Research institution approval under section 35(1)(iii) requires separate research accounts, annual returns, and audited submissions. Approval under Section 35(1)(iii) is granted to Giri Institute of Development Studies, Lucknow, as an Institution for a specified period, conditional on maintaining separate research accounts, filing annual scientific research returns by 30 April, submitting audited annual accounts and balance-sheet with copies to the Commissioner by 30 June, and seeking extension from the tax board at least three months before approval expiry.
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Provisions expressly mentioned in the judgment/order text.
Research institution approval under section 35(1)(iii) requires separate research accounts, annual returns, and audited submissions.
Approval under Section 35(1)(iii) is granted to Giri Institute of Development Studies, Lucknow, as an Institution for a specified period, conditional on maintaining separate research accounts, filing annual scientific research returns by 30 April, submitting audited annual accounts and balance-sheet with copies to the Commissioner by 30 June, and seeking extension from the tax board at least three months before approval expiry.
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