Research approval under Section 35 requires separate research accounts and annual audited returns to tax and DSIR authorities. Approval under section 35(1)(ii) was granted to Hyderabad Eye Research Foundation as an 'Institution' effective from 1 4 1991 to 31 3 1994, subject to maintaining separate accounts for scientific research, filing an annual Scientific Research activity return to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts by 30 June each year to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the local Commissioner/Director of Income tax (Exemptions).
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.
Research approval under Section 35 requires separate research accounts and annual audited returns to tax and DSIR authorities.
Approval under section 35(1)(ii) was granted to Hyderabad Eye Research Foundation as an "Institution" effective from 1 4 1991 to 31 3 1994, subject to maintaining separate accounts for scientific research, filing an annual Scientific Research activity return to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts by 30 June each year to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the local Commissioner/Director of Income tax (Exemptions).
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