Approval under section 35(1)(ii) for scientific research requires separate research accounts and annual reporting obligations. Approval is granted to Rajkot Cancer Society as an Institution for scientific research under clause (ii) of section 35, subject to maintaining separate research accounts, furnishing an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to specified tax and research authorities by 30 June each year; the approval applies for a specified period and prescribes procedures for applying for extension.
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Provisions expressly mentioned in the judgment/order text.
Approval under section 35(1)(ii) for scientific research requires separate research accounts and annual reporting obligations.
Approval is granted to Rajkot Cancer Society as an Institution for scientific research under clause (ii) of section 35, subject to maintaining separate research accounts, furnishing an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to specified tax and research authorities by 30 June each year; the approval applies for a specified period and prescribes procedures for applying for extension.
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