Approval under section 35(1)(ii) permits donations for scientific research subject to auditing, separate accounts, and compliance conditions. Approval under section 35(1)(ii) is granted to the Trust in the category of 'other institution' partly engaged in research, conditional on using receipts for scientific research, conducting research via faculty or enrolled students, maintaining separate books of account for research funds, obtaining an audit by a qualified accountant, furnishing the audit report by the income-tax return due date, and providing a 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 for scientific research subject to auditing, separate accounts, and compliance conditions.
Approval under section 35(1)(ii) is granted to the Trust in the category of 'other institution' partly engaged in research, conditional on using receipts for scientific research, conducting research via faculty or enrolled students, maintaining separate books of account for research funds, obtaining an audit by a qualified accountant, furnishing the audit report by the income-tax return due date, and providing a certified statement of donations and amounts applied to research.
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