Notification: S.O.2948

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


Date of Issue: 8/7/1977

It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Social Science Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to the following conditions :–

1. The funds collected by the Foundation under this exemption will be capitalised and used for instituting fellowships at the Readers level in the field of social science in selected Indian Universities.

2. The fellowships would be operated by the Foundation on the advice of a Committee of eminent social scientists set up in consultation with the I.C.S.S.R. and with the representative of the I.C.S.S.R., thereon.

3. The foundation submits an annual report on the operation of this scheme to the I.C.S.S.R. and

4. The foundation may, with the approval of the I.C.S.S.R., transfer the funds for these fellowships if it so desired to the universities concerned, for management and operation.

5. That the foundation shall maintain separate accounts of the funds collected by them under the exemption.


D.P. Dhar Memorial Foundation, New Delhi.

This notification takes effect for a period of three years from 1st April, 1977.

[No. 1874 (F. No. 203/188/76-ITA. II)

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