Approved Institution National Academy of Agricultural Sciences, Avenue-II, Indian Agricultural Research Institute Campus, New Delhi u/s 35(1)(ii) - 2060 - Income Tax Act, 1961
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Research institution approval under section 35(1)(ii) mandates separate research accounts and specified annual audited filings. Approval is granted to National Academy of Agricultural Sciences as an Institution under section 35(1)(ii) subject to conditions: maintain separate books for research activities; furnish an annual return of research activities to the Secretary, Department of Scientific and Industrial Research by the annual deadline; and submit audited annual accounts and audited income and expenditure account for the research activities to the Director General of Income tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the Commissioner/Director of Income tax (Exemptions) having jurisdiction by the annual deadline.
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)(ii) mandates separate research accounts and specified annual audited filings.
Approval is granted to National Academy of Agricultural Sciences as an Institution under section 35(1)(ii) subject to conditions: maintain separate books for research activities; furnish an annual return of research activities to the Secretary, Department of Scientific and Industrial Research by the annual deadline; and submit audited annual accounts and audited income and expenditure account for the research activities to the Director General of Income tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the Commissioner/Director of Income tax (Exemptions) having jurisdiction by the annual deadline.
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