Section(s) Referred: 35 ,35(2A)
Statute: INCOME TAX
Date of Issue: 14/11/1980
It is hereby notified for general information that the following scientific research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, by the prescribed authority, the Secretary, Department of Science & Technology, New Delhi.
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Name of the scientific research Project No. (1) Application of Bio-mass/Gobar Programme Gas for use in the process of manufacturing/ welfare of staff and workers along with fabrication of models :
(i) Study of the application of bio-mass energy for use in the factory of HET and
(ii) Designing of a miniature gobar gas plant.
Project No. (2) Examination of application of Solar Energy in the process of manufacture of hand tools, providing chilled water to workers’ canteen, design and fabrication of suitable models based on the research.
Name of the sponsorer : Hindustan Everest Tools Ltd., New Delhi.
Implementing laboratory : Indian Institute of Technology, New Delhi.
Proposed date of commencement : 1-4-1980.
Likely date of completion : 31-3-1981.
Estimated outlay : Project No. (1) Rs. 31,000.
Project No. (2) Rs. 73,000.
2. The Indian Institute of Technology, Delhi, stands approved under section 35(1)(ii) of the Income-tax Act, 1961, vide Ministry of Finance (Revenue Wing) Notification No. 1502 (F. No. 203/122/76 ITA. II dt. 25-9-1976).
[No. 3740/F. No. 203/239/80–ITA. II]