Research institution approval under section 35 requires separate research accounts and annual audited submissions to designated authorities. Approval under clause (ii) of sub-section (1) of section 35 is granted to the Gujarat Institute of Desert Ecology as an Institution, subject to maintaining separate books for research, furnishing an annual return of scientific research activities to the Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and audited income & expenditure accounts for research to designated authorities by 31 October, alongside the regular income-tax return.
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 institution approval under section 35 requires separate research accounts and annual audited submissions to designated authorities.
Approval under clause (ii) of sub-section (1) of section 35 is granted to the Gujarat Institute of Desert Ecology as an Institution, subject to maintaining separate books for research, furnishing an annual return of scientific research activities to the Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and audited income & expenditure accounts for research to designated authorities by 31 October, alongside the regular income-tax return.
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