Research institution approval under section 35(1)(ii) requires specified accounting and annual reporting to prescribed authorities. Approval is granted to Deenadayal Cancer Research Centre, Pune, under section 35(1)(ii) of the Income-tax Act for scientific research in the Association category, subject to conditions: maintain separate research accounts; furnish annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May; submit audited annual accounts to specified tax and scientific authorities by 30 June; and apply in triplicate through the relevant tax officer for extension three months before expiry while sending six copies to the Secretary. The approval period runs from 9 August 1989 to 31 March 1990.
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 under section 35(1)(ii) requires specified accounting and annual reporting to prescribed authorities.
Approval is granted to Deenadayal Cancer Research Centre, Pune, under section 35(1)(ii) of the Income-tax Act for scientific research in the Association category, subject to conditions: maintain separate research accounts; furnish annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May; submit audited annual accounts to specified tax and scientific authorities by 30 June; and apply in triplicate through the relevant tax officer for extension three months before expiry while sending six copies to the Secretary. The approval period runs from 9 August 1989 to 31 March 1990.
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