Scientific research approval under Section 35(1)(ii) requires separate accounts and auditor certification for donor deduction eligibility. Approval under Section 35(1)(ii) classifies Raman Research Institute as a scientific research association eligible for donor deductions, subject to maintaining separate research accounts, filing audited Income & Expenditure accounts for each approved year with the Commissioner/Director by the return due date or within ninety days of notification, and furnishing an auditor's certificate specifying amounts received for eligible research and certifying that expenditure was for scientific 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.
Scientific research approval under Section 35(1)(ii) requires separate accounts and auditor certification for donor deduction eligibility.
Approval under Section 35(1)(ii) classifies Raman Research Institute as a scientific research association eligible for donor deductions, subject to maintaining separate research accounts, filing audited Income & Expenditure accounts for each approved year with the Commissioner/Director by the return due date or within ninety days of notification, and furnishing an auditor's certificate specifying amounts received for eligible research and certifying that expenditure was for scientific research.
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