Research approval under section 35(1)(ii) requires approved institutions to maintain separate accounts and file annual returns and audited accounts. Approval is granted to Development Alternatives, New Delhi, as an approved institution for scientific research purposes for the period 1 April 1988 to 31 March 1989, subject to conditions: maintain a separate account for research receipts; furnish annual research returns by 31 May; submit audited annual accounts, income and expenditure statement and balance-sheet to the prescribed authority, central tax board, DGIT (Exemption) and the concerned Commissioner by 30 June; and apply for extension before the approval expiry to avoid rejection.
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 approval under section 35(1)(ii) requires approved institutions to maintain separate accounts and file annual returns and audited accounts.
Approval is granted to Development Alternatives, New Delhi, as an approved institution for scientific research purposes for the period 1 April 1988 to 31 March 1989, subject to conditions: maintain a separate account for research receipts; furnish annual research returns by 31 May; submit audited annual accounts, income and expenditure statement and balance-sheet to the prescribed authority, central tax board, DGIT (Exemption) and the concerned Commissioner by 30 June; and apply for extension before the approval expiry to avoid rejection.
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