Notification No         :      28

Section(s) Referred       :                                section 35

Date of Issue          :       23/1/2004

Notification No. 28 of 2004, dt. 23rd Jan., 2004

It is hereby notified for general information that the organisation mentioned below has been approved by the Central Government for the period mentioned below, for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961. read with Rule 6 of the Income tax Rules, 1962 under the category “Institution” subject to the following conditions;-

The notified Institution shall maintain separate books of accounts for its research activities;

The notified Institution shall furnish the Annual Return of its scientific research activities to the Secretary, Department of Scientific & Industrial Research, Technology Bhawan’, New Mehrauli Road, New Delhi – 110016 for every financial year on or before 31st May of each year;

The notified Institution shall submit, on behalf of the Central Government, to (a) the Director General of Income tax (Exemptions), 10 Middleton Row, 5th Floor, Calcutta-700071 (b) the Secretary, Department of Scientific & Industrial Research, and (c) the Commissioner of Income tax/Director of Income tax (Exemptions) having jurisdiction over the organisation, on or before the 31st October each year, a copy of its audited Annual Accounts and also a copy of audited Income 86 Expenditure Account in respect of its research activities for which exemption was granted under sub-section (1) of section 35 of Income tax Act, 1961 in addition to the return of income tax to the designated assessing officer.

Sl.No. Name of the Organization approved  Period for which Notification is effective

M/s The Research Society for the Care, Treatment and Training of Children in need of Special Care,Sewn Hill, Sewri Road,Mumbai-400033         1.4.2001 to 31.3.2004

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Category : Income Tax (28059)
Type : Notifications (15995) Notifications/Circulars (32363)

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