Research institution approval under section 35 requires separate research accounts, annual returns, audited accounts and extension procedures. Approval granted to Dr. Ramazini Research Institute of Occupational Health Services as an Institution under the research-expense provisions for 1-4-1990 to 31-3-1991, subject to maintaining separate research accounts, furnishing annual research returns 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 jurisdictional Commissioner/Director of Income-tax (Exemptions) by 30 June each year.
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Provisions expressly mentioned in the judgment/order text.
Research institution approval under section 35 requires separate research accounts, annual returns, audited accounts and extension procedures.
Approval granted to Dr. Ramazini Research Institute of Occupational Health Services as an Institution under the research-expense provisions for 1-4-1990 to 31-3-1991, subject to maintaining separate research accounts, furnishing annual research returns 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 jurisdictional Commissioner/Director of Income-tax (Exemptions) by 30 June each year.
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