Research approval under income-tax rules confers association status and requires annual returns, separate accounts, and audited reports. Approval is granted to the World Wildlife Fund (Indian National Appeal), Bombay as an approved institution in the category 'Association' for other natural and applied sciences, effective 21-6-1982 to 30-12-1983, subject to conditions that it maintain a separate account for scientific research receipts, furnish annual returns of research activities to the prescribed authority by 30 April each year, and submit audited annual accounts and balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year.
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 approval under income-tax rules confers association status and requires annual returns, separate accounts, and audited reports.
Approval is granted to the World Wildlife Fund (Indian National Appeal), Bombay as an approved institution in the category "Association" for other natural and applied sciences, effective 21-6-1982 to 30-12-1983, subject to conditions that it maintain a separate account for scientific research receipts, furnish annual returns of research activities to the prescribed authority by 30 April each year, and submit audited annual accounts and balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year.
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