Approval under Section 35(1)(ii) recognises a scientific research association subject to accounting and reporting conditions. Approval under Section 35(1)(ii) designates Sita Ram Bhartia Institute of Scientific Research as a scientific research association, conditional on maintaining separate research accounts, furnishing annual scientific returns to the Council by 31st May in prescribed form, and providing an annual audited statement of accounts to the Council and the Income-tax Commissioner; the approval is time limited to a specified 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.
Approval under Section 35(1)(ii) recognises a scientific research association subject to accounting and reporting conditions.
Approval under Section 35(1)(ii) designates Sita Ram Bhartia Institute of Scientific Research as a scientific research association, conditional on maintaining separate research accounts, furnishing annual scientific returns to the Council by 31st May in prescribed form, and providing an annual audited statement of accounts to the Council and the Income-tax Commissioner; the approval is time limited to a specified three year period.
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