Notification:
11150
Section(s) Referred:
s. 35(1)(iii) ,r. 6
Statute:
INCOME TAX
Date of Issue:
29/11/1999
It is hereby notified for general information that the organisations mentioned
below have
been approved by the Central Government for the period mentioned against their names,
for the purpose of clause (iii) of sub-section (1) of section 35 of the Income-tax Act,
1961, read with rule 6 of the Income-tax Rules, 1962 under the category 'Institution'
subject to the following conditions:
(i) The notified Institution shall maintain separate books of accounts
for its research
activities;
(ii) The notified Institution shall furnish the Annual Return of its scientific
research
activities to the Secretary, Department of Scientific & Industrial Research, 'Technology
Bhawan', New Mehrauli Road, New Delhi-110016 for every financial year on or before
31st May of each year;
(iii) The notified Institution shall submit, on behalf of the Central Government,
to : (a)
the Director General of Income-tax (Exemptions), 10 Middleton Row, 5th Floor,
Calcutta-700 071, (b) the Secretary, Department of Scientific & Industrial Research, and
(c) the Commissioner of Income-tax/Director of Income-tax (Exemptions), having
jurisdiction over the organisation, on or before the 31st October each year, a copy of its
audited Annual Accounts and also a copy of audited Income & Expenditure Account in
respect of its research activities for which exemption was granted under sub-section (1)
of section 35 of Income-tax Act, 1961 in addition to the return of income-tax to the
designated Assessing Officer.
------ S. Name of the organisation approved Period of which No. Notification
is effective
------ 1. Centre for Women's Development Studies, 1-4-99 to 31-3-2001 25, Bhai Vir
Singh Marg (Gole Market), New Delhi-110001 (F. No. 203/25/99-ITA-II)
2. M. S. Chellamuthu Trust & Research 1-4-99 to 31-3-2000 Foundation,
643, K.K.
Nagar, Madurai-625020 (F. No. 203/26/99-ITA-II) ------