Research institution approval requires separate research accounts, annual DSIR return by May and audited filings by October. The National Health and Education Society is approved as an Institution for research-related tax purposes subject to conditions: maintain separate research accounts; furnish an annual return of scientific research activities 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, and the Commissioner/Director of Income-tax (Exemptions) by 31 October each year, in addition to filing the return of income. Renewal applications must be submitted in triplicate through the Commissioner and three copies sent to the Secretary, DSIR.
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Provisions expressly mentioned in the judgment/order text.
Research institution approval requires separate research accounts, annual DSIR return by May and audited filings by October.
The National Health and Education Society is approved as an Institution for research-related tax purposes subject to conditions: maintain separate research accounts; furnish an annual return of scientific research activities 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, and the Commissioner/Director of Income-tax (Exemptions) by 31 October each year, in addition to filing the return of income. Renewal applications must be submitted in triplicate through the Commissioner and three copies sent to the Secretary, DSIR.
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