Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Organization Gains Tax Exemption Under Section 35 of Income-tax Act; Must Submit Annual Reports and Audited Accounts</h1> The Central Government has approved an organization for tax exemption under section 35 of the Income-tax Act, 1961, effective from April 1, 2001, to March 31, 2004. The organization must maintain separate accounts for research activities, submit annual research activity returns to the Department of Scientific & Industrial Research by May 31 each year, and provide audited annual accounts and income and expenditure accounts to relevant authorities by October 31 each year. The organization should apply for renewal of approval in triplicate well in advance to the Central Government and send copies to the Department of Scientific and Industrial Research.
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