Research institution approval requires separate research accounts, annual returns by April and audited accounts submitted by June. The Indian Copper Development Centre, Calcutta is approved as an Approved Institution in the category of an Association for research-related tax recognition from 1-4-1984 to 31-3-1987, subject to maintaining a separate account for research receipts, filing annual returns of scientific research activities by 30 April, and submitting audited annual accounts and balance sheet to the prescribed authority and the Commissioner by 30 June each year.
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Provisions expressly mentioned in the judgment/order text.
Research institution approval requires separate research accounts, annual returns by April and audited accounts submitted by June.
The Indian Copper Development Centre, Calcutta is approved as an Approved Institution in the category of an Association for research-related tax recognition from 1-4-1984 to 31-3-1987, subject to maintaining a separate account for research receipts, filing annual returns of scientific research activities by 30 April, and submitting audited annual accounts and balance sheet to the prescribed authority and the Commissioner by 30 June each year.
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