Approval under section 35(1)(iii) requires separate research accounting, annual research returns, and audited account filings. Approval under section 35(1)(iii) recognizes the Institute of Management in Govt., Trivandrum as an Institution for research-related tax purposes from 11-2-1984 to 31-3-1985, subject to maintaining separate accounts for scientific research, filing annual returns of research activities to the prescribed authority by 30 April each year, and submitting audited annual accounts and balance sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year.
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)(iii) requires separate research accounting, annual research returns, and audited account filings.
Approval under section 35(1)(iii) recognizes the Institute of Management in Govt., Trivandrum as an Institution for research-related tax purposes from 11-2-1984 to 31-3-1985, subject to maintaining separate accounts for scientific research, filing annual returns of research activities to the prescribed authority by 30 April each year, and submitting audited annual accounts and balance sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year.
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