Approval under Section 35(1)(ii) confirms tax-status and imposes reporting and accounting conditions for research institutions. Approval under Section 35(1)(ii) grants The Foundation for Research in Community Health, Bombay, status as a scientific research association for medical research, effective for a three year period, subject to maintaining a separate research account, submitting annual returns of research activities to the Council by 31 May in prescribed form, and furnishing the annual audited statement of accounts to the Council by 31 May and 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) confirms tax-status and imposes reporting and accounting conditions for research institutions.
Approval under Section 35(1)(ii) grants The Foundation for Research in Community Health, Bombay, status as a scientific research association for medical research, effective for a three year period, subject to maintaining a separate research account, submitting annual returns of research activities to the Council by 31 May in prescribed form, and furnishing the annual audited statement of accounts to the Council by 31 May and to the concerned Income tax Commissioner.
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