Research institution approval under section 35(1)(ii) requires segregated accounts, annual returns and audited accounts by specified deadlines. Approval under section 35(1)(ii) is granted to the Indian Council of Medical Research as an Institution subject to maintaining separate accounts for research, furnishing annual research 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, and the Commissioner/Director of Income tax (Exemptions) by 30 June. The approval covers 1 April 1989 to 31 March 1991 and includes instructions for applying for extension.
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 segregated accounts, annual returns and audited accounts by specified deadlines.
Approval under section 35(1)(ii) is granted to the Indian Council of Medical Research as an Institution subject to maintaining separate accounts for research, furnishing annual research 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, and the Commissioner/Director of Income tax (Exemptions) by 30 June. The approval covers 1 April 1989 to 31 March 1991 and includes instructions for applying for extension.
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