Research institution approval under section 35(1)(iii) requires separate research accounts and annual audited returns to authorities. Approval is granted to The Institute of Peace Research and Action as an institution under clause (iii) of sub-section (1) of section 35, subject to maintaining a separate account for scientific research, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May each year, 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) 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.
Research institution approval under section 35(1)(iii) requires separate research accounts and annual audited returns to authorities.
Approval is granted to The Institute of Peace Research and Action as an institution under clause (iii) of sub-section (1) of section 35, subject to maintaining a separate account for scientific research, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May each year, 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) by 30 June each year.
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