Notification: S.O.3977

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


Date of Issue: 23/4/1982

It is hereby notified for general information that the institution mentioned below has been approved by the Department of Science and Technology, New Delhi, 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 of the Income-tax Rules, 1962, under the category of “Association” in the area of other natural and applied sciences subject to the following conditions :—

(i) That the Jain Foundation for Scientific Research and Development, New Delhi, will maintain a separate account of sums received by it for scientific research in the field of natural and applied sciences other than Agriculture/Animal Husbandry/Fisheries and medicines.

(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 Foundation will submit the annual returns and statement of accounts to the Commissioner of Income-tax for every year.


Jain Foundation for Scientific Research and Development, New Delhi.

This notification is effective for a period of two years from 26-12-1981 to 25-12-1983.

[No. 4582/F. No. 203/193/80-ITA. (II)

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