Research institution approval under Section 35(1)(iii) requires separate research accounts, annual DSIR returns, and audited submissions. Approval of Natya Shodh Sansthan as an institution under Section 35(1)(iii) is conditional on maintaining separate research books, furnishing an annual scientific research return to the Secretary, Department of Scientific and Industrial Research by 31 May each year, and submitting annually by 31 October audited annual accounts and audited income and expenditure accounts for exempted research activities to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the jurisdictional Commissioner/Director, alongside the income tax return; extension requests must be applied for in triplicate via the Commissioner/Director and sent to the Secretary, DSIR.
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 institution approval under Section 35(1)(iii) requires separate research accounts, annual DSIR returns, and audited submissions.
Approval of Natya Shodh Sansthan as an institution under Section 35(1)(iii) is conditional on maintaining separate research books, furnishing an annual scientific research return to the Secretary, Department of Scientific and Industrial Research by 31 May each year, and submitting annually by 31 October audited annual accounts and audited income and expenditure accounts for exempted research activities to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the jurisdictional Commissioner/Director, alongside the income tax return; extension requests must be applied for in triplicate via the Commissioner/Director and sent to the Secretary, DSIR.
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