Research institution approval under section 35(1)(iii) requires separate accounts, annual return, and audited filings with authorities. Approval of Nalanda Dance Research Centre as an 'Institution' under section 35(1)(iii) is effective from 1-4-1990 to 31-3-1991 and is subject to maintaining separate accounts for research receipts, filing an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the relevant Commissioner/Director by 30th June each year; procedures for applying for extension are prescribed.
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)(iii) requires separate accounts, annual return, and audited filings with authorities.
Approval of Nalanda Dance Research Centre as an "Institution" under section 35(1)(iii) is effective from 1-4-1990 to 31-3-1991 and is subject to maintaining separate accounts for research receipts, filing an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the relevant Commissioner/Director by 30th June each year; procedures for applying for extension are prescribed.
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