Research institution tax approval under section 35(1)(ii) imposes accounting and annual reporting obligations for scientific research. The Systems Research Institute, Pune is approved as an Association under section 35(1)(ii) for other natural or applied sciences, subject to maintaining a separate account for sums received for scientific research (excluding agriculture/animal husbandry/fisheries and medicines) and furnishing an annual return of scientific research activities to the prescribed authority in notified forms by 30th April each year; approval effective from 1st April, 1978 to 31st March, 1981.
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.
Research institution tax approval under section 35(1)(ii) imposes accounting and annual reporting obligations for scientific research.
The Systems Research Institute, Pune is approved as an Association under section 35(1)(ii) for other natural or applied sciences, subject to maintaining a separate account for sums received for scientific research (excluding agriculture/animal husbandry/fisheries and medicines) and furnishing an annual return of scientific research activities to the prescribed authority in notified forms by 30th April each year; approval effective from 1st April, 1978 to 31st March, 1981.
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