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        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.

        <h1>Tax approval for scientific research institutions requires separate research accounts and annual audited returns to tax and science authorities.</h1> Council of Power Utilities is approved as an Institution for tax recognition for scientific research subject to conditions: maintain separate accounts for research receipts; furnish annual research activity returns to the Secretary of the science department by 31 May; and submit audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary of the science department, and the local Commissioner/Director by 30 June. Approval is effective 13 September 1990 to 31 March 1991.

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