Scientific research programme has been approved for the period specified below for the purpose of sub-section (2A) of section 35 of the Income-tax Act, 1961 - S.O.2040 - Income Tax Act, 1961
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Scientific research programme approval under section 35(2A) requires separate accounts, annual returns, and audited statements to tax authorities. Approval under section 35(2A) recognises a named scientific research programme for tax purposes subject to conditions: maintenance of separate accounts for project receipts and expenditure; annual returns to the approving Council by 31st May in the prescribed form; and submission of the annual audited statement of account to the Council and the concerned Income-tax Commissioner by 31st May.
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 programme approval under section 35(2A) requires separate accounts, annual returns, and audited statements to tax authorities.
Approval under section 35(2A) recognises a named scientific research programme for tax purposes subject to conditions: maintenance of separate accounts for project receipts and expenditure; annual returns to the approving Council by 31st May in the prescribed form; and submission of the annual audited statement of account to the Council and the concerned Income-tax Commissioner by 31st May.
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