Scientific Research Association approval under section 35(1)(ii) imposes accounting and annual return obligations for medical research. Bhailal Amin Foundation is approved as a Scientific Research Association in medical research under the income-tax approval regime, subject to maintaining a separate account for sums received for scientific research and furnishing annual returns of research activities to the prescribed authority in the prescribed form by 15 May each year; the approval is effective from 15 March 1978 to 14 March 1980.
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.
Scientific Research Association approval under section 35(1)(ii) imposes accounting and annual return obligations for medical research.
Bhailal Amin Foundation is approved as a Scientific Research Association in medical research under the income-tax approval regime, subject to maintaining a separate account for sums received for scientific research and furnishing annual returns of research activities to the prescribed authority in the prescribed form by 15 May each year; the approval is effective from 15 March 1978 to 14 March 1980.
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