Approval under section 35(1)(iii) granted to specified institutions, subject to accounting, reporting conditions and audits required annually. Approval is granted to specified organisations as qualifying Institution for the purposes of section 35(1)(iii), subject to maintaining separate books for research, filing an Annual Return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and audited Income & Expenditure Accounts for the research activities to specified tax and scientific authorities by 31 October alongside the income-tax return.
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)(iii) granted to specified institutions, subject to accounting, reporting conditions and audits required annually.
Approval is granted to specified organisations as qualifying Institution for the purposes of section 35(1)(iii), subject to maintaining separate books for research, filing an Annual Return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and audited Income & Expenditure Accounts for the research activities to specified tax and scientific authorities by 31 October alongside the income-tax return.
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