Research institution approval under section 35(1)(ii) grants association status subject to annual accounts and returns compliance. The Mother's Institute of Research, New Delhi, is approved as an approved institution under the research-related tax provision and classified as an Association in natural and applied sciences, subject to conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities to the prescribed authority by 30 April; and submit audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to the Commissioner of Income-tax. The approval is effective from 6 July 1982 to 5 July 1984.
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 under section 35(1)(ii) grants association status subject to annual accounts and returns compliance.
The Mother's Institute of Research, New Delhi, is approved as an approved institution under the research-related tax provision and classified as an Association in natural and applied sciences, subject to conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities to the prescribed authority by 30 April; and submit audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to the Commissioner of Income-tax. The approval is effective from 6 July 1982 to 5 July 1984.
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