Section 35(1)(iii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved social or statistical research association or institutions

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ification No. 5/2010 Dated: 28-1-2010 S.O. 349.- It is hereby notified for general information that the organization The Indian Law Institute, 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... such accountant to the Commissioner of Income-tax or the Director of Income-tax having jurisdiction over 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 sciences and a copy of such statement duly .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X