Approved The Foundation for Research in Community Health, Mumbai has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961 - 86/2009 - Income Tax Act, 1961
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Research approval for charitable research donations - eligibility, compliance and audit requirements determine continued recognition. Approval under section 35(1)(ii) has been granted to The Foundation for Research in Community Health, Mumbai, as an 'other Institution' partly engaged in research, subject to conditions: utilisation of sums for scientific research; research carried out by faculty or enrolled students; maintenance of separate books of account for research receipts and expenditures with an audit by a qualified accountant and submission of the audit report to the tax authorities by the return due date; and a separate auditor-certified statement of donations and amounts applied to research to accompany the audit report.
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 approval for charitable research donations - eligibility, compliance and audit requirements determine continued recognition.
Approval under section 35(1)(ii) has been granted to The Foundation for Research in Community Health, Mumbai, as an 'other Institution' partly engaged in research, subject to conditions: utilisation of sums for scientific research; research carried out by faculty or enrolled students; maintenance of separate books of account for research receipts and expenditures with an audit by a qualified accountant and submission of the audit report to the tax authorities by the return due date; and a separate auditor-certified statement of donations and amounts applied to research to accompany the audit report.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
