Research institution approval requires separate research accounts, annual returns to research department, and audited accounts filed with tax authorities. Approval is granted to The Gujarat Institute of Area Planning as an institution under clause (iii) of sub-section (1) of section 35 of the Income-tax Act for 1 April 1990 to 31 March 1991, conditional on maintaining separate research accounts, filing annual scientific-activity 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 local Commissioner/Director of Income-tax (Exemptions) by 30 June each year.
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Research institution approval requires separate research accounts, annual returns to research department, and audited accounts filed with tax authorities.
Approval is granted to The Gujarat Institute of Area Planning as an institution under clause (iii) of sub-section (1) of section 35 of the Income-tax Act for 1 April 1990 to 31 March 1991, conditional on maintaining separate research accounts, filing annual scientific-activity 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 local Commissioner/Director of Income-tax (Exemptions) by 30 June each year.
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