Approval under section 35(1)(ii): institution recognised for scientific research subject to accounting, annual returns and audited accounts. Approval has been granted to Family Planning Foundation, New Delhi, as an Approved Institution for research expenditure deduction under section 35, subject to conditions: maintain a separate account for research receipts; file 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 by 30 June with copies to the Commissioner of Income tax. The notification is effective from 31 12 1983 to 31 12 1984.
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): institution recognised for scientific research subject to accounting, annual returns and audited accounts.
Approval has been granted to Family Planning Foundation, New Delhi, as an Approved Institution for research expenditure deduction under section 35, subject to conditions: maintain a separate account for research receipts; file 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 by 30 June with copies to the Commissioner of Income tax. The notification is effective from 31 12 1983 to 31 12 1984.
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