Approved Kasturba Health Society, (Unit : Mahatma Gandhi Institute of Medical Sciences), P. O. Sevagram, Wardha u/s 35(1)(ii) - S.O.514 - Income Tax Act, 1961
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Approval under section 35(1)(ii) requires separate research accounts, annual scientific returns and audited annual accounts. Approval is granted to Kasturba Health Society as an Institution under section 35(1)(ii), conditioned on maintaining a separate account for scientific research receipts, filing an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to specified tax and research authorities by 30 June. The approval covers 1 April 1991 to 31 March 1993 and includes procedures and timelines for applying for extension of approval.
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) requires separate research accounts, annual scientific returns and audited annual accounts.
Approval is granted to Kasturba Health Society as an Institution under section 35(1)(ii), conditioned on maintaining a separate account for scientific research receipts, filing an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to specified tax and research authorities by 30 June. The approval covers 1 April 1991 to 31 March 1993 and includes procedures and timelines for applying for extension of approval.
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