Research institution approval requires separate research accounts, annual scientific return and audited research accounts filed by specified deadlines. Notification approves specified organisations as Institutions under clause (ii) of sub section (1) of section 35 read with Rule 6, subject to conditions: maintain separate research accounts; file an Annual Return of scientific research activities by 31 May; and submit audited annual accounts and audited income & expenditure account for research activities to designated tax and research authorities and the local assessing officer by 31 October, in addition to the return of income. The notification lists named organisations with effective approval periods.
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 requires separate research accounts, annual scientific return and audited research accounts filed by specified deadlines.
Notification approves specified organisations as Institutions under clause (ii) of sub section (1) of section 35 read with Rule 6, subject to conditions: maintain separate research accounts; file an Annual Return of scientific research activities by 31 May; and submit audited annual accounts and audited income & expenditure account for research activities to designated tax and research authorities and the local assessing officer by 31 October, in addition to the return of income. The notification lists named organisations with effective approval periods.
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