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        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.

        <h1>Approval under section 35(1)(ii) secures tax-recognition for research institutions, subject to annual returns, audited accounts, and renewal rules.</h1> The Eye Research Foundation, Madras, is notified as an approved research institution under the tax provision for scientific research, conditional on maintaining a separate research account, filing annual returns of research activities by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and tax commissioner by 30 June, and applying for renewal three months before approval expiry; late renewal applications may be rejected. The notification names the institution and states a defined effective period.

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