Research institution approval requires separate research accounts and annual returns filed by April each year. Approval of the Indian Institute of Technology, Delhi as an institution eligible under the income-tax provision for scientific research is subject to maintaining a separate account for sums received for scientific research and furnishing an annual return of scientific research activities to the prescribed authority in prescribed forms, to be submitted by 30th April each year; the approval is effective from 22nd July, 1976.
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 requires separate research accounts and annual returns filed by April each year.
Approval of the Indian Institute of Technology, Delhi as an institution eligible under the income-tax provision for scientific research is subject to maintaining a separate account for sums received for scientific research and furnishing an annual return of scientific research activities to the prescribed authority in prescribed forms, to be submitted by 30th April each year; the approval is effective from 22nd July, 1976.
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