Approval of Central Manufacturing Technology Institute, Tumkur Road, Bangalore for the period 1.4.2001 to 31.3.2004 u/s. 35(1)(ii) - 268/2004 - Income Tax Act, 1961
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Research institution approval: conditional tax recognition with mandatory separate research accounts and specified annual reporting obligations. Approval is granted to Central Manufacturing Technology Institute as an Institution for research-related tax benefits, conditional on maintaining separate books for research, filing an annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31st May, and submitting copies of audited annual accounts and audited income & expenditure account for research activities to the Director General of Income-tax (Exemption), the Secretary, DSIR, and the relevant Commissioner/Director of Income-tax (Exemptions) by 31st October, in addition to the designated income-tax return. Renewal applications must be filed in triplicate.
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: conditional tax recognition with mandatory separate research accounts and specified annual reporting obligations.
Approval is granted to Central Manufacturing Technology Institute as an Institution for research-related tax benefits, conditional on maintaining separate books for research, filing an annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31st May, and submitting copies of audited annual accounts and audited income & expenditure account for research activities to the Director General of Income-tax (Exemption), the Secretary, DSIR, and the relevant Commissioner/Director of Income-tax (Exemptions) by 31st October, in addition to the designated income-tax return. Renewal applications must be filed in triplicate.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.