Approved Institution The Research Society for the Care, Treatment and Training of Children in Need of Special Care Bombay u/s 35(1)(ii)
Show AI Summary
Research institution approval requires separate research accounts, audited annual returns, and timely renewal applications.
Approval is granted to The Research Society for the Care, Treatment and Training of Children in Need of Special Care, Bombay, as an institution for the specified tax provision relating to scientific research, subject to conditions requiring the maintenance of a separate account for research receipts, a separate account for non-research activities, annual furnishing of prescribed research activity returns, submission of audited annual accounts and balance sheet to the prescribed authority, CBDT and the concerned Commissioner, and timely application for extension of approval.