Approval under section 35(1)(ii) imposes institutional research accounting, annual reporting, and audited account obligations. Approval is granted to Kerala Forest Research Institute, Peechi under section 35(1)(ii) as an Institution for 1 4 1990 to 31 3 1991, subject to maintaining a separate account for scientific research receipts; furnishing annual returns of 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, Department of Scientific and Industrial Research, and the local Commissioner/Director of Income tax (Exemptions) by 30 June. Applications for extension must be made in triplicate three months before expiry, with six copies sent to the Secretary, DSIR if applicable.
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.
Approval under section 35(1)(ii) imposes institutional research accounting, annual reporting, and audited account obligations.
Approval is granted to Kerala Forest Research Institute, Peechi under section 35(1)(ii) as an Institution for 1 4 1990 to 31 3 1991, subject to maintaining a separate account for scientific research receipts; furnishing annual returns of 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, Department of Scientific and Industrial Research, and the local Commissioner/Director of Income tax (Exemptions) by 30 June. Applications for extension must be made in triplicate three months before expiry, with six copies sent to the Secretary, DSIR if applicable.
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