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For the purpose of Section 35(1)(ii) - organization M/s Indian Institute of Psychometry, EVERGREEN PLAZA, (2nd to 5th Floor), 117, B.T. Road, Kolkata has been approved - 086/2006 - Income TaxExtract For the purpose of Section 35(1)(ii) - organization M/s Indian Institute of Psychometry, EVERGREEN PLAZA</䕐Ė꣐Ѹ켌瘐♐ɃỐɃ>, (2nd to 5th Floor), 117, B.T. Road, Kolkata has been approved NOTIFICATION NO. 86/2006, DATED 30-3-2006 It is hereby notified for general information that the organization M/s Indian Institute of Psychometry, EVERGREEN PLAZA, (2nd to 5th Floor), 117, B.T. Road, Kolkata-700 035 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, read with Rule 6 of the Income-tax Rules, 1962 for the period from 1-4-2002 to 31-3-2005 under the category University, College or other Institution only partly engaged in research activities subject to the following conditions:‑ ( i ) The approved organization shall maintain separate accounts for its research activities. ( ii ) For each of the financial years for which this approval is being given, the approved organization shall submit a copy of its audited Income and Expenditure account in respect of the research activities for which it has been approved under sub-section (1) of section 35 of Income-tax Act, 1961 to the Commissioner of Income Tax/Director of Income Tax (Exemptions) having jurisdiction, on or before the due date of filing of return of income. ( iii ) The organization shall also enclose with the Income and Expenditure account referred to in ( ii ) above, a certificate from the auditor:‑ ( a ) specifying the amount received by the organization for research in social science in respect of which the donors are eligible to claim deduction under section 35(1)( iii ). ( b ) certifying that the expenditure incurred was for social science or statistical research. [F. No. 203/85/2003-ITA-II]
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