Research institution approval requires separate research accounts, annual audited returns, and timely renewal applications before expiry. Approval is granted to the Statistical Publishing Society, Calcutta as an institution under Section 35(1)(iii), subject to maintaining a separate research account, furnishing annual research returns by 31 May, submitting audited accounts and balance-sheet with copies to tax authorities by 30 June, and applying for extension to the Central Board of Direct Taxes at least three months before approval 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.
Research institution approval requires separate research accounts, annual audited returns, and timely renewal applications before expiry.
Approval is granted to the Statistical Publishing Society, Calcutta as an institution under Section 35(1)(iii), subject to maintaining a separate research account, furnishing annual research returns by 31 May, submitting audited accounts and balance-sheet with copies to tax authorities by 30 June, and applying for extension to the Central Board of Direct Taxes at least three months before approval expiry.
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