Research institution approval under Section 35 requires separate research accounts, annual returns, audited accounts and timely renewal application. Bhartiya Bhasha Parishad is approved as an institution under clause (iii) of sub section (1) of section 35, subject to maintenance of separate accounts for scientific research; annual submission of prescribed research activity returns by 30 April; submission of audited annual accounts and balance sheet with copies to the prescribed authority and the concerned Commissioner by 30 June; and prior application for extension to the Central Board of Direct Taxes at least three months before approval expiry. The approval is effective from April 1, 1982 to March 31, 1988.
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.
Research institution approval under Section 35 requires separate research accounts, annual returns, audited accounts and timely renewal application.
Bhartiya Bhasha Parishad is approved as an institution under clause (iii) of sub section (1) of section 35, subject to maintenance of separate accounts for scientific research; annual submission of prescribed research activity returns by 30 April; submission of audited annual accounts and balance sheet with copies to the prescribed authority and the concerned Commissioner by 30 June; and prior application for extension to the Central Board of Direct Taxes at least three months before approval expiry. The approval is effective from April 1, 1982 to March 31, 1988.
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