Notification: S.O.1288

Section(s) Referred: 35 ,35(1) ,35(1)(ii)


Date of Issue: 19/2/1980

In continuation of this Department’s Notification No. 2230 dated 28-3-1978, it is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, 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(ii) of the Income-tax Rules, 1962, under the category of “scientific research association” in the field of Medical Research, subject to the following conditions :—

(i) That the institute will maintain a separate account of the sums received by it for scientific research in the field of medical research.

(ii) That the institute will furnish annual returns of its scientific research activities to the Council for each year by 31st May, each year, at the latest in such form as may be laid down and intimated to them for this purpose.

(iii) That the institute will furnish an annual audited statement of accounts to the Council for each year by 31st May, each year, and in addition send a copy of it to the concerned Income-tax Commissioner.


G. Kuppuswamy Naidu Memorial Hospital, Coimbatore.

This notification is effective for a period of three years from 27-12-1980 to 26-12-1982.

[No. 3190/F. No. 203/36/80-ITA-II

More Under Income Tax

Leave a Comment

Your email address will not be published. Required fields are marked *