Tax approval for scientific research granted with compliance conditions including separate accounts, annual returns, audited accounts, and renewal application. Approval under section 35(1)(ii) is granted to the Bhagawan Sri Ramana Maharshi Research Centre as an association, conditioned on maintaining separate research accounts, filing prescribed annual returns of research activities by 30th April, submitting audited annual accounts and balance sheet to the prescribed authority and Commissioner by 30th June, and applying for extension three months before expiry, with late applications liable to rejection.
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Provisions expressly mentioned in the judgment/order text.
Tax approval for scientific research granted with compliance conditions including separate accounts, annual returns, audited accounts, and renewal application.
Approval under section 35(1)(ii) is granted to the Bhagawan Sri Ramana Maharshi Research Centre as an association, conditioned on maintaining separate research accounts, filing prescribed annual returns of research activities by 30th April, submitting audited annual accounts and balance sheet to the prescribed authority and Commissioner by 30th June, and applying for extension three months before expiry, with late applications liable to rejection.
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