Research institution approval under tax provision requires separate accounts and annual returns by the prescribed deadline. Approval is granted to Birla Archaeological & Cultural Research Institute as an Association for research in other natural or applied sciences, subject to maintaining a separate account for research receipts (excluding agriculture/animal husbandry/fisheries/medicines) and furnishing an annual return of scientific research activities to the prescribed authority by the specified date; approval is time limited to the stated three year period.
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 tax provision requires separate accounts and annual returns by the prescribed deadline.
Approval is granted to Birla Archaeological & Cultural Research Institute as an Association for research in other natural or applied sciences, subject to maintaining a separate account for research receipts (excluding agriculture/animal husbandry/fisheries/medicines) and furnishing an annual return of scientific research activities to the prescribed authority by the specified date; approval is time limited to the stated three year period.
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