Approval under section 35(1)(ii): institution subject to accounting, annual return and audited accounts submission requirements. Approval is granted to Bai Jerbai Wadia Hospital for Children, Institute of Child Health, Bombay as an Institution for the purposes of section 35(1)(ii) of the Income-tax Act, 1961, subject to conditions: maintain separate accounts for scientific research receipts; furnish annual returns of research activities to the prescribed authority by 30 April each year; and submit audited annual accounts and balance-sheet with copies to the prescribed authority and 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.
Approval under section 35(1)(ii): institution subject to accounting, annual return and audited accounts submission requirements.
Approval is granted to Bai Jerbai Wadia Hospital for Children, Institute of Child Health, Bombay as an Institution for the purposes of section 35(1)(ii) of the Income-tax Act, 1961, subject to conditions: maintain separate accounts for scientific research receipts; furnish annual returns of research activities to the prescribed authority by 30 April each year; and submit audited annual accounts and balance-sheet with copies to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year.
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