Approval under section 35(1)(iii) confirms institution status subject to separate research accounts, annual returns and audited filings. Approval under Section 35(1)(iii) designates the Institute of Company Secretaries as an Institution for research-related tax purposes, subject to maintaining separate research accounts, filing annual research returns by 31 May, submitting audited annual accounts and balance sheet to the prescribed authority and tax authorities by 30 June, and applying for renewal at least three months before the approval's 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)(iii) confirms institution status subject to separate research accounts, annual returns and audited filings.
Approval under Section 35(1)(iii) designates the Institute of Company Secretaries as an Institution for research-related tax purposes, subject to maintaining separate research accounts, filing annual research returns by 31 May, submitting audited annual accounts and balance sheet to the prescribed authority and tax authorities by 30 June, and applying for renewal at least three months before the approval's expiry.
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