Approval under section 35(1)(ii) - Institution status subject to research accounting, annual returns and audited accounts. Approval is granted to the Indian Copper Development Centre, Calcutta under section 35(1)(ii) as an Institution, subject to maintaining a separate account for scientific research funds; furnishing annual scientific research returns to the Secretary, Department of Scientific and Industrial Research by 31 May; and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the Commissioner/Director of Income-tax (Exemptions) with jurisdiction by 30 June each year.
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Provisions expressly mentioned in the judgment/order text.
Approval under section 35(1)(ii) - Institution status subject to research accounting, annual returns and audited accounts.
Approval is granted to the Indian Copper Development Centre, Calcutta under section 35(1)(ii) as an Institution, subject to maintaining a separate account for scientific research funds; furnishing annual scientific research returns to the Secretary, Department of Scientific and Industrial Research by 31 May; and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the Commissioner/Director of Income-tax (Exemptions) with jurisdiction by 30 June each year.
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