Research exemption approval under section 35 granted with conditions on separate research accounts, annual returns and audited filings. Charutar Arogya Mandal is approved under clause (ii) of sub section (1) of section 35 read with rule 6 as an Association for scientific research, subject to conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities to the prescribed authority by 30 April each year; and submit audited annual accounts and a balance sheet to the prescribed authority by 30 June each year with copies to the concerned Commissioner of Income tax. The approval is effective from 24 04 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.
Research exemption approval under section 35 granted with conditions on separate research accounts, annual returns and audited filings.
Charutar Arogya Mandal is approved under clause (ii) of sub section (1) of section 35 read with rule 6 as an Association for scientific research, subject to conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities to the prescribed authority by 30 April each year; and submit audited annual accounts and a balance sheet to the prescribed authority by 30 June each year with copies to the concerned Commissioner of Income tax. The approval is effective from 24 04 1983 to 31 12 1984.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
