Section 288 - Appearance by authorised representative - Income-tax Act, 1961

Extract

Appearance by authorised representative. 288. (1) Any assessee who is entitled or required to attend before any income-tax authority or the Appellate Tribunal in connection with any proceeding under this Act otherwise than when required under section 131 to attend personally for examination on oath or affirmation, may, subject to the other provisions of this section, attend by an authorised representative. (2) For the purposes of this section, authorised representative means a person authorised by the assessee in writing to appear on his behalf, being- ( i ) a person related to the assessee in any manner, or a person regularly employed by the assessee; or ( ii ) any officer of a Scheduled Bank with which the assessee maintains a current account or has other regular dealings; or ( iii ) any legal practitioner who is entitled to practise in any civil court in India; or ( iv ) an accountant; or ( v ) any person who has passed any accountancy examination recognised in this behalf by the Board; or ( vi ) any person who has acquired such educational qualifications as the Board may prescribe for this purpose; or 1 [( via ) any person who, before the coming into force of this Act in the Union territory of Dadra and Nagar Haveli, Goa, Daman and Diu, or Pondicherry, attended before an income-tax authority in the said territory on behalf of any assessee otherwise than in the capacity of an employee or relative of that assessee; or] ( vii ) any other person who, immediately before the commencement of this Act, was an income-tax practitioner within the meaning of clause ( iv ) of sub-section (2) of section 61 of the Indian Income-tax Act, 1922 (11 of 1922), and was actually practising as such. 10 [ (viii) any other person as may be prescribed. ] 6 [ Explanation. -In this section, accountant means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) who holds a valid certificate of practice under subsection (1) of section 6 of that Act, but does not include [except for the purposes of representing the assessee under sub-section (1)]- (a) in case of an assessee, being a company, the person who is not eligible for appointment as an auditor of the said company in accordance with the provisions of sub-section (3) of section 141 of the Companies Act, 2013 (18 of 2013); or (b) in any other case,- (i) the assessee himself or in case of the assessee, being a firm or association of persons or Hindu undivided family, any partner of the firm, or member of the association or the family; (ii) in case of the assessee, being a trust or institution, any person referred to in clauses (a), (b), (c) and (cc) of sub-section (3) of section 13; (iii) in case of any person other than persons referred to in sub-clauses (i) and (ii), the person who is competent to verify the return under section 139 in accordance with the provisions of section 140; (iv) any relative of any of the persons referred to in sub-clauses (i), (ii) and (iii); (v) an officer or employee of the assessee; (vi) an individual who is a partner, or who is in the employment, of an officer or employee of the assessee; (vii) an individual who, or his relative or partner- (I) is holding any security of, or interest in, the assessee: Provided that the relative may hold security or interest in the assessee of the face value not exceeding one hundred thousand rupees; (II) is indebted to the assessee: Provided that the relative may be indebted to the assessee for an amount not exceeding one hundred thousand rupees; (III) has given a guarantee or provided any security in connection with the indebtedness of any third person to the assessee: Provided that the relative may give guarantee or provide any security in connection with the indebtedness of any third person to the assessee for an amount not exceeding one hundred thousand rupees; (viii) a person who, whether directly or indirectly, has business relationship with the assessee of such nature as may be prescribed; (ix) a person who has been convicted by a court of an offence involving fraud and a period of ten years has not elapsed from the date of such conviction. ] (3) 2 [***] (4) No person- ( a ) who has been dismissed or removed from Government service after the 1st day of April, 1938; or ( b ) who has been convicted of an offence connected with any income-tax proceeding or on whom a penalty has been imposed under this Act, other than a penalty imposed on him under 3 [clause ( ii ) of sub-section (1) of] section 271 or 9 [clause (d) of subsection (1) of section 272A or] 7 [ (c) who has become an insolvent; or (d) who has been convicted by a court for an offence involving fraud, shall be qualified to represent an assessee under sub-section (1), for all times in the case of a person referred to in clause (a), for such time as the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may by order determine in the case of a person referred to in clause (b), for the period during which the insolvency continues in the case of a person referred to in clause (c), and for a period of ten years from the date of conviction in the case of a person referred to in clause (d). ] (5) If any person- ( a ) who is a legal practitioner or an accountant is found guilty of misconduct in his professional capacity by any authority entitled to institute disciplinary proceedings against him, an order passed by that authority shall have effect in relation to his right to attend before an incometax authority as it has in relation to his right to practise as a legal practitioner or accountant, as the case may be; ( b ) who is not a legal practitioner or an accountant, is found guilty of misconduct in connection with any income tax proceedings by the prescribed authority, the prescribed authority may direct that he shall thenceforth be disqualified to represent an assessee under sub-section (1). (6) Any order or direction under clause ( b ) of sub-section (4) or clause ( b ) of sub-section (5) shall be subject to the following conditions, namely :- ( a ) no such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard; ( b ) any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the Board to have the order or direction cancelled; and ( c ) no such order or direction shall take effect until the expiration of one month from the making thereof, or, where an appeal has been preferred, until the disposal of the appeal. (7) A person disqualified to represent an assessee by virtue of the provisions of sub-section (3) of section 61 of the Indian Income-tax Act, 1922 (11 of 1922), shall be disqualified to represent an assessee under sub-section (1). 8 [ Explanation .-For the purposes of this section, relative in relation to an individual, means- (a) spouse of the individual; (b) brother or sister of the individual; (c) brother or sister of the spouse of the individual; (d) any lineal ascendant or descendant of the individual; (e) any lineal ascendant or descendant of the spouse of the individual; (f) spouse of a person referred to in clause (b), clause (c), clause (d) or clause (e); (g) any lineal descendant of a brother or sister of either the individual or the spouse of the individual.] ------------------------- Notes :- 1. Inserted by the Taxation Laws (Extension to Union Territories) Regulation, 1963, w.e.f. 1-4-1963. 2. Omitted by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984. 3. Inserted by the Finance Act, 1990, w.e.f. 1-4-1990. Earlier, it was amended by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 4. Substituted for Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 5. Inserted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of June, 2013. 6. Substituted vide THE FINANCE ACT, 2015 w.e.f. 1st day of June, 2015, before it was read as, Explanation .-In this section, accountant means a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949), and includes, in relation to any State, any person who by virtue of the provisions of sub-section (2) of section 226 of the Companies Act, 1956 (1 of 1956), is entitled to be appointed to act as an auditor of companies registered in that State. 7. Substituted vide THE FINANCE ACT, 2015 w.e.f. 1st day of June, 2015, before it was read as, ( c ) who has become an insolvent, shall be qualified to represent an assessee under sub-section (1), for all times in the case of a person referred to in sub-clause ( a ), for such time as the 4 [ 5 [Principal Chief Commissioner or] Chief Commissioner or 5 [Principal Commissioner or] Commissioner] may by order determine in the case of a person referred to in sub-clause ( b ), and for the period during which the insolvency continues in the case of a person referred to in sub-clause ( c ). 8. Inserted vide THE FINANCE ACT, 2015 w.e.f. 1st day of June, 2015 9. Inserted vide THE FINANCE ACT, 2016 w.e.f. 1st day of April, 2017. 10. Inserted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 01-04-2020

106/2023 - Dated: 27-12-2023 - Income Tax - Ravenna Investments Holding B.V. notified as the specified person for the purpose of section 10 sub-section (iv) of clause (c) of Explanation 1 to clause (23FE).
95/2023 - Dated: 1-11-2023 - Income Tax - Pension fund, namely, BPC Penco XVII Corporation specified u/s 10(23FE)
03/2023 - Dated: 7-2-2023 - Income Tax - Centralised Processing of Equalisation Levy Statement Scheme, 2023
02/2023 - Dated: 25-1-2023 - Income Tax - Pension fund - the California Public Employees Retirement System Specified as the specified person by Central Government.
128/2022 - Dated: 28-12-2022 - Income Tax - Income of a specified person in the nature of dividend or long-term capital gains arising from an investment made by it in India - Central Government specifies the Pension fund, namely, 1000242244 Ontario Inc. as the specified person for the purposes in respect of the eligible investment made by it in India.
125/2022 - Dated: 16-11-2022 - Income Tax - Income of a specified person - Sovereign wealth fund i.e. Public Investment Fund Notified for the purposes of the said clause in respect of the investment made by it in India.
115/2022 - Dated: 14-10-2022 - Income Tax - Income of a specified person arising from an investment made in India - Sovereign wealth fund Norges Bank On Account Of The Government Pension Fund Global notfied as the specified person.
114/2022 - Dated: 13-10-2022 - Income Tax - Income of a specified person arising from an investment made by it in India - Pension fund, namely, 2589555 Ontario Limited specified.
97/2022 - Dated: 17-8-2022 - Income Tax - Specified person u/s 10(23FE) - Central Government specifies the pension fund, namely, CPPIB India Private Holdings Inc.in respect of the eligible investment made by it in India.
95/2022 - Dated: 16-8-2022 - Income Tax - Specified person u/s 10(23FE) - Central Government specifies the sovereign wealth fund, namely, INQ Holding LLC in respect of the investment made by it in India.
93/2022 - Dated: 5-8-2022 - Income Tax - Specified person in respect of the investment made by it in India u/s 10(23FE) - Central Government specifies the sovereign wealth fund, namely, Qatar Holding LLC.
86/2022 - Dated: 21-7-2022 - Income Tax - Specified person u/s 10(23FE) for the purposes of eligible investment made by it in India - Central Government specifies the pension fund, namely, CPPIB Credit Investments VI Inc.
69/2022 - Dated: 27-6-2022 - Income Tax - Central Government specifies the sovereign wealth fund, namely, Seventy Second Investment Company LLC
27/2021 - Dated: 5-4-2022 - Income Tax - e-Dispute Resolution Scheme, 2022.
07/2022 - Dated: 18-1-2022 - Income Tax - e-advance rulings Scheme, 2022
137/2021 - Dated: 13-12-2021 - Income Tax - e-Verification Scheme, 2021
130/2021 - Dated: 2-11-2021 - Income Tax - Central Government hereby specifies the pension fund, namely, the School Employees Retirement System of Ohio
129/2021 - Dated: 1-11-2021 - Income Tax - e-Settlement Scheme, 2021
115/2021 - Dated: 20-9-2021 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies ‘Gujarat Electricity Regulatory Commission’
114/2021 - Dated: 20-9-2021 - Income Tax - Central Government specifies the pension fund, namely, the BCI IRR India Holdings Inc.
112/2021 - Dated: 16-9-2021 - Income Tax - Central Government specifies the pension fund, namely, the 2726522 Ontario Limited
111/2021 - Dated: 16-9-2021 - Income Tax - Central Government specifies the pension fund, namely, 2452991 Ontario Limited
103/2021 - Dated: 10-9-2021 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies ‘District Mineral Foundation Trust’ in respect of the specified income arising to that Authority
100/2021 - Dated: 2-9-2021 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies ‘Real Estate Regulatory Authority’ in respect of the specified income arising to that Authority
93/2021 - Dated: 18-8-2021 - Income Tax - Income-tax (24th Amendment) Rules, 2021. - (a) Verification of ITR in certain cases of a company or firm, by prescribed person (b) Appearance by Authorised Representative in certain cases, in case of a company or LLP
86/2021 - Dated: 4-8-2021 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies ‘Real Estate Regulatory Authority’ in respect of the specified income arising to that Authority
85/2021 - Dated: 4-8-2021 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies ‘National Council of Science Museums’, in respect of the specified income arising to the Council.
84/2021 - Dated: 3-8-2021 - Income Tax - Central Government specifies the pension fund, namely, , the 2726247 Ontario Inc
81/2021 - Dated: 14-7-2021 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies ‘Himachal Pradesh Computerization of Police Society’ in respect of the specified income arising to that body
80/2021 - Dated: 14-7-2021 - Income Tax - Central Government notifies , ‘Haryana Labour Welfare Board’ in respect of the specified income arising to that Board.
78/2021 - Dated: 9-7-2021 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies ‘Haryana Building and Other Construction Workers Welfare Board’ in respect of the specified income arising to that Board.
72/2021 - Dated: 9-6-2021 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies ‘Competition Commission of India’ in respect of the specified income arising to that Commission
67/2021 - Dated: 17-5-2021 - Income Tax - Central Government specifies the pension fund, namely, the Indo-Infra Inc.
66/2021 - Dated: 13-5-2021 - Income Tax - Central Government specifies the pension fund, namely, the OMERS Administration Corporation
65/2021 - Dated: 13-5-2021 - Income Tax - Central Government specifies the pension fund, namely, the Government Employees Superannuation Board
64/2021 - Dated: 13-5-2021 - Income Tax - Central Government specifies the pension fund, namely, the Public Sector Pension Investment Board
63/2021 - Dated: 13-5-2021 - Income Tax - Central Government specifies the sovereign wealth fund, namely, the Ministry of Economy and Finance (of the Republic of Korea)
62/2021 - Dated: 13-5-2021 - Income Tax - Central Government specifies the sovereign wealth fund, namely, the CDC Group Plc.
55/2021 - Dated: 5-5-2021 - Income Tax - Central Government specifies the sovereign wealth fund, namely, the Chiswick Investment Pte. Ltd.
54/2021 - Dated: 5-5-2021 - Income Tax - Central Government specifies the sovereign wealth fund, namely, the Stretford End Investment Pte. Ltd.
53/2021 - Dated: 5-5-2021 - Income Tax - Central Government specifies the sovereign wealth fund, namely, the Dagenham Investment Pte. Ltd.
52/2021 - Dated: 5-5-2021 - Income Tax - Central Government specifies the sovereign wealth fund, namely, the Anahera Investment Pte. Ltd
51/2021 - Dated: 5-5-2021 - Income Tax - Central Government specifies the sovereign wealth fund, namely, the Bricklayers Investment Pte. Ltd.
46/2021 - Dated: 4-5-2021 - Income Tax - Central Government specifies the pension fund, namely, the CDPQ Fixed Income XI Inc
45/2021 - Dated: 4-5-2021 - Income Tax - Central Government specifies the pension fund, namely, the Ivanhoe Logistics India Inc.
44/2021 - Dated: 4-5-2021 - Income Tax - Central Government specifies the pension fund, namely, the CDPQ Infrastructures Asia III Inc
43/2021 - Dated: 4-5-2021 - Income Tax - Central Government specifies the pension fund, namely, the Caisse de depot et placement du Quebec
35/2021 - Dated: 22-4-2021 - Income Tax - Central Government specifies the pension fund, namely, the Canada Pension Plan Investment Board Private Holdings (4) Inc
34/2021 - Dated: 22-4-2021 - Income Tax - Central Government specifies the pension fund, namely, the Canada Pension Plan Investment Board
33/2021 - Dated: 19-4-2021 - Income Tax - Central Government specifies the sovereign wealth fund, namely, the Norfund, Government of Norway
08/2021 - Dated: 22-2-2021 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies ‘Haryana State Pollution Control Board’ in respect of the specified income arising to that Board.
02/2021 - Dated: 12-1-2021 - Income Tax - Faceless Penalty Scheme, 2021
91/2020 - Dated: 24-12-2020 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies " Yamuna Expressway Industrial Development Authority " in respect of the specified income arising to that Authority
89/2020 - Dated: 2-11-2020 - Income Tax - U/s 10(23FE) of Income Tax Act 1961 - Central Government specifies the sovereign wealth fund namely, the MIC Redwood 1 RSC Limited, Abu Dhabi, United Arab Emirates
76/2020 - Dated: 25-9-2020 - Income Tax - Faceless Appeal Scheme, 2020.
73/2020 - Dated: 10-9-2020 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies " District Mineral Foundation Trust " in respect of the specified income arising to that Trust
50/2020 - Dated: 21-7-2020 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies "Tamil Nadu e-Governance Agency" an agency formed by the State Government of Tamil Nadu in respect of the specified income arising to that Authority
49/2020 - Dated: 17-7-2020 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies " Real Estate Regulatory Authority " in respect of the specified income arising to that Authority
47/2020 - Dated: 13-7-2020 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies "Real Estate Regulatory Authority" in respect of the specified income arising to that Authority
46/2020 - Dated: 13-7-2020 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies “National Aviation Security Fee Trust” a trust established by the Central Government, in respect of the specified income arising to that trust
37/2020 - Dated: 25-6-2020 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies ‘‘Real Estate Regulatory Authority’ constituted by the Government of India in respect of the specified income arising to that Authority
36/2020 - Dated: 25-6-2020 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies ‘‘Real Estate Regulatory Authority’ constituted by the Government of India in respect of the specified income arising to that Authority
34/2020 - Dated: 23-6-2020 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies ‘Maharashtra Electricity Regulatory Commission’ a commission established by the State Government of Maharashtra in respect of the specified income arising to that Commission
33/2020 - Dated: 23-6-2020 - Income Tax - Central Government notifies ‘Greater Noida Industrial Development Authority’, an authority constituted by the State Government of Uttar Pradesh, in respect of the specified income arising to that Commission
28/2020 - Dated: 27-5-2020 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies ‘Uttarakhand Environment Protection & Pollution Control Board’ a Board constituted by the Government of Uttarakhand in respect of the specified income arising to that Board
27/2020 - Dated: 27-5-2020 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies ‘Cochin Special Economic Zone Authority’ a Board constituted by the Government of India in respect of the specified income arising to that Authority
26/2020 - Dated: 21-5-2020 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies ‘Kerala Cooperative Development and Welfare Fund Board’ a Board constituted by the Government of Kerala in respect of the specified income arising to that Board
07/2020 - Dated: 28-1-2020 - Income Tax - U/s 35(1) (ii) / (iii) of IT Act 1961 Central Government approved M/s. Institute of Pesticide Formulation Technology, Gurugram
02/2020 - Dated: 3-1-2020 - Income Tax - U/s 35(1) (ii) / (iii) of IT Act 1961 Central Government approved M/s Indian Institute of Technology (Indian School of Mines), Dhanbad
99/2019 - Dated: 27-11-2019 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved M/s International Centre for Research in Agroforestry, South Asia Regional Programme, NASC Complex, Delhi
61/2019 - Dated: 12-9-2019 - Income Tax - Faceless Assessment Scheme, 2019.
53/2019 - Dated: 16-7-2019 - Income Tax - The approved ‘Scientific Research Association’ shall be to undertake scientific research.
48/2019 - Dated: 26-6-2019 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved M/s. Manipal Academy of Higher Education, Manipal, Karnataka
18/2019 - Dated: 13-3-2019 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved M/s Indian Institute of Science Education and Research, Bhopal
17/2019 - Dated: 11-3-2019 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved M/s Institute of Nano Science and Technology, Mohali
14/2019 - Dated: 6-3-2019 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved “Shardabai Pawar Mahila Arts, Commerce and Science College, College of Agriculture and Allied Sciences & Krishi Vigyan Kendra, Baramati”
01/2019 - Dated: 24-1-2019 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved ‘Jubilee Mission Hospital Trust’
84/2018 - Dated: 26-11-2018 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved for organization M/s. Thalassemia and Sickle Cell Society
83/2018 - Dated: 26-11-2018 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved for organization M/s Centre for Brain Research, Bangalore
75/2018 - Dated: 31-10-2018 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved for organization M/s Charutar Arogya Mandal, Gujarat
54/2018 - Dated: 18-9-2018 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved for organization . M/s Indian Council of Medical Research
40/2018 - Dated: 27-8-2018 - Income Tax - MIs C.B.C.I. Society for Medical Education, Bengaluru notified within the category of 'university, college or other institution', engaged in research activities u/s 35(1)(ii) & 35(1)(iii)
25/2018 - Dated: 30-5-2018 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved for organization M/s Indian Institute of Science Education and Research, Kolkata
05/2018 - Dated: 22-1-2018 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved for organization M/s LPG Equipment Research Centre ('LERC')
96/2017 - Dated: 14-11-2017 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved for M/s International Crops Research Institute for the Semi-Arid Tropics
81/2017 - Dated: 28-8-2017 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved for organization M/s Institute for Stem Cell Biology and Regenerative Medicine, Bangalore
38/2017 - Dated: 15-5-2017 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved for organization M/s National Institute of Hydrology (‘NIH’)
20/2017 - Dated: 27-3-2017 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved Society for Applied Microwave Electronics Engineering & Research(‘SAMEER’)
11/2017 - Dated: 17-2-2017 - Income Tax - U/s 35(1) (ii) Of IT Act 1961 Central Government approved M/s Jawaharlal Institute of Postgraduate Medical Education and Research (JIPMER)
8/2017 - Dated: 31-1-2017 - Income Tax - U/s 35(1) (ii) Of IT Act 1961 Central Government approved M/s Christian Medical College Vellore Association, Vellore
7/2017 - Dated: 31-1-2017 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved M/s Center of Innovative & Applied Bio-processing('CIAB')
01/2017 - Dated: 2-1-2017 - Income Tax - U/s 35(1) (ii) Of IT Act 1961 Central Government approved TATA Translational Cancer Research Centre
12/2016 - Dated: 8-12-2016 - Income Tax - Procedure for the purposes of furnishing and verification of Form 27BA for removing of default of Short Collection and/or Non Collection of Tax at Source - Reg.
11/2016 - Dated: 2-12-2016 - Income Tax - Procedure for the purposes of furnishing and verification of Form 26A for removing of default of Short Deduction and/or Non Deduction of Tax at Source- Reg.
36/2016 - Dated: 27-5-2016 - Income Tax - U/s 35(1) (ii) - Approved organization - G.B. Pant Institute of Himalayan Environment and Development, New Delhi
28/2016 - Dated: 26-4-2016 - Income Tax - U/s 35(1) (ii) - Approved organization - ONGC Energy Centre Trust, New Delhi
27/2016 - Dated: 7-4-2016 - Income Tax - Notification u/s 35(1) (ii) - Approved organization - Central Power Research Institute Bengaluru
55/2015 - Dated: 30-6-2015 - Income Tax - Notified agricultural extension project u/s 35CCC of Income Tax Act, 1961 – Avanti Aqua Culture Training and Development Centre
54/2015 - Dated: 26-6-2015 - Income Tax - Notified agricultural extension project u/s 35CCC of Income Tax Act, 1961 – M/s Aditya Birla Nuva Limited, Mumbai - Agriculture Extension Education Program - Total Agri Solution Provider.
53/2015 - Dated: 26-6-2015 - Income Tax - Notified agricultural extension project u/s 35CCC of Income Tax Act, 1961 – M/s Marico Limited, Mumbai - Safflower Agricultural Extension Project.
52/2015 - Dated: 26-6-2015 - Income Tax - Notified agricultural extension project u/s 35CCC of Income Tax Act, 1961 – M/s DCM Shriram Consolidated Ltd.,New Delhi - Sugar Manufacturing & Co-Generation of Power.
50/2015 - Dated: 24-6-2015 - Income Tax - Independent Tax Auditor - Rule 51A Notified by the CBDT to prohibit an Auditor (Chartered Accountant) to have business relationship with the client other than those specified in the Rule.
43/2015 - Dated: 24-4-2015 - Income Tax - Notification u/s 35(1) (ii) - Approved organization - Pandit Deendayal Petroleum University Raisan Gandhi Nagar Gujarat
42/2015 - Dated: 16-4-2015 - Income Tax - Notification u/s 35(1) (ii) - Approved organization - Institute of Chemical Technology, Mumbai
40/2015 - Dated: 15-4-2015 - Income Tax - Approval of Indian Institute of Technology Samantapuri Bhubaneswar for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with Rules 5C and 5E of the Income-tax Rules, 1962
22/2015 - Dated: 13-3-2015 - Income Tax - Notification u/s 35(1) (ii) - Approved organization - Indian Institute of Technology (BHU), Varanasi
17/2015 - Dated: 17-2-2015 - Income Tax - Notification u/s 35(1) (ii) - Approved organization - Academy of Scientific and Innovative Research (AcSIR), New Delhi.
16/2015 - Dated: 16-2-2015 - Income Tax - Notified eligible Agricultural Extension Project GODREJ AGROVET LIMITED AGRICULTURAL INPUTS EXTENSION PROJECT -Section 35CCC- Expenditure on agricultural extension project
15/2015 - Dated: 16-2-2015 - Income Tax - Notified eligible Agricultural Extension Project GODREJ AGROVET LIMITED ANIMAL FEED EXTENSION PROJECT-Section 35CCC- Expenditure on agricultural extension project
14/2015 - Dated: 16-2-2015 - Income Tax - Notified eligible Agricultural Extension Project – GODREJ AGROVET LIMITED – OIL PALM EXTENSION PROJECT-Section 35CCC- Expenditure on agricultural extension project
41/2014 - Dated: 29-8-2014 - Income Tax - EXPENDITURE ON AGRICULTURAL EXTENSION PROJECT ON NOTIFIED ELIGIBLE AGRICULTURAL EXTENSION PROJECT U/S 35CCC OF THE INCOME-TAX ACT, 1961 - RALLIS KISAN KUTUMBA - MORE PULSES PROJECT
40/2014 - Dated: 29-8-2014 - Income Tax - EXPENDITURE ON AGRICULTURAL EXTENSION PROJECT ON NOTIFIED ELIGIBLE AGRICULTURAL EXTENSION PROJECT U/S 35CCC OF THE INCOME-TAX ACT, 1961 - RALLIS KISAN KUTUMBA - HELPLINE
39/2014 - Dated: 29-8-2014 - Income Tax - EXPENDITURE ON AGRICULTURAL EXTENSION PROJECT ON NOTIFIED ELIGIBLE AGRICULTURAL EXTENSION PROJECT U/S 35CCC OF THE INCOME-TAX ACT, 1961 - RALLIS KISAN KUTUMBA - 4S CAMPAIGN
38/2014 - Dated: 27-8-2014 - Income Tax - EXPENDITURE ON AGRICULTURAL EXTENSION PROJECT ON NOTIFIED ELIGIBLE AGRICULTURAL EXTENSION PROJECT U/S 35CCC OF THE INCOME-TAX ACT, 1961 - RALLIS KISAN KUTUMBA - RALLIS CROP ADVISORY CENTRES
37/2014 - Dated: 27-8-2014 - Income Tax - EXPENDITURE ON AGRICULTURAL EXTENSION PROJECT ON NOTIFIED ELIGIBLE AGRICULTURAL EXTENSION PROJECT U/S 35CCC OF THE INCOME-TAX ACT, 1961 - RALLIS KISAN KUTUMBA - TATA RALLIS AGRI INPUT TRAINING SCHEME
36/2014 - Dated: 26-8-2014 - Income Tax - Notification u/s 35(1) (iii) - Approved organization - Birbal Sahni Institute of Palaeobotany, Lucknow
08/2014 - Dated: 22-1-2014 - Income Tax - Notification u/s 35(1) (ii) - Approved organization - Amrita Vishwa Vidhyapcetham University Kochi
07/2014 - Dated: 22-1-2014 - Income Tax - Notification u/s 35(1) (ii) - Approved organization - INSTITUTE OF LIVER & BILIARY SCIENCES, NEW DELHI
97/2013 - Dated: 26-12-2013 - Income Tax - Exemption u/s 35(1)(iii) - Approved Scientific Research Expenditure - Approved Social Science or Statistical Research Associations or Institutions - Salim Ali Centre For Ornithology and Natural History, Coimbatore
81/2013 - Dated: 22-10-2013 - Income Tax - Exemption u/s 35(1)(ii) - Approved Scientific Research Associations/Institutions – - HAFFKINE INSTITUTE FOR TRAINING RESEARCH & TESTING, MUMBAI
80/2013 - Dated: 22-10-2013 - Income Tax - Exemption u/s 35(1)(ii) - Approved Scientific Research Associations/Institutions – - INDIAN PLYWOOD INDUSTRIES RESEARCH & TRAINING INSTITUTE, BANGALORE
65/2013 - Dated: 22-8-2013 - Income Tax - Exemption u/s 35(1)(ii) - Approved Scientific Research Associations/Institutions – The Indian Institute of Technology, Gandhi Nagar Gujarat
62/2013 - Dated: 13-8-2013 - Income Tax - Exemption u/s 35(1)(ii) - Approved Scientific Research Associations/Institutions - Centre for Development of Telematics (C-DOT), New Delhi
60/2013 - Dated: 7-8-2013 - Income Tax - Exemption u/s 35(1)(ii) - Approved Scientific Research Associations/Institutions - National Institute of Mental Health and Neuro Science (NIMHANS) Bangalore
59/2013 - Dated: 5-8-2013 - Income Tax - Income-tax (13th Amendment) Rules, 2013 - Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished under section 115U
58/2013 - Dated: 5-8-2013 - Income Tax - Income-tax (12th Amendment) Rules, 2013 - Furnishing of information by the person responsible for making payment to a non-resident, not being a company, or to a foreign company
37/2013 - Dated: 23-5-2013 - Income Tax - Exemption u/s 35(1) (ii) - Scientific Research Expenditure - Approved Scientific Research Associations/Institutions - Gujarat Energy Research And Management Institute, Gandhi Nagar, Gujarat
36/2013 - Dated: 23-5-2013 - Income Tax - Exemption Under Section 35(1)(ii)- Scientific Research Expenditure - Approved Scientific Research Associations/Institutions - Centre For Dna Fingerprinting And Diagnostics, Hyderabad Andhra Pradesh
33/2013 - Dated: 29-4-2013 - Income Tax - The Institute of Research & Development under Gujarat Forensic Sciences University, Gandhi Nagar, has been approved by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961.
21/2013 - Dated: 20-3-2013 - Income Tax - Scientific Research Association u/s 35(1)(II) - National Agri-Foods Biotechnology Institute, MOHALI - research activities
20/2013- S.O. 676(E) - Dated: 15-3-2013 - Income Tax - University Collage or Other Institution u/s 35(1)(ii) - Loyola College Society, Nungambakkam - scientific research activities
13/2013 - Dated: 20-2-2013 - Income Tax - SCIENTIFIC RESEARCH EXPENDITURE - APPROVED SCIENTIFIC RESEARCH ASSOCIATIONS/INSTITUTIONS - FOUNDATION FOR REVITALIZATION OF LOCAL HEALTH TRADITIONS, BANGALORE
12/2013 - Dated: 20-2-2013 - Income Tax - SCIENTIFIC RESEARCH EXPENDITURE - APPROVED SCIENTIFIC RESEARCH ASSOCIATIONS/INSTITUTIONS - INTERNATIONAL INSTITUTE OF INFORMATION TECHNOLOGY BANGALORE, BANGALORE
41/2012 - Dated: 28-9-2012 - Income Tax - Scientific Research Expenditure - Approved organization shall be utilized for research in social sciences
59/2011 - Dated: 3-11-2011 - Income Tax - Exemption u/s 35(1) - Scientific research expenditure - the organization Institute of Seismological Research (ISR), Gandhinagar.
55/2011 - Dated: 10-10-2011 - Income Tax - SCIENTIFIC RESEARCH EXPENDITURE - APPROVED SCIENTIFIC RESEARCH ASSOCIATIONS/INSTITUTIONS - INDIAN INSTITUTE OF TECHNOLOGY RAJASTHAN, JODHPUR APPROVED FOR PURPOSE OF SECTION 35(1)(II)
53/2011 - Dated: 30-9-2011 - Income Tax - Exemption u/s 35(1) - Scientific research expenditure - the organization Council of Scientific & Industrial Research (CSIR), New Delhi.
51/2011 - Dated: 14-9-2011 - Income Tax - Exemption u/s 35(1) - Scientific research expenditure - The organization Mangalore University, Mangalore.
39/2011 - Dated: 28-7-2011 - Income Tax - Exemption u/s 35(1) - Scientific research expenditure - Central Manufacturing Technology Institute, Bangalore.
31/2011 - Dated: 1-6-2011 - Income Tax - Exemption u/s 35(1) - Scientific research expenditure -Organization American Institute of Indian Studies, New Delhi.
23/2011 - Dated: 28-4-2011 - Income Tax - Exemption u/s 35(1) - Scientific research expenditure -Centre for Social Studies, Surat
22/2011 - Dated: 28-4-2011 - Income Tax - Exemption u/s 35(1) - Scientific research expenditure - Indian Society of International Law, New Delhi
21/2011 - Dated: 28-4-2011 - Income Tax - Exemption u/s 35(1) - Scientific research expenditure - Chettinad Academy of Research and Education, Kanchipuram
17/2011 - Dated: 1-4-2011 - Income Tax - Exemption u/s 35(1) - Scientific research expenditure -Physical Research Laboratory, Ahmedabad
13/2011 - Dated: 7-3-2011 - Income Tax - Exemption u/s 35(1)-Scientific research expenditure - Karnataka State Sericulture Research and Development Institute, Bangalore.
10/2011 - Dated: 15-2-2011 - Income Tax - Exemption u/s 35(1)-Scientific research expenditure-Institute for Financial Management and Research, Chennai
09/2011 - Dated: 15-2-2011 - Income Tax - Exemption u/s 35(1)-Scientific research expenditure-Sinha Institute of Medical Science & Technology, Kolkata
08/2011 - Dated: 7-2-2011 - Income Tax - Exemption u/s 35(1) - Scientific research expenditure- Kelkar Education Trust, Mumbai
07/2011 - Dated: 7-2-2011 - Income Tax - Exemption u/s 35(1) - Scientific research expenditure - Fluorosis Research & Rural Development Foundation, Delhi
6/2011 - Dated: 24-1-2011 - Income Tax - Exemption u/s 35(1) - research activities-Arogyadham Global Aids Research Foundation, Muzaffarnagar
04/2011 - Dated: 19-1-2011 - Income Tax - Exemption u/s 35(1) – research activities - International Advanced Research, Centre for Power Metallurgy and New Materials (ARC-International), Hyderabad
92/2010 - Dated: 23-12-2010 - Income Tax - Exemption under section 35(1)(ii)- Approved social science or statistical research associations or institutions-Indira Gandhi National Centre of the Arts, New Delhi
91/2010 - Dated: 23-12-2010 - Income Tax - Exemption under section 35(1)(ii)–Approved scientific research associations/institutions-Indraprastha Institute of Information Technology, New Delhi
90/2010 - Dated: 22-12-2010 - Income Tax - Exemption under section 35(1)(ii)-Approved scientific research associations/institutions-M/s. National Council for Applied Economic Research, New Delhi
89/2010 [F. NO. 203/77/2008-ITA(II)], - Dated: 7-12-2010 - Income Tax - Exemption under Section 35(1)(ii)- Arogyaseva Medical Academy of India, Pune
88/2010 [F. NO. 203/16/2010-ITA(II)] - Dated: 6-12-2010 - Income Tax - Exemption Under Section 35(1)(ii)-Indian Institute of Technology, Hyderabad, Kandi, Andhra Pradesh
87/2010 [F. NO. 203/8/2010-ITA(II)] - Dated: 6-12-2010 - Income Tax - Exemption Under Section 35(1)(ii)- Indian Academy of Science, Bangalore
83/2010 [F.NO.203/05/2010/ITA-II] - Dated: 1-11-2010 - Income Tax - Section 35(1)(ii)- the organization Raman Centre for Applied and Interdisciplinary Sciences, Kolkata
82/2010 - Dated: 28-10-2010 - Income Tax - Scientific research expenditure - Centre for the Study of Developing Socities, New Delhi approved as an organization for purpose of section 35(1)(iii)
76/2010 - Dated: 11-10-2010 - Income Tax - Scientific research expenditure - Sisodia Educational, Medical & Charitable Society, Kollakadavu, Kerala approved as an organization for purpose of section 35(1)(ii)
75/2010 - Dated: 11-10-2010 - Income Tax - Scientific research expenditure - Maharashtra Rajya Draksha Bagaitdar Sangh, Pune approved as an organization for purpose of section 35(1)(iii)
74/2010 - Dated: 28-9-2010 - Income Tax - Scientific research expenditure - Xavier Centre of Historical Research, Goa notified as an organization for purpose of section 35(1)(ii)
71/2010 - Dated: 7-9-2010 - Income Tax - Scientific research expenditure - Auroville Foundation, Auroville, Tamil Nadu approved as an organization for purpose of section 35(1)(iii)
64/2010 - Dated: 28-7-2010 - Income Tax - Scientific research expenditure - KEMHospital Research Centre, Pune notified as an organization for purpose of section 35(1)(ii)
63/2010 - Dated: 28-7-2010 - Income Tax - Scientific research expenditure - Technology Information, Forecasting & Assessment Council (TIFAC), New Delhi notified as an organization for purpose of section 35(1)(ii)
60/2010 - Dated: 22-7-2010 - Income Tax - Scientific research expenditure - Forum for National Security Studies, New Delhi approved as an organization for purpose of section 35(1)(ii)
58/2010 - Dated: 20-7-2010 - Income Tax - Scientific research expenditure - Astra Zeneca Research Foundation India, Bangalore approved as an organization for purpose of section 35(1)(ii)
57/2010 - Dated: 20-7-2010 - Income Tax - Scientific research expenditure - MEPCO Sehlenk Engineering College Sivakasi, Tamilnadu approved as an organization for purpose of section 35(1)(ii)
56/2010 - Dated: 20-7-2010 - Income Tax - Scientific research expenditure - Sardarkrushinagar Dantiwada Agricultural University, Banaskantha,Gujarat approved as an organization for purpose of section 35(1)(ii)
46/2010 - Dated: 21-6-2010 - Income Tax - Scientific research expenditure - Bhartiya Vaidayak Samanvaya Samiti, Nagpur Mumbai approved as an organization for purpose of section 35(1)(ii)
45/2010 - Dated: 15-6-2010 - Income Tax - Scientific research expenditure - Hirabai Cowasji Jehangir Medical Research Institute, Pune Mumbai approved as an organization for purpose of section 35(1)(ii)
44/2010 - Dated: 15-6-2010 - Income Tax - Scientific research expenditure - Vedanta Cultural Foundation, Mumbai approved as an organization for purpose of section 35(1)(iii)
42/2010 - Dated: 1-6-2010 - Income Tax - Scientific research expenditure - Bose Institute, Kashba Youth, Egra, Purba Medinipur, West Bengal approved as an organization for purpose of section 35(1)(iii)
39/2010 - Dated: 25-5-2010 - Income Tax - Scientific research expenditure - Bose Institute, Kolkata approved as an organization for purpose of section 35(1)(ii)
32/2010 - Dated: 11-5-2010 - Income Tax - Scientific research expenditure - M/s Foundation for Revitalization of Local Health Traditions, Bangalore approved as an organization for purpose of section 35(1)(ii)
31/2010 - Dated: 27-4-2010 - Income Tax - Scientific research expenditure - Baun Foundation Trust (Baun Foundation Medical Research Centre), Mumbai approved as an organization for purpose of section 35(1)(ii)
30/2010 - Dated: 27-4-2010 - Income Tax - Scientific research expenditure - Jain Vishva Bharati, Ladnun, Nagaur approved as an organization for purpose of section 35(1)(iii)
28/2010 - Dated: 22-4-2010 - Income Tax - Scientific research expenditure - Institute of Bioinformatics, Bangalores approved as an organization for purpose of section 35(1)(ii)
27/2010 - Dated: 22-4-2010 - Income Tax - Scientific research expenditure - PunjabState Council for Science and Technology, Chandigarh approved as an organization for purpose of section 35(1)(ii)
26/2010 - Dated: 22-4-2010 - Income Tax - Scientific research expenditure - M.P Birla Institute of Fundamental Research, Kolkata approved as an organization for purpose of section 35(1)(ii)
19/2010 - Dated: 31-3-2010 - Income Tax - B.M. Birla Science & Technology Centre, Jaipur notified as an approved organization under section 35(1)(ii) of the Income-tax Act, 1961 from AY 2009-10 onwards
17/2010 - Dated: 22-3-2010 - Income Tax - Approved by the Central Government for general information that the organization University of Pennsylvannia Institute for the Advance Study of India, New Delhi- In the category of 'other Institution' partly engaged in research activities
14/2010 - Dated: 5-3-2010 - Income Tax - Approval of Petroleum Conservation Research Association, New Delhi for the purpose of Section 35(1)(ii)
13/2010 - Dated: 5-3-2010 - Income Tax - Approval of Public Health Foundation of India, New Delhi, New Delhi for the purpose of Section 35(1)(ii)
S.O. 1029 - Dated: 3-3-2010 - Income Tax - Scientific research expenditure - Approved company (M/s. Advinus Therapeutics Pvt. Ltd., Bangalore) for purpose of section 35(1)(iia) of the Income-tax Act, 1961 (43 of 1961)
12/2010 - Dated: 24-2-2010 - Income Tax - Notification under section 35(1)(ii)/(iii) - Mahila Mandal Barmer Agor notified (MMBA)/Rajasthan notified
11/2010 - Dated: 24-2-2010 - Income Tax - Notification under section 35(1)(ii)/(iii) - Asian Health Care Foundation/Hyderabad notified
S.O. 1432 - Dated: 22-2-2010 - Income Tax - Section 35AC - Eligible projects or schemes - M/s. Nissan Ashok Leyland Technologies Ltd., Khivaraj Complex II, 4th Floor, 477-482, Anna Salai, Nandanam - Chennai
06/2010 - Dated: 28-1-2010 - Income Tax - Section 35(1)(ii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/institutions
05/2010 - Dated: 28-1-2010 - Income Tax - Section 35(1)(iii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved social or statistical research association or institutions
04/2010 - Dated: 28-1-2010 - Income Tax - Section 35(1)(ii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved scientific research association/institutions
100/2009 - Dated: 30-12-2009 - Income Tax - Scientific research expenditure - ThiagarajarCollege of Engineering, Madurai approved as an organization for purpose of section 35(1)(ii)
099/2009 - Dated: 30-12-2009 - Income Tax - Scientific research expenditure - Approval of Giri Institute of Development Studies, Lucknow for the purpose of section 35(1)(iii)
098/2009 - Dated: 30-12-2009 - Income Tax - Scientific research expenditure - Madras School of Economics, Chennai as an organization approved for purpose of section 35(1)(iii)
097/2009 - Dated: 30-12-2009 - Income Tax - Scientific research expenditure -Mother's Service Society, Puducherry as an organization approved for purpose of section 35(1)(iii)
096/2009 - Dated: 30-12-2009 - Income Tax - Scientific research expenditure- The Institute of Road Transport, Chennai as an organization approved for purpose of section 35(1)(ii)
095/2009 - Dated: 30-12-2009 - Income Tax - Scientific research expenditure - Diabetic Association of India, Mumbai as an organization approved for purpose of section 35(1)(ii)
90/2009 - Dated: 26-11-2009 - Income Tax - Approved Institute of Scientific Research on Vedas (I-SERVE), Hyderabad has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
89/2009 - Dated: 26-11-2009 - Income Tax - Approved Great Lakes Institute of Management, Chennai has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
88/2009 - Dated: 26-11-2009 - Income Tax - Approved Noorul Islam Educational Trust, Kanyakumari has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961