https://www.taxtmi.com/notifications?id=13998 Approval is granted to specified entities as Institution for purposes of section 35(1)(iii) of the Income-tax Act, 1961, read with the Income-tax Rules, enabling their research expenditures to be treated under the statutory research exemption for the period stated for each organisation. Approval is conditional on maintaining separate research accounts, filing an annual scientific research return to the Department of Scientific & Industrial Research by 31 May, and submitting audited accounts and audited income-and-expenditure accounts for research activities to designated authorities by 31 October, in addition to filing the return of income to the designated assessing officer. en-us Wed, 13 Sep 2000 00:00:00 +0530 Sat, 20 Sep 2008 14:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=13998 Approval is granted to specified entities as Institution for purposes of section 35(1)(iii) of the Income-tax Act, 1961, read with the Income-tax Rules, enabling their research expenditures to be treated under the statutory research exemption for the period stated for each organisation. Approval is conditional on maintaining separate research accounts, filing an annual scientific research return to the Department of Scientific & Industrial Research by 31 May, and submitting audited accounts and audited income-and-expenditure accounts for research activities to designated authorities by 31 October, in addition to filing the return of income to the designated assessing officer. Notifications Income Tax Wed, 13 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/notifications?id=13998