Approval under Section 35(1)(ii) enables tax-linked donations to approved research institutes subject to audit and reporting conditions. Deen Dayal Research Institute has been approved under Section 35(1)(ii) as an 'other Institution' partly engaged in scientific research from 1-4-2006, subject to conditions: receipts must be used for scientific research; research conducted through faculty or enrolled students; books of account maintained and audited by a qualified accountant with the audit report furnished by the income-tax return due date; and a separate auditor-certified statement of donations and amounts applied to research must be maintained. Approval may be withdrawn for non-compliance or cessation of genuine research.
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) enables tax-linked donations to approved research institutes subject to audit and reporting conditions.
Deen Dayal Research Institute has been approved under Section 35(1)(ii) as an 'other Institution' partly engaged in scientific research from 1-4-2006, subject to conditions: receipts must be used for scientific research; research conducted through faculty or enrolled students; books of account maintained and audited by a qualified accountant with the audit report furnished by the income-tax return due date; and a separate auditor-certified statement of donations and amounts applied to research must be maintained. Approval may be withdrawn for non-compliance or cessation of genuine research.
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