Research institution tax approval requires annual scientific returns and audited research accounts submitted to tax and science authorities. Approval is granted to Tuberculosis Research Centre as an Institution for purposes of clause (ii) of sub section (1) of section 35 read with Rule 6 for 1 April 2002 to 31 March 2005, subject to conditions: maintain separate books for research activities (noting this may not apply to entities already categorised as 'Institution'); furnish annual scientific research return to the Secretary, Department of Scientific & Industrial Research by 31 May; and submit 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, while also filing the income tax return with the designated assessing officer. Renewal applications must be submitted in triplicate via the Commissioner/Director and three copies sent to the Secretary DSIR.
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Research institution tax approval requires annual scientific returns and audited research accounts submitted to tax and science authorities.
Approval is granted to Tuberculosis Research Centre as an Institution for purposes of clause (ii) of sub section (1) of section 35 read with Rule 6 for 1 April 2002 to 31 March 2005, subject to conditions: maintain separate books for research activities (noting this may not apply to entities already categorised as "Institution"); furnish annual scientific research return to the Secretary, Department of Scientific & Industrial Research by 31 May; and submit 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, while also filing the income tax return with the designated assessing officer. Renewal applications must be submitted in triplicate via the Commissioner/Director and three copies sent to the Secretary DSIR.
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