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Notification u/s 35(1) (ii) - Approved organization - Central Power Research Institute Bengaluru

Income Tax - 27/2016 - Dated:- 7-4-2016 - Government of India Ministry of Finance (Department of Revenue) (Central Board of Direct Taxes) New Delhi, the 7th April, 2016 Notification No. 27/2016 S. O. - It is hereby notified for general information th .....

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nd 5D of the Income-tax Rules, 1962 (said Rules), from Assessment year 2003-2004 onwards in the category of Scientific Research Association', subject to the following conditions, namely:- (i) The sole objective of the approved 'Scientific Res .....

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by it for scientific research, reflect therein the amounts used for carrying out research, get such books audited by an accountant as defined in the explanation to sub-section (2) of section 288 of the said Act and furnish the report of such audit du .....

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The approved organization shall maintain a separate statement of donations received and amounts applied for scientific research in social science and a copy of such statement duly certified by the auditor shall accompany the report of audit referred .....

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