Approval under section 35(1)(ii): institution approved subject to separate research accounts, annual research return and audited accounts submission. Approval under section 35(1)(ii) is granted to the Indian Institute of Geomagnetism as an 'Institution' subject to maintaining a separate account for research receipts, filing an annual scientific research return 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 each year.
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): institution approved subject to separate research accounts, annual research return and audited accounts submission.
Approval under section 35(1)(ii) is granted to the Indian Institute of Geomagnetism as an "Institution" subject to maintaining a separate account for research receipts, filing an annual scientific research return 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 each year.
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