Conditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35.

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..... D. (1) The sole object of the applicant research association shall be to undertake scientific research or research in social science or statistical research as the case may be. (2) The applicant research association shall carry on the research activity by itself. (3) The research association seeking approval under clause (ii) or clause (iii) of sub-section (1) of section 35 shall maintain books .....

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..... on (1) of section 139, furnish a statement to the Commissioner of Income-tax or Director of Income-tax containing- (i) a detailed note on the research work undertaken by it during the previous year; (ii) a summary of research articles published in national or international journals during the year; (iii) any patent or other similar rights applied for or registered during the year; (iv) pro .....

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..... to in clauses (a) to (e) above to the Central Government within six months from the date of furnishing the return of income under sub-section (1) of section 139. ******************* Notes: 1. Substituted vide notification no. 19/2011 dated 5-4-2011, before it was read as, Conditions subject to which approval is to be granted to a Scientific Research Association under clause (ii) of sub-secti .....

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..... association shall maintain a separate statement of donations received and amount applied for scientific research and a copy of such statement duly certified by the auditor shall accompany the report of audit referred to in sub-rule (3). 2[(4A) The scientific research association shall, by the due date of furnishing the return of income under sub-section (1) of section 139, furnish a statement to .....

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..... [or a statement referred to in sub-rule (4A)], or (d) has ceased to carry on its research activities, or its activities are notgenuine, or (e) is not fulfilling the conditions subject to which approval was granted to it he may after making appropriate enquiries furnish a report on the circumstances referred to in clauses (a) to (e) above to the Central Government within six months from the da .....

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