Tax approval under Section 35(1)(iii) conditions an institution's research benefit on separate accounts and mandated annual reporting. Approval is granted to the Centre for Research, Planning and Action, New Delhi under Section 35(1)(iii) as an Association, subject to maintaining a separate account for research receipts, furnishing annual research returns by 30 April, and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June; approval effective from 22 March 1984 to 31 March 1986.
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.
Tax approval under Section 35(1)(iii) conditions an institution's research benefit on separate accounts and mandated annual reporting.
Approval is granted to the Centre for Research, Planning and Action, New Delhi under Section 35(1)(iii) as an Association, subject to maintaining a separate account for research receipts, furnishing annual research returns by 30 April, and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June; approval effective from 22 March 1984 to 31 March 1986.
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