Research organisation approval under section 35(1)(ii) requires separate research accounts and annual audited returns to tax and science departments. Approval is granted to the Foundation for Applied Research in Cancer under section 35(1)(ii) as an Association, subject to maintaining a separate account for research receipts, filing an annual research activity 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, DSIR, and the local Commissioner/Director of Income-tax (Exemptions) by 30 June; the approval is effective from 13-9-1990 to 31-3-1992 and procedures 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 organisation approval under section 35(1)(ii) requires separate research accounts and annual audited returns to tax and science departments.
Approval is granted to the Foundation for Applied Research in Cancer under section 35(1)(ii) as an Association, subject to maintaining a separate account for research receipts, filing an annual research activity 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, DSIR, and the local Commissioner/Director of Income-tax (Exemptions) by 30 June; the approval is effective from 13-9-1990 to 31-3-1992 and procedures for extension are prescribed.
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