Approval of M/s The Research Society for the Care, Treatment and Training of children for the purpose section 35 (1) (ii) of the Income-tax Act, 1961 - 028/2004 - Income Tax Act, 1961
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Research institution approval under section 35(1)(ii) requires annual returns and audited research accounts submission by specified deadlines. Approval is granted to M/s The Research Society for the Care, Treatment and Training of Children as an Institution for tax-deduction for scientific research for 1 April 2001 to 31 March 2004, subject to maintenance of separate research accounts; 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 account for research activities to the Director General of Income Tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income Tax (Exemptions) by 31 October each year, alongside the return of income. Renewal applications must be filed in triplicate through the Commissioner/Director and three copies sent to the Secretary, DSIR.
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 institution approval under section 35(1)(ii) requires annual returns and audited research accounts submission by specified deadlines.
Approval is granted to M/s The Research Society for the Care, Treatment and Training of Children as an Institution for tax-deduction for scientific research for 1 April 2001 to 31 March 2004, subject to maintenance of separate research accounts; 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 account for research activities to the Director General of Income Tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income Tax (Exemptions) by 31 October each year, alongside the return of income. Renewal applications must be filed in triplicate through the Commissioner/Director and three copies sent to the Secretary, DSIR.
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