Scientific research association approval: conditional recognition requires direct research activity, audited accounts, and certified donation statements. Approval of Tea Research Association, Kolkata as a scientific research association is granted subject to conditions: sole objective of undertaking scientific research; conduct research activity directly; maintain books of account and submit an auditor-signed audit report to the tax authority by the return due date; and keep a separate auditor-certified statement of donations and amounts applied for scientific research. Approval may be withdrawn for failure to maintain books, furnish audit report or donation statement, cessation or lack of genuine research activity, or non-compliance with recognition conditions.
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Scientific research association approval: conditional recognition requires direct research activity, audited accounts, and certified donation statements.
Approval of Tea Research Association, Kolkata as a scientific research association is granted subject to conditions: sole objective of undertaking scientific research; conduct research activity directly; maintain books of account and submit an auditor-signed audit report to the tax authority by the return due date; and keep a separate auditor-certified statement of donations and amounts applied for scientific research. Approval may be withdrawn for failure to maintain books, furnish audit report or donation statement, cessation or lack of genuine research activity, or non-compliance with recognition conditions.
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