Research institution approval under section 35(1)(ii) requires separate research accounts, annual returns, audited accounts and extension filings. Approval under section 35(1)(ii) is subject to maintaining separate research accounts, furnishing annual scientific research returns to the Department of Scientific and Industrial Research by 31 May, submitting audited annual accounts to designated tax and research authorities by 30 June, and following prescribed procedures for extension applications through tax authorities with additional copies to the Secretary, Department of Scientific and Industrial Research.
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 separate research accounts, annual returns, audited accounts and extension filings.
Approval under section 35(1)(ii) is subject to maintaining separate research accounts, furnishing annual scientific research returns to the Department of Scientific and Industrial Research by 31 May, submitting audited annual accounts to designated tax and research authorities by 30 June, and following prescribed procedures for extension applications through tax authorities with additional copies to the Secretary, Department of Scientific and Industrial Research.
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