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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Bala Mandir Research Foundation Approved for Tax Benefits Under Section 35(1)(ii) Until 1987; Must Follow Compliance Rules</h1> The Bala Mandir Research Foundation in Madras has been approved by the Department of Science & Technology under section 35(1)(ii) of the Income-tax Act, 1961, effective from April 1, 1985, to March 31, 1987. The foundation must maintain separate accounts for scientific research funds, submit annual returns of research activities by April 30, and provide audited financial statements by June 30 each year. Additionally, it must apply for approval extension from the Central Board of Direct Taxes three months prior to expiration. Failure to comply with these conditions may result in rejection of extension applications.
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