Approval under Section 35(1)(ii) permits donations to be used for scientific research subject to audit and reporting compliance. Approval under Section 35(1)(ii) has been granted to Mandke Foundation as an 'other institution' partly engaged in scientific research, subject to utilisation of donations for scientific research, research carried out by faculty or enrolled students, maintenance and audit of books by a qualified accountant with submission of the audit report by the income tax return due date, and a separate auditor certified statement of donations and amounts applied to 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.
Approval under Section 35(1)(ii) permits donations to be used for scientific research subject to audit and reporting compliance.
Approval under Section 35(1)(ii) has been granted to Mandke Foundation as an 'other institution' partly engaged in scientific research, subject to utilisation of donations for scientific research, research carried out by faculty or enrolled students, maintenance and audit of books by a qualified accountant with submission of the audit report by the income tax return due date, and a separate auditor certified statement of donations and amounts applied to research.
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