31 May following that tax year. It must also provide each donor with a Form 16 certificate specifying the donation amount.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4905 
