Approval under section 35(1)(iii): research institution must maintain separate research accounts and file annual audited returns. Approval is granted to the Indian Council for Research on International Economic Relations, New Delhi, under the research-related provision of the Income-tax Act, conditional on maintaining separate accounts for scientific research, furnishing annual returns of scientific research activities by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June, and applying for extension three months before 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)(iii): research institution must maintain separate research accounts and file annual audited returns.
Approval is granted to the Indian Council for Research on International Economic Relations, New Delhi, under the research-related provision of the Income-tax Act, conditional on maintaining separate accounts for scientific research, furnishing annual returns of scientific research activities by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June, and applying for extension three months before expiry.
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