Approval under Section 35(1)(ii): institution recognised as Scientific Research Association with accounting and reporting obligations. Charutar Arogya Mandal, Vallabh Vidyanagar, Kaira is approved as a Scientific Research Association under the Income-tax Act for medical research, subject to maintaining a separate account for sums received for scientific research and furnishing annual returns of its scientific research activities to the certifying Council for each financial year by 31st May in the prescribed form; the recognition is effective from 24-4-1979 to 23-4-1981.
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.
Approval under Section 35(1)(ii): institution recognised as Scientific Research Association with accounting and reporting obligations.
Charutar Arogya Mandal, Vallabh Vidyanagar, Kaira is approved as a Scientific Research Association under the Income-tax Act for medical research, subject to maintaining a separate account for sums received for scientific research and furnishing annual returns of its scientific research activities to the certifying Council for each financial year by 31st May in the prescribed form; the recognition is effective from 24-4-1979 to 23-4-1981.
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