Indian Council of Medical Research, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 - S.O.1833 - Income Tax Act, 1961
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Scientific research association approval requires separate research accounts, annual returns and audited accounts to the prescribed authority. Recognition as a scientific research association requires maintaining separate accounts for sums received for medical research, furnishing annual returns of scientific research activities to the Council by 31 May in the prescribed form, and submitting an annual audited statement of accounts to the Council by 31 May with 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.
Scientific research association approval requires separate research accounts, annual returns and audited accounts to the prescribed authority.
Recognition as a scientific research association requires maintaining separate accounts for sums received for medical research, furnishing annual returns of scientific research activities to the Council by 31 May in the prescribed form, and submitting an annual audited statement of accounts to the Council by 31 May with a copy to the concerned Income-tax Commissioner.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.