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Approval of Indian Institute of Technology Samantapuri Bhubaneswar for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with Rules 5C and 5E of the Income-tax Rules, 1962

Income Tax - 40/2015 - Dated:- 15-4-2015 - (TO BE PUBLISHED IN PART 11, SUB-SECTION (ii) OF SECTION 3 OF THE GAZETTE OF INDIA) Ministry of Finance (Department of Revenue) (Central Board of Direct Taxes) Notification 40/2015 New Delhi, the 15th April, .....

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f 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 Assessment year 2014-2015 and onwards under the category of "University College or other Institution", engaged i .....

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ut scientific research through its faculty members or its enrolled students; (iii) The approved organization shall maintain separate books of accounts in respect of the sums received by it for scientific research, reflect therein the amounts used for .....

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come-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 d .....

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