Notification: S.O.1173
Section(s) Referred: 35 ,35(1) ,35(1)(iii)
Statute: INCOME TAX
Date of Issue: 25/1/1982

In continuation of this Department’s Notification No. 1830 (F. No. 203/168/76-ITA. II) dated 20-6-1977, it is hereby notified for information that the institution mentioned below has been approved by the Indian Council of Social Research, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to the following conditions :–

(i) That such funds collected by the Centre under this exemption shall be utilized exclusively for promotion of research in Social Sciences.

(ii) That the Centre shall maintain separate accounts of the funds collected by them under this exemption.

(iii) That the Centre shall send to the Council annual report and audited statement of accounts regularly showing the funds collected under this exemption and the manner in which these funds are utilized.

Institution

Centre for Development Studies & Activities, Poona.

This notification is effective from 1st April, 1980, to 31st March, 1983.

[No. 4444/F. No. 203/66/81-ITA. II

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