Approval under section 35(1)(ii) allows research funding recognition if separate accounts and audited reports are furnished. Sastra University, Chennai is approved under section 35(1)(ii) as an 'other Institution' partly engaged in scientific research from assessment year 2009-2010, conditional on using received sums for scientific research conducted by faculty or students, maintaining separate books for research receipts and expenditure, obtaining an audit by a qualified accountant and furnishing the auditor's report by the return due date, and providing a certified statement of donations applied to research; approval is withdrawable for specified noncompliances or cessation of genuine research activity.
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) allows research funding recognition if separate accounts and audited reports are furnished.
Sastra University, Chennai is approved under section 35(1)(ii) as an "other Institution" partly engaged in scientific research from assessment year 2009-2010, conditional on using received sums for scientific research conducted by faculty or students, maintaining separate books for research receipts and expenditure, obtaining an audit by a qualified accountant and furnishing the auditor's report by the return due date, and providing a certified statement of donations applied to research; approval is withdrawable for specified noncompliances or cessation of genuine research activity.
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