Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/institutions

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..... s hereby notified for general information that the organization World Wide Fund for Nature - India, New Delhi, 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 ('said Act'), read with rules 5C and 5E of the Income-tax Rules, 1962 ('said Rules'), with effect from 1-4-2004 in the category of 'other Institution', p .....

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..... 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 scientific research and a copy of such statement duly certified by the auditor shall accompany the report of audit referred to above. 2. The Central Government shall withdraw the approval .....

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