Notification: S.O.251

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


Date of Issue: 29/12/1986

In continuation of this Office Notification No. 6956 (F. No. 203/188/84-ITA-II) dated 7-10-1986, 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 ” Institution ” subject to the following conditions :—

(i) That the Birla Archaeological and Cultural Research Institute, Hyderabad, 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 30th April, each year.

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

(iv) That the said Institute will not receive any sum to be used for non-research activities such as establishment of planetarium and activities connected with education, training and the like under section 35(1)(ii). It will also not spend any sums received under section 35(1)(ii) towards the aforesaid activities.


” Birla Archaeological and Cultural Research Institute, 16-1-740, Chiragali Lane, Hyderabad-500 036. “

This notification is effective for a period from 1-4-1986 to 31-12-1986.

[No. 7074 (F. No. 203/277/86-ITA-II)

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