Scientific Research Association approval requires separate research accounts and annual audited returns filed with prescribed authority and tax commissioner. Approval is granted to Environmental & Nutritional Health Research Organisation, New Delhi, as a Scientific Research Association for medical research, subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the prescribed council by 31st May in prescribed forms, and submitting an annual audited statement of accounts to the council by 31st May and a copy to the concerned income tax commissioner; 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.
Scientific Research Association approval requires separate research accounts and annual audited returns filed with prescribed authority and tax commissioner.
Approval is granted to Environmental & Nutritional Health Research Organisation, New Delhi, as a Scientific Research Association for medical research, subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the prescribed council by 31st May in prescribed forms, and submitting an annual audited statement of accounts to the council by 31st May and a copy to the concerned income tax commissioner; the approval is effective for a specified three year period.
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