Recognition for research-trust tax purposes under section 35 requires annual research reports and donation-use returns. Approval is granted to the Lions Cancer Detection Centre Trust, Surat by the Indian Council of Medical Research for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, subject to annual submission of a report on research activities and annual returns on donations received and spent exclusively for research as required by the Council, and is effective for a limited period.
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.
Recognition for research-trust tax purposes under section 35 requires annual research reports and donation-use returns.
Approval is granted to the Lions Cancer Detection Centre Trust, Surat by the Indian Council of Medical Research for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, subject to annual submission of a report on research activities and annual returns on donations received and spent exclusively for research as required by the Council, and is effective for a limited period.
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