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Approval under section 35(1)(ii) recognizes NABL as an Institution; requires separate research accounts and annual reporting. Approval is granted to the National Accredition Board for Testing & Caliberation Laboratories as an Institution under the income tax provision for scientific research for the period 2.9.2000 to 31.3.2003, subject to maintaining separate books for research (except associations), furnishing an annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and audited income & expenditure accounts for research to designated tax and DSIR authorities by 31 October, in addition to filing the return of income; renewal applications must be filed in triplicate through tax authorities and sent to the Secretary, DSIR.
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Provisions expressly mentioned in the judgment/order text.
Approval under section 35(1)(ii) recognizes NABL as an Institution; requires separate research accounts and annual reporting.
Approval is granted to the National Accredition Board for Testing & Caliberation Laboratories as an Institution under the income tax provision for scientific research for the period 2.9.2000 to 31.3.2003, subject to maintaining separate books for research (except associations), furnishing an annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and audited income & expenditure accounts for research to designated tax and DSIR authorities by 31 October, in addition to filing the return of income; renewal applications must be filed in triplicate through tax authorities and sent to the Secretary, DSIR.
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