Research approval under Section 35(1)(ii): donations valid only if used for scientific research and statutory audit/reporting. Approval subjects the organization to conditions: donations must be used for scientific research performed by faculty or enrolled students; the institution must maintain books, obtain audit by a defined accountant, submit the auditor's report to the tax authority by the return due date, and provide a separate auditor certified statement of donations received and amounts applied for scientific research.
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(1)(ii): donations valid only if used for scientific research and statutory audit/reporting.
Approval subjects the organization to conditions: donations must be used for scientific research performed by faculty or enrolled students; the institution must maintain books, obtain audit by a defined accountant, submit the auditor's report to the tax authority by the return due date, and provide a separate auditor certified statement of donations received and amounts applied for scientific research.
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