Approval under section 35(1)(ii) requires annual research and donation reporting for two-year recognition validity period. All India Heart Foundation, New Delhi, is approved by the Indian Council of Medical Research for purposes of Section 35(1)(ii) of the Income-tax Act on conditions: the Foundation must submit annual reports on its research activities and on donations received and expended exclusively for scientific research, as required by the Council; the approval is effective for two years from the notification date.
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) requires annual research and donation reporting for two-year recognition validity period.
All India Heart Foundation, New Delhi, is approved by the Indian Council of Medical Research for purposes of Section 35(1)(ii) of the Income-tax Act on conditions: the Foundation must submit annual reports on its research activities and on donations received and expended exclusively for scientific research, as required by the Council; the approval is effective for two years from the notification date.
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