Research institution approval under section 35(1)(iii) mandates separate research accounts, annual returns, audited accounts and timely renewal applications. Approval is granted to the Centre for Organisation Development, Hyderabad as an institution under section 35(1)(iii), subject to maintenance of separate accounts for scientific research, annual submission of scientific research returns by 30 April, submission of audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June, and timely application to the tax board for extension at least three months before expiry. The approval period is 1 September 1986 to 31 March 1989.
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(1)(iii) mandates separate research accounts, annual returns, audited accounts and timely renewal applications.
Approval is granted to the Centre for Organisation Development, Hyderabad as an institution under section 35(1)(iii), subject to maintenance of separate accounts for scientific research, annual submission of scientific research returns by 30 April, submission of audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June, and timely application to the tax board for extension at least three months before expiry. The approval period is 1 September 1986 to 31 March 1989.
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