Approval under section 35(1)(ii) confirms institution status with annual reporting, audited accounts and renewal requirements. Approval of the Cancer Institute (W.I.A.), Adyar, Madras as an Institution for scientific research tax purposes is granted subject to maintaining separate accounts for 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, DSIR, and the Commissioner/Director of Income-tax (Exemptions) by 30 June. The approval covers 1 April 1991 to 31 March 1992 and requires timely application for extension, with specified copy and transmission procedures.
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) confirms institution status with annual reporting, audited accounts and renewal requirements.
Approval of the Cancer Institute (W.I.A.), Adyar, Madras as an Institution for scientific research tax purposes is granted subject to maintaining separate accounts for 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, DSIR, and the Commissioner/Director of Income-tax (Exemptions) by 30 June. The approval covers 1 April 1991 to 31 March 1992 and requires timely application for extension, with specified copy and transmission procedures.
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