Notification: S.O.1882

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


Date of Issue: 30/3/1987

It is hereby notified for general information that the institution mentioned below has been approved by the Department of Scientific and Industrial Research, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 (Thirty-five/one/two) of the Income-tax Act, 1961, read with rule 6 of the Income-tax Rules, 1962, under the category ” Association ” subject to the following conditions :—

(i) That the Rotary Eye Institute, D.N. Gohil Centre for Ophthalmological Research, Gujarat, will maintain a separate account of the sums received by it for scientific research.

(ii) That the said Association will furnish annual returns 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 31st May, each year.

(iii) That the said Association will submit to the prescribed authority by 30th June, each year, a copy of their audited annual accounts showing their total income and expenditure and balance-sheet showing its assets and liabilities with a copy of each of these documents to the Central Board of Direct Taxes, New Delhi, and the concerned Commissioner of Income-tax.

(iv) That the said Association will apply to the Central Board of Direct Taxes, Ministry of Finance (Department of Revenue), New Delhi, three months in advance before the expiry of the approval for further extension. Applications received after the date of expiry of approval are liable to be rejected.


” Rotary Eye Institute, D. N. Gohil Centre for Ophthalmological Research, Dudhia Talao, Navsari, Gujarat-396 445. “

This notification is effective for a period from 17-2-1987 to 31-3-1988.

[No. 7208 (F. No. 203/185/86-ITA-II)

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