Section 35CCB approval for institution and conservation programme, subject to separate accounts and reporting obligations. Approval is accorded to M/s. Vikram Sarabhai Centre for Development Interaction as an approved institution and to its conservation programme for the relevant financial year, subject to conditions. The institution must maintain separate donation accounts for conservation activities, submit a progress report for the programme to the prescribed authority, and file annual accounts showing total income and liabilities with the prescribed authority and the concerned tax commissioner by the stated deadlines. The approval is time-limited and may be withdrawn by the prescribed authority, including retrospectively.
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Provisions expressly mentioned in the judgment/order text.
Section 35CCB approval for institution and conservation programme, subject to separate accounts and reporting obligations.
Approval is accorded to M/s. Vikram Sarabhai Centre for Development Interaction as an approved institution and to its conservation programme for the relevant financial year, subject to conditions. The institution must maintain separate donation accounts for conservation activities, submit a progress report for the programme to the prescribed authority, and file annual accounts showing total income and liabilities with the prescribed authority and the concerned tax commissioner by the stated deadlines. The approval is time-limited and may be withdrawn by the prescribed authority, including retrospectively.
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