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Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/institutions

Notification No. 76/2010 [F.No.203/09/2010/ITA-II), dated 11-10-2010

It is hereby notified for general information that the organization Sisodia Educational, Medical & Charitable Society, Kollakadavu, Kerala has been approved by the Central Government for the purpose of clause (ii) of sub-section (1) of 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 2010-2011 onwards in the category of ‘Other Institute’, partly engaged in research activities subject to the following conditions, namely:-

(i)       The sums paid to the approved organization shall be utilized for scientific research;

(ii)      The approved organization shall carry out 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 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 duly signed and verified by such accountant to 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 scientific research and a copy of such statement duly certified by the auditor shall accompany the report of audit referred to above.

2.       The Central Government shall withdraw the approval if the approved organization:-

(a)   fails to maintain separate books of accounts referred to in sub-paragraph (iii) of paragraph 1; or

(b)         fails to furnish its audit report referred to in sub-paragraph (iii) of paragraph I; or

(c)         fails to furnish its statement of the donations received and sums applied for scientific research referred to in sub-paragraph (iv) of paragraph 1; or

(d)         ceases to carry on its research activities or its research activities are not found to be genuine; or

(e)   ceases to conform to and comply with the provisions of clause (ii) of sub-section (1) of section 35 of the said Act read with rules 5C and 5E of the said Rules.

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51 Comments

  1. r.giriesh says:

    i have rc trust all paper ok geniue donar& table to table doucment show only tamil nadu channai are you interst to call me the trust linked 27 rc trust

    very urgent
    thankyou
    R.giriesh

  2. sunil kumar says:

    Respected l/G/ agents,
    I need running trusts with Balance of min 2cr. and above ..Having necessary certi/ . Govt approval/ Current proj / Valued Credentials ..It can be gen/ Religious/
    1. Trust Profile
    2. Letter to the donor
    3. Letter to RBI
    4. Willingness Letter to Donor
    5. Trust Deed
    6. Resolution for authorization
    7. Names, addresses and Signature of the trustees
    8. 12 A approval letter
    9. 80 G approval letter
    10. FCRA approval letter
    11. 35 AC and 35 (i) & (ii) Approval with CBDT amount
    12. Gazette Notification
    13. SIRO Approval Letter
    14. PAN Cards of the trust and trustees
    15. Bank’s authorization letter
    16. Bank Pass Book First Page
    17. Audited Balance sheet and Form 16 for the past 3 years
    18. Work Report for the past 3 years
    19. Baptism Certificate for the chairman of the trust
    20. Project Report for the CBDT amount
    21. Any other document that you think as relevant
    22. Acceptance Letter for Ratio 80 (to the trust),10 (to Re_donation) and 10 (for
    Mediators)to quote..

  3. Ananth says:

    Hi
    One of my known contact have relevant documents / certifications and all requisite for receiving funds for RC trust in Bangalore / Kerala and for NGO too.

    Senior DIRECT donars please do contact me on [email protected]. Can provide direct sitting with RC Trust Member and, then we can proceed further with other formalities.

    Regards,

    Ananth

  4. amitav sahoo says:

    Dear Friends,
    We are a Dynamic Team and Experts. We are Fundraising for the TRUST/NGO having 12A,80G,35AC(I&II),FCRA etc. having Project value to any Limit..All Fundraising will be made with Stipulated terms and Conditions..Contact Me Immidiately…Mob No.09853041338,09438369293.. E-mail ID: [email protected]….All TRUST/NGO having above Credibility can contact by sending all scan copies to My mail id…..
    Regard’s
    AMITAV…
    DIRECTOR,WORLD FUND TRUST….

  5. Milind Dhavare says:

    I do have many HINDU, CHRISTEN, ROMAN CATHOLIC Trust, peoples are in Direct contacts.

    CERTIFICATIONS : 80G, 12AA, FCRA.

    35 AC,

    35 AC 1 &2,

    35 AC 1&3.

    SIRO,CBDT,RBI APPROVAL.

    I can arrange these Trusts for Donation. I will require following following Docs to start the Process…….

    1. The Name of the Donor, Pan-card copy of the donor,

    Certificates of submission of Tax returns with clear statement in the same for the

    availability of such funds.( Be it an Individual or any other group entity),

    2. Clear documents of the business ventures of the donor.

    3) Abroad Donor must provide his Identification Code.

    4) Authorization / Representative Letter in the name of me also, by the Donor,on his letter head.

    Surely, I can arrange ANY Trust,who has a capacity to receive huge amount of Donation as per their Approved projects.

    Commission / Profit from Donor side as per RBI Guidelines.

    Regards.

    Milind

    [email protected]

  6. Feroz Shaikh says:

    General/ Other :- 35 1 & 2 available in Mumbai … Needs direct meeting with the Donner across the table only For Receiving the donation
    Another 35Ac, 80g, 12a. Also Available to receive donation.:- [email protected].

  7. Ss Sas says:

    we want roman cathelic christian 35 1 & 2 up to date file with i.t. 3 years trust or society wanted—-
    09951362330——s.vasan–approved fund here [email protected]—-
    send file urgent.
    1. Trust Profile
    2. Letter to the donor
    3. Letter to RBI
    4. Willingness Letter to Donor
    5. Trust Deed
    6. Resolution for authorization
    7. Names, addresses and Signature of the trustees
    8. 12 A approval letter
    9. 80 G approval letter
    10. FCRA approval letter
    11. 35 AC and 35 (i) & (ii) Approval with CBDT amount
    12. Gazette Notification
    13. SIRO Approval Letter
    14. PAN Cards of the trust and trustees
    15. Bank’s authorization letter
    16. Bank Pass Book First Page
    17. Audited Balance sheet and Form 16 for the past 3 years
    18. Work Report for the past 3 years
    19. Baptism Certificate for the chairman of the trust
    20. Project Report for the CBDT amount
    21. Any other document that you think as relevant
    22. Acceptance Letter for Ratio 80 (to the trust),10 (to Re_donation) and 10 (for
    Mediators)
    vasan
    09951362330

  8. Raj says:

    Hi, We are having donor to the RC Christian trust those having below valid documents. Funds to be transferred immediately. If interest pls mail me willing letter and authorization letter with photograph and duly stamped to [email protected]

    1) 80 G .
    2) 12AA.
    3) 35 1&2
    4) CBDT Approval.
    5) Gazette Notification. 35 1&2
    6) FCRA
    7) Donor Letter with Photo.
    8) RBI letter with photo.
    9) SIRO
    10) Trust Reg Papers.
    11) Project Profile&Estimate .Prepared By Auditor with seal.
    12) Authorisation Letter with photo.
    13) Trust & Trustee Pan card.
    14) Gazette Notification from MIN. OF FINANCE approving project value RS.———–(crores) Applicable only for 35 1&2, Not for 10 (23), 35AC and 35 1&3.
    15) RC baptism certificate
    Regds
    Raj
    Reply

  9. G.John says:

    We are looking for a christian – Catholic trust qualified to recieve donation under IT Act sec 35 i&ii. For immediate referance contact G.John Mob: 9544654572.

  10. Mhatre says:

    Hi,
    We need a Donor for our 80G trust and 35 (i) & (iii), all types of adjustments possible. Please feel free to call me on +919987996662 or email on [email protected]. I am from Mumbai and working under the banner of Big Corporate Company/Trust.

    Regards,
    Mhatre

  11. Hari says:

     
    Hi, We are having donor to the RC Christian trust those having below valid documents. Funds to be transfered immediately. If interest pls mail me willing letter and authorisation letter with photograph and duly stamped to [email protected].

                                             
    1) 80 G .

    2) 12AA.  

    3) 35 1&2  

    4) CBDT Approval.  

    5) Gazette Notification. 35 1&2        

    6) FCRA  

    7) Donor Letter with Photo.

    8) RBI letter with photo.  

    9) SIRO  

    10) Trust Reg   Papers.  

    11) Project Profile&Estimate .Prepared By Auditor with seal.  

    12) Authorisation Letter with photo.

    13) Trust & Trustee Pan card.

    14) Gazette Notification from MIN. OF FINANCE approving project value RS.———–(crores)        Applicable only for 35  1&2, Not for 10 (23),  35AC  and 35 1&3.    

    15) RC baptism certificate    

    Thanks & Regds
    Hari
    +91 94406 83744.

  12. Achyut Umarji says:

    31/01/2015
    Hello Sir,
    I have already stated my name, i stay in Pune. I am here to convey that i am looking for a Roman Catholic Trust File with the latest last 3 Years Balance Sheet and the latest CBDT Document with a sanction of 3000 Crores to accept Donation.
    This work can be done immediately as the Donor is over here in Mumbai and once the Papers are sent the Welcome Letter can be got immediately and the donation too can be got within one month time.
    For any details please write to me at the above e-mail address or i will be available on +91 8390967181.
    Thanks
    Achyut Umarji

  13. Manish Upadhyay says:

    Dear Sir
    Our Primary need is salary for 5 teacher’s which we have calculated as given below
    *Teacher’s salary
    *Headmaster = 8500/month
    *Asst teacher = 5*7500= 37,500
    *total expenditure par month is 46,000
    *we need finacial aids of 70% of the teacher’s salary mentioned above being Rs 32,200/month. Our Project is for 7 years i/e Rs 32,200*12 month’s*7 Years = 23,04,800
    *We have
    (1) Project Approve Document
    (2) SIRO Certificate
    (3) FCRA No
    Please any donor contact me kindly
    Mobile no = 8102866309
    *E-Mail Id = [email protected]

  14. Manish Upadhyay says:

    Dear Sir
    Greeting
    We have an NGo by name of Human Society Development in Bihar working in Patna districk. I am running a Society for Poor Child, Woman to help for Education, Health and Computer Education, how can I help more but I have no fund, how is possible to help persons
    Please Help
    *Please find the bank detais below
    *Account No – 33699268130
    *Bank Name – SBI
    *Type of Account – Current
    *IFSC Code – SBIN0004070
    *Branch Code – 0004070
    *Bank Branch Address
    SPL P.B.B, Patna
    West Gandhi Maidan, Patna
    *Mobile No – 8102866309
    Thank You

  15. Ram Srivatav says:

    As there has been no response from you we are still not sure whether you are interested or not in getting donation. I would appreciate if you could call me at 8390967181 as i wish to have a personal talk in this connection.

    Waiting for your call.

    Thanks
    Achyut Umarji

  16. Ram Srivatav says:

    09/08/2014

    Reminder (2)

    Dear Ravindran,

    Sir there has been no response from you to my 2nd mail sent to you, may be because of your busy Schedule you may failed in responding back to us.

    We are anxiously awaiting your response, after an immediate response from you the communication has stopped. Your response to my mail sent to you on July 28, 2014 when you had a talk with Mr Ram Srivastav. Mr Srivastav has already already given you the details about the Donation. May I request you to communicate whether or not the Trust is interested in getting the Donation. Please be free to call on Mr. Ram Srivastav’s mobile number or mail at [email protected].

    Looking forward to help the Trust.

    Thanks
    Achyut Umarji

  17. Ram Srivatav says:

    Dear Ravindran,
    Two days back you had a talk with Mr. Ram Srivastav on his mobile number 9923170136. Mr Ram Srivastav in the conversation had asked for the File of your Trust (Attested Copies) to go ahead with the Donation Job.
    You seem to have told in that conversation that you would call him back in the evening, till today at this time you have still not called Mr. Ram Srivastav regarding the Attested File.
    I request you to let us know the update if you are interested in proceeding ahead for the Job. You may have a direct talk with Mr. Ram Srivastav or send me a mail at [email protected],
    Waiting for your positive step ahead.
    Thanks
    Achyut Umarji

  18. Ram Srivatav says:

    My telephone (mobile) is 9923170136 and i stay in Pune. If you can contact me as soon as possible i can be of help to you to get Donation (Corporate Fund) for the Trust. As i do not have any e-mail i/d i am giving you my friends e-mail I/d which is [email protected], also you are free to call me any time suitable to you. Waiting for your esteemed call.

    Thanks
    Ram Srivastav

  19. PRAKASH says:

    HI,

    We have doner , who would like to donate u/s 35 (i)(ii). If your organization is eligible for the current financial year to accept the same. Please share the following information or call at +91 9818805999-

    1. Project Approval document.
    2. SIRO Certificate
    3. FCRA No.

    Regards,
    Prakashh Krishna
    +91 9818805999

  20. sathishkumar.n says:

    Sathishkumar.n says
    NOV 06 2013 at 4:36 PM

    Dear sir/madam we have a indian donar they want following papers 1. 35AC 1 & 2, 12A CBDT Approval if A, 80G, FCRA, SIRO, CBDT Approval if have above details pl contact me at name is m.s. Sathishkumar my email id is [email protected] mobile no 9747451423 thank you
    Contact me by mail or phone. In case an appointment is given, ready to come and see the trustee. The trustee can speak directly to the mandator, fix place and time of meeting. Or call me,and the trustee can speak to the mandator in call conference.CBDT approval for the project amount compulsory.

  21. Sambhavan says:

    12-05-13.
    Mob; 09539959821
    For donation;
    Contact me by mail or phone. In case an appointment is given, ready to come and see the trustee. The trustee can speak directly to the mandator, fix place and time of meeting. Or call me,and the trustee can speak to the mandator in call conference.CBDT approval for the project amount compulsory.

    [email protected]

  22. Sambhavan says:

    12-05-13.
    Mob; 09539959821
    For donation;
    Contact me by mail or phone. In case an appointment is given, ready to come and see the trustee. The trustee can speak directly to the mandator, fix place and time of meeting. Or call me,and the trustee can speak to the mandator in call conference.CBDT approval for the project amount compulsory.

  23. m.s.maheshbabu says:

    Dear sir/madam we have a indian donar they want following papers 1. 35AC 1 & 2, 12A CBDT Approval if A, 80G, FCRA, SIRO, CBDT Approval if have above details pl contact me at name is m.s.maheshbabu my email id is [email protected] mobile no 09865633655 thank u

  24. m.s.maheshbabu says:

    Dear sir/Mam we have donar if u need help us pl contact me they want following papers 1.35ac q&2, 12AA, Siro, Fcra, and CBTD waiting ur reply sir/madam thank u

  25. Arul Elijah says:

    Dear Sir,
    We are having a NRI donor having fund, he wants to donate to a trust/society having 35 (I) (II) certification, the donor is in India, If you are willing to accept the donation we can discuss or meet you may kindly contact me on [email protected] Ph. 098430 93238
    Expecting a favourable and quick reply
    Thanking you
    G. Arul Elijah
    Regards

  26. Abhay says:

    Dear Sir,
    We are having a NRI donor having fund, he wants to donate to a trust/society having 35 (I) (II) certification, the donor is in India, If you are willing to accept the donation we can discuss or meet you may kindly contact me on [email protected] or pls call me on 09822468567.
    Expecting a favourable and quick reply
    Thanking you
    Regards

    Abhay Vaidya

  27. P.V.N Kumar says:

    Dear Chairman,
    Respected Sir,
    Sub:Regarding Donation.
    Sir, my mandator waiting for your willing letter,Letter Index and authorisation letter with photos for reliable person. So please send the same to my e-mail addreas ([email protected]) and after that we are sending Invitation letter with Donor’s RBI Clearance information.
    Thanking you sir,
    Your’s faithfully.
    P.V.N Kumar

  28. Nandi prakash says:

    regarding donation for your trust. we are interested favouring for donation in your trust. so plz contact about your telephone number OR mob No and consult person with resignation .egarly waiting your reply, thanking you From Nandi Praksh MoB:09164885600

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