Approval under section 35(1)(ii): research association status granted subject to accounting and timed reporting obligations. Bal Mandir Research Foundation, Madras is approved under section 35(1)(ii) read with rule 6 as an Association for research-related tax purposes, subject to maintaining a separate account for research funds, furnishing annual research activity returns by 30 April, and submitting audited accounts and balance-sheet to the prescribed authority by 30 June with copies to the Commissioner of Income-tax; approval effective 11 February 1984 to 31 March 1985.
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Provisions expressly mentioned in the judgment/order text.
Approval under section 35(1)(ii): research association status granted subject to accounting and timed reporting obligations.
Bal Mandir Research Foundation, Madras is approved under section 35(1)(ii) read with rule 6 as an Association for research-related tax purposes, subject to maintaining a separate account for research funds, furnishing annual research activity returns by 30 April, and submitting audited accounts and balance-sheet to the prescribed authority by 30 June with copies to the Commissioner of Income-tax; approval effective 11 February 1984 to 31 March 1985.
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