Exemption u/s 35(1)(iii) - Approved Scientific Research Expenditure - Approved Social Science or Statistical Research Associations or Institutions - Salim Ali Centre For Ornithology and Natural History, Coimbatore

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..... ECT TAXES NOTIFICATION NO. 97/2013 Dated: December 26, 2013 It is hereby notified for general information that the organization Salim Ali Centre for Ornithology and Natural History, Coimbatore (PAN-AAATS1101Q) 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 .....

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..... 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 science and a copy of such statement duly certified by the au .....

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