Research institution approval for scientific research granted with accounting, annual returns, and tax authority reporting conditions. Approval is granted to the Research Institute for Graphic Arts, New Delhi, as an Association for scientific research in other natural and applied sciences, excluding agriculture, animal husbandry, fisheries and medicine. The institute must maintain a separate account for sums received for eligible research, file an annual return of research activities to the prescribed authority by 30 April in prescribed forms, and submit the annual return and statement of accounts to the Commissioner of Income tax each year. The approval is effective for 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.
Research institution approval for scientific research granted with accounting, annual returns, and tax authority reporting conditions.
Approval is granted to the Research Institute for Graphic Arts, New Delhi, as an Association for scientific research in other natural and applied sciences, excluding agriculture, animal husbandry, fisheries and medicine. The institute must maintain a separate account for sums received for eligible research, file an annual return of research activities to the prescribed authority by 30 April in prescribed forms, and submit the annual return and statement of accounts to the Commissioner of Income tax each year. The approval is effective for a specified three year period.
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