Research institution approval requires separate research accounts, annual returns, audited accounts and advance renewal application. Approval under section 35(1)(ii) was granted to Model Institute of Education & Research, Jammu for scientific research in natural and applied sciences, subject to maintaining separate research accounts, furnishing annual research returns by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and Commissioner by 30 June, and applying to the central tax board for renewal at least three months before approval expiry for the period April 1, 1983 to March 31, 1986.
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Provisions expressly mentioned in the judgment/order text.
Research institution approval requires separate research accounts, annual returns, audited accounts and advance renewal application.
Approval under section 35(1)(ii) was granted to Model Institute of Education & Research, Jammu for scientific research in natural and applied sciences, subject to maintaining separate research accounts, furnishing annual research returns by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and Commissioner by 30 June, and applying to the central tax board for renewal at least three months before approval expiry for the period April 1, 1983 to March 31, 1986.
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