Approval under Section 35(1)(ii) requires separate research accounts and mandatory annual returns and financial disclosures. Approval of Dr. Jivraj Mehta Hospital & Research Institute as an association for scientific research under section 35(1)(ii) is subject to maintaining a separate research account, furnishing annual research activity returns to the prescribed authority by 30 April, and submitting total income and expenditure statements and a balance sheet to the prescribed authority and the Commissioner of Income-tax by 30 June; the notification is effective for the specified period.
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) requires separate research accounts and mandatory annual returns and financial disclosures.
Approval of Dr. Jivraj Mehta Hospital & Research Institute as an association for scientific research under section 35(1)(ii) is subject to maintaining a separate research account, furnishing annual research activity returns to the prescribed authority by 30 April, and submitting total income and expenditure statements and a balance sheet to the prescribed authority and the Commissioner of Income-tax by 30 June; the notification is effective for the specified period.
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