TMI BlogSection 35(1)(ii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/institutionsX X X X Extracts X X X X X X X X Extracts X X X X ..... ted: 28-01-2010 S.O. 350 .- It is hereby notified for general information that the organization M/s Sunder Lal Jain Charitable Eye Hospital, 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 ), from Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-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 scientific research and a copy of such statement duly certified by the auditor shall accompany the report ..... X X X X Extracts X X X X X X X X Extracts X X X X
|