Approval under section 35(1)(ii) recognises a research institution, subject to separate accounts and annual reporting requirements. Approval under section 35(1)(ii) is granted to Sree Chitra Tirunal Institute for Medical Sciences and Technology as an Institution for scientific research, subject to maintaining separate accounts for research, furnishing annual research returns to the prescribed authority by 30th April, and submitting audited annual accounts and balance-sheet to the prescribed authority and the concerned 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) recognises a research institution, subject to separate accounts and annual reporting requirements.
Approval under section 35(1)(ii) is granted to Sree Chitra Tirunal Institute for Medical Sciences and Technology as an Institution for scientific research, subject to maintaining separate accounts for research, furnishing annual research returns to the prescribed authority by 30th April, and submitting audited annual accounts and balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30th June.
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