Research association approval under section 35 requires separate research accounts and prescribed annual filings to designated authorities. Associations are approved for purposes of clause (ii) of sub-section (1) of section 35, subject to maintaining separate research books, filing an annual scientific return to the Department of Scientific & Industrial Research by 31st May, and submitting audited annual accounts and audited income & expenditure accounts for research to the specified tax and scientific authorities by 31st October, in addition to filing the return of income. Raman Research Institute and Mandke Foundation are listed for the period 1-4-2000 to 31-3-2003.
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 association approval under section 35 requires separate research accounts and prescribed annual filings to designated authorities.
Associations are approved for purposes of clause (ii) of sub-section (1) of section 35, subject to maintaining separate research books, filing an annual scientific return to the Department of Scientific & Industrial Research by 31st May, and submitting audited annual accounts and audited income & expenditure accounts for research to the specified tax and scientific authorities by 31st October, in addition to filing the return of income. Raman Research Institute and Mandke Foundation are listed for the period 1-4-2000 to 31-3-2003.
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