Exemption under section 35(1)(ii): institution approved subject to separate research accounts and annual returns filed by April. Approval is granted to the Indian Copper Information Centre, Calcutta, as eligible under section 35(1)(ii) for income-tax purposes, subject to maintaining a separate account for sums received for scientific research and furnishing an annual return of scientific research activities in prescribed forms to the prescribed authority by 30th April each year; the approval is effective for three years from 1st April 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.
Exemption under section 35(1)(ii): institution approved subject to separate research accounts and annual returns filed by April.
Approval is granted to the Indian Copper Information Centre, Calcutta, as eligible under section 35(1)(ii) for income-tax purposes, subject to maintaining a separate account for sums received for scientific research and furnishing an annual return of scientific research activities in prescribed forms to the prescribed authority by 30th April each year; the approval is effective for three years from 1st April 1976.
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