Research institution approval under section 35(1)(ii) requires separate research accounts, annual returns and audited account submissions. Approval under Section 35(1)(ii) is subject to maintaining separate research accounts, filing annual returns of scientific research activities 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, and the relevant Commissioner/Director by 30 June. The approval covers 1 April 1990 to 31 March 1991 and requires timely application for extension through the tax authorities, with six copies to the Department of Scientific and Industrial Research where specified.
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)(ii) requires separate research accounts, annual returns and audited account submissions.
Approval under Section 35(1)(ii) is subject to maintaining separate research accounts, filing annual returns of scientific research activities 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, and the relevant Commissioner/Director by 30 June. The approval covers 1 April 1990 to 31 March 1991 and requires timely application for extension through the tax authorities, with six copies to the Department of Scientific and Industrial Research where specified.
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