Approved institution status under Section 35(1)(iii) requires separate research accounts, annual returns and audited accounts filing. The Centre for Study of Developing Societies, Delhi is approved as an approved institution under Section 35(1)(iii) for other natural and applied sciences, subject to maintaining a separate account for research receipts, filing prescribed annual research returns by 30 April, and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June; approval effective from 1 April 1983 to 31 March 1986.
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Provisions expressly mentioned in the judgment/order text.
Approved institution status under Section 35(1)(iii) requires separate research accounts, annual returns and audited accounts filing.
The Centre for Study of Developing Societies, Delhi is approved as an approved institution under Section 35(1)(iii) for other natural and applied sciences, subject to maintaining a separate account for research receipts, filing prescribed annual research returns by 30 April, and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June; approval effective from 1 April 1983 to 31 March 1986.
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