Approval under section 35(1)(ii) recognises association status for research, subject to separate accounts and annual returns. Approval under section 35(1)(ii) and rule 6 recognises the Systems Research Institute, Pune as an Association for research in other natural and applied sciences (excluding agriculture, animal husbandry, fisheries and medicine). The approval is conditioned on maintaining separate accounts for qualifying research receipts, filing an annual research activities return to the prescribed authority by 30 April, and submitting the annual return and statement of accounts to the Commissioner of Income-tax. The approval is effective from 1 April 1981 to 31 March 1984.
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) recognises association status for research, subject to separate accounts and annual returns.
Approval under section 35(1)(ii) and rule 6 recognises the Systems Research Institute, Pune as an Association for research in other natural and applied sciences (excluding agriculture, animal husbandry, fisheries and medicine). The approval is conditioned on maintaining separate accounts for qualifying research receipts, filing an annual research activities return to the prescribed authority by 30 April, and submitting the annual return and statement of accounts to the Commissioner of Income-tax. The approval is effective from 1 April 1981 to 31 March 1984.
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