Notification: S.O.4088

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


Date of Issue: 11/10/1979

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 purpose 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 Association will maintain a separate account of the sums received by it for scientific research in the field of medical research.

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


The Child’s Trust Medical Research Foundation, Madras.

This notification is effective for a period of three years from 16-8-1979 to 15-8-1982.

[No. 3030 (F. No. 203/40/79-ITAII)

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