Approval under section 35(1)(iii) imposes separate research accounts, annual research returns and audited account filings. Approval of Jnana Prabodhini, Pune as an approved institution under clause (iii) of sub-section (1) of section 35 requires maintenance of a separate account for scientific research, annual returns of research activities to the prescribed authority by 30th April, and submission by 30th June of audited annual accounts and balance-sheet with copies to the concerned Commissioner of Income-tax.
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) imposes separate research accounts, annual research returns and audited account filings.
Approval of Jnana Prabodhini, Pune as an approved institution under clause (iii) of sub-section (1) of section 35 requires maintenance of a separate account for scientific research, annual returns of research activities to the prescribed authority by 30th April, and submission by 30th June of audited annual accounts and balance-sheet with copies to the concerned Commissioner of Income-tax.
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