Notification: S.O.4057

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


Date of Issue: 7/4/1982

In continuation of this Department’s Notification No. 3927 (F.No. 203-36/81-ITA. II), dated 1st April, 1981, it is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, 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(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 Society will maintain a separate account of the sums received by it for medical research.

(ii) That the Society will furnish annual returns of its scientific research activities to the Council 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 Society will furnish an annual audited statement of accounts to the Council by 31st May, each year, and in addition send a copy of it to the concerned Income-tax Commissioner.


All India Institute of Physical Medicine and Rehabilitation Society for Promotion of Medical Research, Bombay.

The notification is effective for a period of two years from 20/12/1981 to 19/12/1983.

[No. 4562 (F. No. 203/37/82-ITA. II)

More Under Income Tax

Posted Under

Category : Income Tax (24919)
Type : Notifications (15152) Notifications/Circulars (29886)

Leave a Reply

Your email address will not be published.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