Research institution approval under section 35(1)(ii) requires separate research accounts and annual audited reporting to authorities. Approval is granted to Harcourt Butler Technological Institute as an Institution under section 35(1)(ii) on conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities to the prescribed authority by 30 April each year; and submit audited annual accounts, showing income, expenditure and balance-sheet, to the prescribed authority and the concerned Commissioner of Income-tax by 30 June. The approval is effective for three years from 16 July 1983 to 15 July 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.
Research institution approval under section 35(1)(ii) requires separate research accounts and annual audited reporting to authorities.
Approval is granted to Harcourt Butler Technological Institute as an Institution under section 35(1)(ii) on conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities to the prescribed authority by 30 April each year; and submit audited annual accounts, showing income, expenditure and balance-sheet, to the prescribed authority and the concerned Commissioner of Income-tax by 30 June. The approval is effective for three years from 16 July 1983 to 15 July 1986.
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