Research institution approval requires separate research accounts and annual audited returns to prescribed authority and tax commissioner. Approval is granted to the Institute of Kidney Diseases and Research Centre, Ahmedabad under clause (ii) of sub-section (1) of section 35, subject to conditions that the institute maintain a separate account for sums received for scientific research, furnish annual returns of scientific research activities to the prescribed authority by 30 April each year, and submit audited annual accounts and balance-sheet to the prescribed authority and copies to the concerned Commissioner of Income-tax by 30 June each year; approval effective 1 April 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.
Research institution approval requires separate research accounts and annual audited returns to prescribed authority and tax commissioner.
Approval is granted to the Institute of Kidney Diseases and Research Centre, Ahmedabad under clause (ii) of sub-section (1) of section 35, subject to conditions that the institute maintain a separate account for sums received for scientific research, furnish annual returns of scientific research activities to the prescribed authority by 30 April each year, and submit audited annual accounts and balance-sheet to the prescribed authority and copies to the concerned Commissioner of Income-tax by 30 June each year; approval effective 1 April 1984 to 31 March 1986.
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