Research institution approval under income tax rules requires separate accounts and annual scientific returns by deadline. Approval for the Indian Copper Information Centre, Calcutta, to be recognised for research in other natural or applied sciences is granted subject to maintaining a separate account for research receipts and filing an annual return of scientific research activities to the prescribed authority in the prescribed form by 30 April each year; the approval is effective from 1 April 1979 to 31 March 1982.
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 approval under income tax rules requires separate accounts and annual scientific returns by deadline.
Approval for the Indian Copper Information Centre, Calcutta, to be recognised for research in other natural or applied sciences is granted subject to maintaining a separate account for research receipts and filing an annual return of scientific research activities to the prescribed authority in the prescribed form by 30 April each year; the approval is effective from 1 April 1979 to 31 March 1982.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
