Approval under section 35(1)(ii) establishes research-institution recognition, imposing separate accounts and annual audited reporting obligations. Approval under section 35(1)(ii) recognises Aparna Asrama, New Delhi as an institution for scientific research subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities to the prescribed authority by 30th April; and submit audited annual accounts, including income, expenditure and a balance-sheet, to the prescribed authority and the Commissioner of Income-tax by 30th June.
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)(ii) establishes research-institution recognition, imposing separate accounts and annual audited reporting obligations.
Approval under section 35(1)(ii) recognises Aparna Asrama, New Delhi as an institution for scientific research subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities to the prescribed authority by 30th April; and submit audited annual accounts, including income, expenditure and a balance-sheet, to the prescribed authority and the Commissioner of Income-tax by 30th June.
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