Approval under section 35(1)(ii) grants research-association status subject to accounting, reporting, audited accounts and renewal application. Approval under section 35(1)(ii) grants research-association status to Gangabux Kanoria Medical Research Centre from 14-4-1986 to 31-3-1988, subject to maintaining a separate account for research receipts, filing annual returns of research activities by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June, and applying to the Central Board of Direct Taxes for extension at least 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)(ii) grants research-association status subject to accounting, reporting, audited accounts and renewal application.
Approval under section 35(1)(ii) grants research-association status to Gangabux Kanoria Medical Research Centre from 14-4-1986 to 31-3-1988, subject to maintaining a separate account for research receipts, filing annual returns of research activities by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June, and applying to the Central Board of Direct Taxes for extension at least three months before expiry.
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