Approval under section 35: research institution granted tax-exemption eligibility subject to annual audited accounts and reporting requirements. The Centre for Science & Environment was approved as a notified Institution for the period 14.1.2000 to 31.3.2002, subject to maintaining separate research accounts; filing an annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May each year; and submitting copies of audited annual accounts and audited income & expenditure accounts for the approved research activities to specified income-tax and scientific authorities by 31 October each year, alongside the return of income-tax. Renewal applications must be made in triplicate through the tax exemptions authority and directly to the Secretary, DSIR.
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Provisions expressly mentioned in the judgment/order text.
Approval under section 35: research institution granted tax-exemption eligibility subject to annual audited accounts and reporting requirements.
The Centre for Science & Environment was approved as a notified Institution for the period 14.1.2000 to 31.3.2002, subject to maintaining separate research accounts; filing an annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May each year; and submitting copies of audited annual accounts and audited income & expenditure accounts for the approved research activities to specified income-tax and scientific authorities by 31 October each year, alongside the return of income-tax. Renewal applications must be made in triplicate through the tax exemptions authority and directly to the Secretary, DSIR.
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