Scientific research expenditure - Technology Information, Forecasting & Assessment Council (TIFAC), New Delhi notified as an organization for purpose of section 35(1)(ii)
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.... section 35(1)(ii) Notification No. 63/2010 Dated 28-7-2010 It is hereby notified for general information that the organization Technology Information, Forecasting & Assessment Council (TIFAC), 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 R....
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....ioner 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 scientific research and a copy of such statement duly certified by the auditor shall accompany t....