Approval under section 35(1)(ii) grants institutional research exemption subject to separate accounts, annual returns and extension filings. Approval to Charutar Arogya Mandal Medical Research Society under section 35(1)(ii) classifies it as an Institution for research-related tax purposes for 1 April 1989-31 March 1990, subject to conditions: maintain separate research accounts, furnish annual research returns to the Department of Scientific and Industrial Research by 31 May, submit audited annual accounts to designated authorities by 30 June, and apply through the tax jurisdictional authority in triplicate with additional copies to the Department 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.
Approval under section 35(1)(ii) grants institutional research exemption subject to separate accounts, annual returns and extension filings.
Approval to Charutar Arogya Mandal Medical Research Society under section 35(1)(ii) classifies it as an Institution for research-related tax purposes for 1 April 1989-31 March 1990, subject to conditions: maintain separate research accounts, furnish annual research returns to the Department of Scientific and Industrial Research by 31 May, submit audited annual accounts to designated authorities by 30 June, and apply through the tax jurisdictional authority in triplicate with additional copies to the Department three months before approval expiry.
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