Institutional approval under section 35(1)(ii) requires research accounting, annual returns, and audited accounts submission deadlines. Approval to the Indian Register of Shipping, Bombay, as an Institution under clause (ii) of sub section (1) of section 35 is granted for the stated approval period, subject to maintaining separate accounts for scientific research, furnishing annual returns of research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to designated tax and departmental authorities by 30 June each year; the notification also requires timely applications for extension of approval through prescribed channels.
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Provisions expressly mentioned in the judgment/order text.
Institutional approval under section 35(1)(ii) requires research accounting, annual returns, and audited accounts submission deadlines.
Approval to the Indian Register of Shipping, Bombay, as an Institution under clause (ii) of sub section (1) of section 35 is granted for the stated approval period, subject to maintaining separate accounts for scientific research, furnishing annual returns of research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to designated tax and departmental authorities by 30 June each year; the notification also requires timely applications for extension of approval through prescribed channels.
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