Research institution approval under section 35(1)(ii) secures tax recognition subject to accounting and annual reporting compliance. Approval under section 35(1)(ii) recognises Harcourt Butler Technological Institute, Kanpur as an Institution for research in other natural or applied sciences from 1-12-1977 to 30-11-1980, subject to maintaining a separate account for research receipts (excluding agriculture/animal husbandry/fisheries and medicines) and furnishing an annual return of scientific activities to the prescribed authority in prescribed forms by 30 April each year.
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Provisions expressly mentioned in the judgment/order text.
Research institution approval under section 35(1)(ii) secures tax recognition subject to accounting and annual reporting compliance.
Approval under section 35(1)(ii) recognises Harcourt Butler Technological Institute, Kanpur as an Institution for research in other natural or applied sciences from 1-12-1977 to 30-11-1980, subject to maintaining a separate account for research receipts (excluding agriculture/animal husbandry/fisheries and medicines) and furnishing an annual return of scientific activities to the prescribed authority in prescribed forms by 30 April each year.
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