Approval under section 35(1)(ii): Aparna Ashram recognised as research institution, subject to annual returns and audited accounts. Aparna Ashram, New Delhi, is approved as an institution under the research expenditure provisions of the Income-tax Act subject to conditions: it must 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 showing total income, expenditure, assets and liabilities to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year; approval is effective 25 April 1983 to 24 April 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.
Approval under section 35(1)(ii): Aparna Ashram recognised as research institution, subject to annual returns and audited accounts.
Aparna Ashram, New Delhi, is approved as an institution under the research expenditure provisions of the Income-tax Act subject to conditions: it must 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 showing total income, expenditure, assets and liabilities to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year; approval is effective 25 April 1983 to 24 April 1984.
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