Research approval under section 35 requires separate accounting and annual audited submissions to the prescribed authority. Approval is granted to the All India Heart Foundation, New Delhi, as an Association for scientific research under clause (ii) of sub section (1) of section 35, conditional on maintaining a separate account for research funds and complying with reporting and audit obligations. The Foundation must file annual research returns to the prescribed authority by 30 April and submit audited accounts, 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 from 16 7 82 to 15 7 83.
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 approval under section 35 requires separate accounting and annual audited submissions to the prescribed authority.
Approval is granted to the All India Heart Foundation, New Delhi, as an Association for scientific research under clause (ii) of sub section (1) of section 35, conditional on maintaining a separate account for research funds and complying with reporting and audit obligations. The Foundation must file annual research returns to the prescribed authority by 30 April and submit audited accounts, 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 from 16 7 82 to 15 7 83.
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