Approval for research donation deductions requires separate research accounts, audited filings, and auditor certification for donor eligibility. Approval is granted to The Eye Research Foundation, Chennai as an Association for donor deduction purposes, conditional on maintaining separate research accounts, submitting audited Income & Expenditure accounts for each approved year by the return filing deadline or within ninety days of notification, and furnishing an auditor's certificate specifying amounts received for eligible research donations and certifying that expenditures were 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.
Approval for research donation deductions requires separate research accounts, audited filings, and auditor certification for donor eligibility.
Approval is granted to The Eye Research Foundation, Chennai as an Association for donor deduction purposes, conditional on maintaining separate research accounts, submitting audited Income & Expenditure accounts for each approved year by the return filing deadline or within ninety days of notification, and furnishing an auditor's certificate specifying amounts received for eligible research donations and certifying that expenditures were for scientific research.
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