Research organisation approval permits tax benefit for donations, subject to audit, separate accounts, and genuine research compliance. Approval permits donors to obtain tax benefit for sums paid to Jawaharlal Nehru University for scientific research from 1.4.2007, subject to conditions: utilization of sums for scientific research; research through faculty or enrolled students; maintenance of separate books of account for research receipts and expenditures with an audit by a qualified accountant and timely submission of the audit report to tax authorities; and provision of a separately certified statement of donations received and amounts applied for research. Approval may be withdrawn for failures to comply or if research is not genuine.
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 organisation approval permits tax benefit for donations, subject to audit, separate accounts, and genuine research compliance.
Approval permits donors to obtain tax benefit for sums paid to Jawaharlal Nehru University for scientific research from 1.4.2007, subject to conditions: utilization of sums for scientific research; research through faculty or enrolled students; maintenance of separate books of account for research receipts and expenditures with an audit by a qualified accountant and timely submission of the audit report to tax authorities; and provision of a separately certified statement of donations received and amounts applied for research. Approval may be withdrawn for failures to comply or if research is not genuine.
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