Approved Organisation Inter-University Centre for Astronomy & Astrophysics under sub-section (1) of section 35 of Income tax Act, 1961 - 005/2002 - Income Tax Act, 1961
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Section 35 approval for research institutions requires separate research accounts, annual DSIR return and audited account submissions. Approval under section 35(1)(ii) grants IUCAA institutional tax-exempt status for 1 April 2001-31 March 2004, subject to maintaining separate research books, filing an annual scientific research return to the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and an audited Income & Expenditure Account for research activities to specified tax and scientific authorities by 31 October each year, in addition to filing its income-tax return; renewal applications must be submitted in triplicate through the tax-exemption authority and directly to the Secretary, DSIR.
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.
Section 35 approval for research institutions requires separate research accounts, annual DSIR return and audited account submissions.
Approval under section 35(1)(ii) grants IUCAA institutional tax-exempt status for 1 April 2001-31 March 2004, subject to maintaining separate research books, filing an annual scientific research return to the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and an audited Income & Expenditure Account for research activities to specified tax and scientific authorities by 31 October each year, in addition to filing its income-tax return; renewal applications must be submitted in triplicate through the tax-exemption authority and directly to the Secretary, DSIR.
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