Approval under Section 35(1)(ii) requires institution status with separate research accounts and annual reporting deadlines. Approval is granted to the World Wildlife Fund (Indian National Appeal) as an Institution under Section 35(1)(ii), subject to maintaining a separate account for sums received for scientific research, furnishing annual returns of scientific research activities to the prescribed authority by 30 April each year, and submitting audited annual accounts and a balance-sheet to the prescribed authority by 30 June with copies to the concerned Commissioner of Income-tax; effective January 1, 1984 to December 31, 1985.
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Provisions expressly mentioned in the judgment/order text.
Approval under Section 35(1)(ii) requires institution status with separate research accounts and annual reporting deadlines.
Approval is granted to the World Wildlife Fund (Indian National Appeal) as an Institution under Section 35(1)(ii), subject to maintaining a separate account for sums received for scientific research, furnishing annual returns of scientific research activities to the prescribed authority by 30 April each year, and submitting audited annual accounts and a balance-sheet to the prescribed authority by 30 June with copies to the concerned Commissioner of Income-tax; effective January 1, 1984 to December 31, 1985.
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