https://www.taxtmi.com/notifications?id=13795 Approval of organisations as Institution under clause (ii) of sub section (1) of section 35 permits specified bodies to qualify for research related tax treatment for stated periods, subject to conditions: maintain separate books for research; submit an annual scientific research return to the Secretary, Department of Scientific and Industrial Research by 31 May; and provide audited annual accounts and audited research income and expenditure accounts to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the local Commissioner/Director of Income tax (Exemptions) by 31 October, alongside the return of income to the Assessing Officer. en-us Tue, 14 Mar 2000 00:00:00 +0530 Fri, 19 Sep 2008 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=13795 Approval of organisations as Institution under clause (ii) of sub section (1) of section 35 permits specified bodies to qualify for research related tax treatment for stated periods, subject to conditions: maintain separate books for research; submit an annual scientific research return to the Secretary, Department of Scientific and Industrial Research by 31 May; and provide audited annual accounts and audited research income and expenditure accounts to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the local Commissioner/Director of Income tax (Exemptions) by 31 October, alongside the return of income to the Assessing Officer. Notifications Income Tax Tue, 14 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/notifications?id=13795