Research approval under section 35: institution permitted tax-related research benefits subject to account, return and audit compliance. The Family Planning Foundation, New Delhi, is approved as an institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act for scientific research, contingent on maintaining a separate research account, filing annual research returns to the prescribed authority by 30 April each year, and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June each year; approval effective 31-12-1982 to 30-12-1983.
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 section 35: institution permitted tax-related research benefits subject to account, return and audit compliance.
The Family Planning Foundation, New Delhi, is approved as an institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act for scientific research, contingent on maintaining a separate research account, filing annual research returns to the prescribed authority by 30 April each year, and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June each year; approval effective 31-12-1982 to 30-12-1983.
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