Research institution approval confirms tax-deduction eligibility subject to separate accounts, annual returns, and reporting obligations. Approval under section 35(1)(ii) is granted to St. Joseph's College as an Association in the field of other natural and applied sciences for a specified three-year period, subject to conditions: maintenance of a separate account for sums received for relevant scientific research (excluding agriculture, animal husbandry, fisheries and medicines), furnishing annual research-activity returns to the prescribed authority in prescribed forms by 30th April each year, and submitting the annual return and statement of accounts to the Commissioner of Income-tax annually.
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 confirms tax-deduction eligibility subject to separate accounts, annual returns, and reporting obligations.
Approval under section 35(1)(ii) is granted to St. Joseph's College as an Association in the field of other natural and applied sciences for a specified three-year period, subject to conditions: maintenance of a separate account for sums received for relevant scientific research (excluding agriculture, animal husbandry, fisheries and medicines), furnishing annual research-activity returns to the prescribed authority in prescribed forms by 30th April each year, and submitting the annual return and statement of accounts to the Commissioner of Income-tax annually.
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