Approval under section 35(1)(ii) grants research-centre recognition subject to separate accounts and annual audited returns. Approval of Bhailal Amin General Hospital Research Centre as a Scientific Research association is effective from 31-01-1979 to 30-12-1982 and is subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities to the Council by 31 May in prescribed form; and furnish annual audited accounts to the Council by 31 May and send a copy to the concerned Income-tax Commissioner.
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) grants research-centre recognition subject to separate accounts and annual audited returns.
Approval of Bhailal Amin General Hospital Research Centre as a Scientific Research association is effective from 31-01-1979 to 30-12-1982 and is subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities to the Council by 31 May in prescribed form; and furnish annual audited accounts to the Council by 31 May and send a copy to the concerned Income-tax Commissioner.
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