Approval under section 35(1)(ii): research-focused institution granted tax-recognition subject to specified reporting and renewal conditions. Approval under section 35(1)(ii) is granted to the Indian Cancer Society, Solapur Branch as an approved institution under the category 'Association' from 6 March 1984 to 31 March 1987, subject to maintaining separate accounts for scientific research, furnishing annual returns of research activities by 30 April, submitting audited accounts and balance-sheet to the prescribed authority and Commissioner of Income-tax by 30 June, and applying to the Central Board of Direct Taxes for extension at least three months before approval expiry.
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): research-focused institution granted tax-recognition subject to specified reporting and renewal conditions.
Approval under section 35(1)(ii) is granted to the Indian Cancer Society, Solapur Branch as an approved institution under the category "Association" from 6 March 1984 to 31 March 1987, subject to maintaining separate accounts for scientific research, furnishing annual returns of research activities by 30 April, submitting audited accounts and balance-sheet to the prescribed authority and Commissioner of Income-tax by 30 June, and applying to the Central Board of Direct Taxes for extension at least three months before approval expiry.
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