Approval under section 35(1)(ii) grants research association recognition subject to separate accounts, annual DSIR return and audited submissions. Specified organisations are approved as Associations under clause (ii) of sub section (1) of section 35 for stated periods, conditioned on maintaining separate research accounts, filing an annual scientific research return to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts and audited research income and expenditure accounts to the Director General of Income tax (Exemptions), the Secretary DSIR, and the relevant Commissioner/Director by 31 October, alongside 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.
Approval under section 35(1)(ii) grants research association recognition subject to separate accounts, annual DSIR return and audited submissions.
Specified organisations are approved as Associations under clause (ii) of sub section (1) of section 35 for stated periods, conditioned on maintaining separate research accounts, filing an annual scientific research return to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts and audited research income and expenditure accounts to the Director General of Income tax (Exemptions), the Secretary DSIR, and the relevant Commissioner/Director by 31 October, alongside the return of income to the designated Assessing Officer.
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