Approval under section 35(1)(ii) requires separate research accounts, annual returns and audited accounts submission by prescribed dates. Approval of the Tuberculosis Research Centre, Shri K. J. Mehta T.B. Hospital, Amargarh as an Association under section 35(1)(ii) requires maintenance of a separate account for scientific research receipts; annual returns of research activities to the prescribed authority by 30 April; audited annual accounts and balance sheet to be submitted to the prescribed authority and the concerned Commissioner of Income-tax by 30 June; and an application for extension to the Central Board of Direct Taxes at least three months before expiry. The notification is effective from 14 May 1986 to 31 January 1988.
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) requires separate research accounts, annual returns and audited accounts submission by prescribed dates.
Approval of the Tuberculosis Research Centre, Shri K. J. Mehta T.B. Hospital, Amargarh as an Association under section 35(1)(ii) requires maintenance of a separate account for scientific research receipts; annual returns of research activities to the prescribed authority by 30 April; audited annual accounts and balance sheet to be submitted to the prescribed authority and the concerned Commissioner of Income-tax by 30 June; and an application for extension to the Central Board of Direct Taxes at least three months before expiry. The notification is effective from 14 May 1986 to 31 January 1988.
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