Exemption under section 35(1)(ii)- Approved social science or statistical research associations or institutions-Indira Gandhi National Centre of the Arts, New Delhi

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..... anization Indira Gandhi National Centre of the Arts, New Delhi has been approved by the Central Government for the purpose of clause ( iii ) of sub-section (1) of section 35 of the Income-tax Act, 1961 (said Act) , read with Rules 5C and 5E of the Income-tax Rules, 1962 (said Rules) , from assessment year 2010-11 onwards in the category of 'Other Institution', partly engaged in research ac .....

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..... ver the case, by the due date of furnishing the return of income under sub-section (1) of section 139 of the said Act; ( iv ) The approved organization shall maintain a separate statement of donations received and amounts applied for research in social science and a copy of such statement duly certified by the auditor shall accompany the report of audit referred to above. 2. The Central G .....

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