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U/s 35(1) (ii) of IT Act 1961 Central Government approved for M/s International Crops Research Institute for the Semi-Arid Tropics

Income Tax - 96/2017 - Dated:- 14-11-2017 - Government of India Ministry of Finance (Department of Revenue) (Central Board of Direct Taxes) Notification No. 96/2017 New Delhi, the 14th November, 2017 S.O. 3624 - It is hereby notified for general info .....

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he Income-tax Act, 1961 (said Act), read with Rules 5C and 5D of the Income-tax Rules, 1962 (said Rules), from Assessment year 2017-2018 onwards in the category of 'Scientific Research Association', subject to the following conditions, namely .....

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tion shall maintain separate books of accounts for its activities and operations performed by it through grants received u/s.35 (1)(ii) of the Act. 'ICRISAT' in respect of the sums received by it for scientific research, reflect therein the a .....

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missioner 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; (iii) The approved organization shall maintain a separat .....

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