Approval under section 35(1)(iii) confirms institution status subject to accounting, reporting, and renewal conditions. Approval under section 35(1)(iii) recognises the Statistical Publishing Society, Calcutta as an institution for research-related tax purposes, conditional on maintaining separate accounts for research receipts, filing annual research returns in prescribed forms, and submitting audited accounts and balance-sheet copies to the prescribed authority and specified tax offices by prescribed dates. Approval requires timely application for renewal prior to expiry; late applications may be rejected.
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 accounting, reporting, and renewal conditions.
Approval under section 35(1)(iii) recognises the Statistical Publishing Society, Calcutta as an institution for research-related tax purposes, conditional on maintaining separate accounts for research receipts, filing annual research returns in prescribed forms, and submitting audited accounts and balance-sheet copies to the prescribed authority and specified tax offices by prescribed dates. Approval requires timely application for renewal prior to expiry; late applications may be rejected.
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