Approval under section 35(1)(ii) for research status requires separate accounts, annual returns, and audited filings. Approval of the Nutrition Society of India, Hyderabad as an approved association for natural and applied sciences under section 35(1)(ii) is granted subject to conditions: maintain separate accounts for research receipts; furnish annual research activity returns to the prescribed authority by 30 April; and submit audited annual accounts and balance sheet to the prescribed authority and the Commissioner of Income-tax by 30 June. The approval is effective from 1 April 1983 to 31 March 1985.
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.
Approval under section 35(1)(ii) for research status requires separate accounts, annual returns, and audited filings.
Approval of the Nutrition Society of India, Hyderabad as an approved association for natural and applied sciences under section 35(1)(ii) is granted subject to conditions: maintain separate accounts for research receipts; furnish annual research activity returns to the prescribed authority by 30 April; and submit audited annual accounts and balance sheet to the prescribed authority and the Commissioner of Income-tax by 30 June. The approval is effective from 1 April 1983 to 31 March 1985.
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