Approval under Section 35(1)(ii): association research recognition subject to separate books, DSIR return by May, audited accounts by October. Approval under Section 35(1)(ii) designates the International Advanced Research Centre for Metallurgy and New Materials, Hyderabad as an approved association for the stated period, subject to maintaining separate research accounts, filing an annual scientific research return to the Department by 31 May, and submitting audited annual accounts and audited research income and expenditure accounts to designated tax and administrative authorities by 31 October, alongside the regular 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)(ii): association research recognition subject to separate books, DSIR return by May, audited accounts by October.
Approval under Section 35(1)(ii) designates the International Advanced Research Centre for Metallurgy and New Materials, Hyderabad as an approved association for the stated period, subject to maintaining separate research accounts, filing an annual scientific research return to the Department by 31 May, and submitting audited annual accounts and audited research income and expenditure accounts to designated tax and administrative authorities by 31 October, alongside the regular income-tax return.
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