Conditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35.

Conditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35. https://www.taxtmi.com/acts?id=3659 Approval for a research association depends on its sole object being scientific research, social science research, or statistical research, and on its carrying on the research activity by itself. The association must maintain audited books of account, file a certified statement of donations and research expenditure, and furnish a statement of research work, publications, patents, and future research plans by the return-filing due date. Failure to maintain records, file required reports, or continue genuine research activity may be reported to the Central Government after enquiry. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 23 May 2026 11:26:27 +0530 TaxTMI RSS Generator Conditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35. https://www.taxtmi.com/acts?id=3659 Approval for a research association depends on its sole object being scientific research, social science research, or statistical research, and on its carrying on the research activity by itself. The association must maintain audited books of account, file a certified statement of donations and research expenditure, and furnish a statement of research work, publications, patents, and future research plans by the return-filing due date. Failure to maintain records, file required reports, or continue genuine research activity may be reported to the Central Government after enquiry. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3659