Approval under section 35(1)(ii): institution approved for scientific research subject to annual accounts, returns, and renewal conditions. Approval is granted to the Birla Institute of Scientific Research, Calcutta, under section 35(1)(ii) as an Institution for scientific research from 1-4-86 to 31-3-88, subject to maintaining a separate research account, furnishing annual research returns by 31st May, submitting audited accounts and balance-sheet to the prescribed authority, Central Board of Direct Taxes and the Commissioner by 30th June, and applying for extension at least three months before 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)(ii): institution approved for scientific research subject to annual accounts, returns, and renewal conditions.
Approval is granted to the Birla Institute of Scientific Research, Calcutta, under section 35(1)(ii) as an Institution for scientific research from 1-4-86 to 31-3-88, subject to maintaining a separate research account, furnishing annual research returns by 31st May, submitting audited accounts and balance-sheet to the prescribed authority, Central Board of Direct Taxes and the Commissioner by 30th June, and applying for extension at least three months before expiry.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
