Approval under section 35(1)(ii) granted to research institution, subject to separate accounts and annual audited filings. Approval is granted to World Wide Fund for Nature--India as an Institution for purposes of research expenditure deduction under section 35(1)(ii) for the period 1-4-1990 to 31-3-1991, subject to conditions: maintain separate accounts for scientific research receipts; file annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31st May; and submit audited annual accounts to the Director-General (Exemptions), the Secretary, DSIR, and the local tax authority by 30th June. The organisation must follow prescribed procedures for extension of the approval.
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) granted to research institution, subject to separate accounts and annual audited filings.
Approval is granted to World Wide Fund for Nature--India as an Institution for purposes of research expenditure deduction under section 35(1)(ii) for the period 1-4-1990 to 31-3-1991, subject to conditions: maintain separate accounts for scientific research receipts; file annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31st May; and submit audited annual accounts to the Director-General (Exemptions), the Secretary, DSIR, and the local tax authority by 30th June. The organisation must follow prescribed procedures for extension of the approval.
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