Approval under section 35(1)(iii) requires institutional status with separate research accounts, annual returns and audited accounts submission. Approval under section 35(1)(iii) recognises K. R. Cama Oriental Institute as an eligible Institution for scientific research deductions, conditioned on maintaining separate research accounts, filing an annual research activities return to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the local Commissioner/Director of Income-tax (Exemptions) by 30 June each year.
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) requires institutional status with separate research accounts, annual returns and audited accounts submission.
Approval under section 35(1)(iii) recognises K. R. Cama Oriental Institute as an eligible Institution for scientific research deductions, conditioned on maintaining separate research accounts, filing an annual research activities return to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the local Commissioner/Director of Income-tax (Exemptions) by 30 June each year.
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