Notification: S.O.1025
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 25/1/1979
It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, Department of Science and Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, under the category “Association” in the area of other natural or applied sciences, subject to the following conditions :–
(i) That the Central Building Research Institute, Roorkee, will maintain a separate account of the sums received by it for scientific research in the field of natural or applied sciences (other than agricultural/animal husbandry/fisheries & medicines).
(ii) That the said institute, will furnish the annual return of its scientific research activities to the prescribed authority for every financial year in such forms as may be laid down and intimated to them for this purpose, by 30th April, each year.
Institution
Central Building Research Institute, Roorke (U.P.).
This notification is effective from 6-11-1979.
[No. 2684/F. No. 203/151/78-ITA. II
