Research approval under section 35(1)(ii) enables donor deduction where organisation keeps separate research accounts and auditor certification. Approval under section 35(1)(ii) is granted to Hyderabad Science Society as a partly research-engaged institution for a defined period, conditioned on maintaining separate research accounts, submitting audited Income and Expenditure accounts for each approved year to the Commissioner or Director (Exemptions) by the filing due date or within 90 days of notification, and furnishing an auditor's certificate specifying donor-eligible research receipts 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.
Research approval under section 35(1)(ii) enables donor deduction where organisation keeps separate research accounts and auditor certification.
Approval under section 35(1)(ii) is granted to Hyderabad Science Society as a partly research-engaged institution for a defined period, conditioned on maintaining separate research accounts, submitting audited Income and Expenditure accounts for each approved year to the Commissioner or Director (Exemptions) by the filing due date or within 90 days of notification, and furnishing an auditor's certificate specifying donor-eligible research receipts and certifying that expenditures were for scientific research.
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