Approval under section 35(1)(ii): institute eligible for research deduction subject to annual returns, audited accounts and renewal application. Approval under section 35(1)(ii) is granted to The Birla Institute of Astronomy and Planetarium Sciences as an association eligible for research-related tax benefits, subject to maintaining a separate account for research funds, furnishing annual scientific research returns by 31 May, submitting audited annual accounts to specified authorities by 30 June, and applying in triplicate for extension through the jurisdictional tax officer three months before expiry with six copies to the scientific authority.
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): institute eligible for research deduction subject to annual returns, audited accounts and renewal application.
Approval under section 35(1)(ii) is granted to The Birla Institute of Astronomy and Planetarium Sciences as an association eligible for research-related tax benefits, subject to maintaining a separate account for research funds, furnishing annual scientific research returns by 31 May, submitting audited annual accounts to specified authorities by 30 June, and applying in triplicate for extension through the jurisdictional tax officer three months before expiry with six copies to the scientific authority.
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