Approved Institution Sri Sathya Sai Institute of Higher Learning, Prasanthi Nilayam, P.O., Anantpur Distt., A.P u/s 35(1)(ii) - S.O.4302 - Income Tax Act, 1961
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Research approval under Income-tax Act section 35(1)(ii) requires separate research accounts and annual reporting obligations. The institute is approved as an approved institution for scientific research under section 35, subject to maintaining a separate research account, furnishing annual returns of research activities to the prescribed authority by 30 April each year, and submitting audited annual accounts and balance sheet with copies to 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 Act section 35(1)(ii) requires separate research accounts and annual reporting obligations.
The institute is approved as an approved institution for scientific research under section 35, subject to maintaining a separate research account, furnishing annual returns of research activities to the prescribed authority by 30 April each year, and submitting audited annual accounts and balance sheet with copies to the concerned Commissioner of Income-tax by 30 June each year.
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