Institutional approval under section 35(1)(ii): Visva Bharati recognised for research deductions subject to reporting and account conditions. Visva Bharati is approved as a University for research-related tax purposes, subject to maintaining separate research accounts, filing annual research returns by 30th April, submitting audited accounts and balance-sheets to the prescribed authority and the Commissioner by 30th June, and applying for extension of approval at least three months before expiry; the approval is effective for a specified three-year period.
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.
Institutional approval under section 35(1)(ii): Visva Bharati recognised for research deductions subject to reporting and account conditions.
Visva Bharati is approved as a University for research-related tax purposes, subject to maintaining separate research accounts, filing annual research returns by 30th April, submitting audited accounts and balance-sheets to the prescribed authority and the Commissioner by 30th June, and applying for extension of approval at least three months before expiry; the approval is effective for a specified three-year period.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
