Research approval under section 35 requires institutions to maintain research accounts, file annual returns and submit audited research accounts. Approval is granted to M/s Aspee Agricultural Research & Development Foundation under the research-expenditure approval regime, subject to conditions: maintain separate books of account for research activities (except Associations), file an annual return of scientific research activities with the Secretary, Department of Scientific & Industrial Research by 31 May each year, and submit audited annual accounts and an audited income & expenditure account for research activities to designated tax and research authorities by 31 October each year, in addition to filing the return of income.
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 requires institutions to maintain research accounts, file annual returns and submit audited research accounts.
Approval is granted to M/s Aspee Agricultural Research & Development Foundation under the research-expenditure approval regime, subject to conditions: maintain separate books of account for research activities (except Associations), file an annual return of scientific research activities with the Secretary, Department of Scientific & Industrial Research by 31 May each year, and submit audited annual accounts and an audited income & expenditure account for research activities to designated tax and research authorities by 31 October each year, in addition to filing the return of income.
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