Exemption under section 35(1)(iii): institution approval grants research tax relief subject to annual fund and programme reporting. The Indian Council of Social Science Research approved The Institute of Chartered Accountants of India, New Delhi as an institution for purposes of section 35(1)(iii) for three years from 1 April 1973, subject to the Institute submitting an annual report to the Council accounting for funds received under section 35(1)(iii) and detailing the research programmes for which such funds are utilised.
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.
Exemption under section 35(1)(iii): institution approval grants research tax relief subject to annual fund and programme reporting.
The Indian Council of Social Science Research approved The Institute of Chartered Accountants of India, New Delhi as an institution for purposes of section 35(1)(iii) for three years from 1 April 1973, subject to the Institute submitting an annual report to the Council accounting for funds received under section 35(1)(iii) and detailing the research programmes for which such funds are utilised.
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