Research deduction eligibility under section 35(1)(iii) - institutions approved subject to specified accounting and annual reporting obligations. Notification approves specified organisations as Institutions under clause (iii) of sub-section (1) of section 35 read with Rule 6, subject to conditions: maintain separate research accounts; file annual scientific research return to the Secretary, Department of Scientific & Industrial Research by 31 May; and submit audited annual accounts and audited research Income & Expenditure accounts to the Director General (Exemptions), the DSIR Secretary and the Commissioner/Director (Exemptions) by 31 October, in addition to filing the return of income to the designated Assessing Officer.
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 deduction eligibility under section 35(1)(iii) - institutions approved subject to specified accounting and annual reporting obligations.
Notification approves specified organisations as Institutions under clause (iii) of sub-section (1) of section 35 read with Rule 6, subject to conditions: maintain separate research accounts; file annual scientific research return to the Secretary, Department of Scientific & Industrial Research by 31 May; and submit audited annual accounts and audited research Income & Expenditure accounts to the Director General (Exemptions), the DSIR Secretary and the Commissioner/Director (Exemptions) by 31 October, in addition to filing the return of income to the designated Assessing Officer.
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