Approved Research Institution status under section 35 requires separate research accounts and annual audited returns to tax authorities. The National Institute of Rural Development, Hyderabad is granted approval as an institution in the category 'Association' for scientific research, subject to maintaining a separate research account, filing annual scientific research returns to the prescribed authority by 30 April, and submitting audited annual accounts and balance sheet to the prescribed authority and the concerned Commissioner of Income tax by 30 June. The approval is effective from 13 February 1983 to 12 February 1986.
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.
Approved Research Institution status under section 35 requires separate research accounts and annual audited returns to tax authorities.
The National Institute of Rural Development, Hyderabad is granted approval as an institution in the category "Association" for scientific research, subject to maintaining a separate research account, filing annual scientific research returns to the prescribed authority by 30 April, and submitting audited annual accounts and balance sheet to the prescribed authority and the concerned Commissioner of Income tax by 30 June. The approval is effective from 13 February 1983 to 12 February 1986.
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