Scientific research association approval under section 35(1)(ii) permits tax recognition subject to accounting and reporting compliance. Approval of Baroda Cancer Detection Centre as a Scientific Research Association under section 35(1)(ii) is notified, subject to conditions that the institution maintain a separate account for sums received for medical research and furnish annual returns of its scientific research activities to the Indian Council of Medical Research by 31st May each year in the prescribed form; the approval is effective for the two-year period from 5-6-1978 to 4-6-1980.
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) permits tax recognition subject to accounting and reporting compliance.
Approval of Baroda Cancer Detection Centre as a Scientific Research Association under section 35(1)(ii) is notified, subject to conditions that the institution maintain a separate account for sums received for medical research and furnish annual returns of its scientific research activities to the Indian Council of Medical Research by 31st May each year in the prescribed form; the approval is effective for the two-year period from 5-6-1978 to 4-6-1980.
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