Approval under Section 35(1)(ii) grants association recognition for research subject to separate accounts, annual returns and audited submissions. Approval is granted to the Tamil Nadu Science and Technology Centre as an approval under Section 35(1)(ii) for the category 'Association,' subject to maintaining separate research accounts, filing an annual scientific research return to the Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to specified tax and research authorities by 30 June. The organisation must apply for extension of approval through the relevant Income tax authority in advance, with exceptional procedures and copy requirements to the 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.
Approval under Section 35(1)(ii) grants association recognition for research subject to separate accounts, annual returns and audited submissions.
Approval is granted to the Tamil Nadu Science and Technology Centre as an approval under Section 35(1)(ii) for the category "Association," subject to maintaining separate research accounts, filing an annual scientific research return to the Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to specified tax and research authorities by 30 June. The organisation must apply for extension of approval through the relevant Income tax authority in advance, with exceptional procedures and copy requirements to the Department of Scientific and Industrial Research.
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