For the purpose of Section 35(1)(ii) - organization Ashoka Trust for Research in Ecology and the Environment, No. 659, 5th A Main, Hebbal, Bangalore has been approved - 233/2005 - Income Tax Act, 1961
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Research donation deduction: approval requires separate research accounts, audited accounts, and auditor certification for qualifying contributions. Approval under Section 35(1)(ii) is subject to maintaining separate research accounts, submitting audited Income and Expenditure accounts for each approved financial year to the tax exemption authority within the prescribed filing timeframe, and providing an auditor's certificate specifying amounts qualifying for deduction and certifying that expenditure related to social science/statistical 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 donation deduction: approval requires separate research accounts, audited accounts, and auditor certification for qualifying contributions.
Approval under Section 35(1)(ii) is subject to maintaining separate research accounts, submitting audited Income and Expenditure accounts for each approved financial year to the tax exemption authority within the prescribed filing timeframe, and providing an auditor's certificate specifying amounts qualifying for deduction and certifying that expenditure related to social science/statistical research.
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