Approval under section 35(1)(ii) recognizes a research association subject to separate accounting, annual filings, and renewal conditions. Approval is granted to Dr. Ramazini Research Institute of Occupational Health Services, Pune as an approved research association subject to maintaining separate research accounts, furnishing annual research returns by 30 April, submitting audited accounts and balance-sheet with copies to the tax commissioner by 30 June, and seeking renewal three months before expiry; the notification specifies the Institute's address and an operative approval period covering two consecutive financial years.
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) recognizes a research association subject to separate accounting, annual filings, and renewal conditions.
Approval is granted to Dr. Ramazini Research Institute of Occupational Health Services, Pune as an approved research association subject to maintaining separate research accounts, furnishing annual research returns by 30 April, submitting audited accounts and balance-sheet with copies to the tax commissioner by 30 June, and seeking renewal three months before expiry; the notification specifies the Institute's address and an operative approval period covering two consecutive financial years.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
