Rule 5E - Conditions subject to which approval is to be granted to a University, College or other Institution under clause (ii) and clause (iii) of sub-section (1) of section 35 - Income-tax Rules, 1962

Extract

Conditions subject to which approval is to be granted to a University, College or other Institution under clause (ii) and clause (iii) of sub-section (1) of section 35. 5E. (1) The sum paid to a university, college or other institution shall be used for scientific research and research in social science or statistical research. (2) The applicant university, college or other institution shall carry out scientific research, research in social science or statistical research through its faculty members or its enrolled students. (3) A university or college or other institution approved under clause (ii) or clause (iii) of sub-section (1) of section 35 shall maintain separate books of account in respect of the sums received by it for scientific research or, as the case may be, for research in social science or statistical research, reflect therein the amount used for carrying out research, get such books of account audited by an accountant, as defined in the Explanation to sub-section (2) of section 288 and furnish the report of such audit duly signed and verified by such accountant to the Commissioner of Income-tax or the Director of Income-tax having jurisdiction over the case, by the due date of furnishing the return of income under sub-section (1) of section 139. (4) The university or college or other institution shall maintain a separate statement of donations received and the amount used for research and a copy of such statement duly certified by the auditor shall accompany the report of audit referred to in sub-rule (3). 1 [(4A) The university, college or other institution shall, by the due date of furnishing the return of income under sub-section (1) of section 139, furnish a statement to the Commissioner of Income-tax or Director of Income-tax containing- (i) a detailed note on the research work undertaken by it during the previous year; (ii) a summary of research articles published in national or international journals during the year; (iii) any patent or other similar rights applied for or registered during the year; (iv) programme of research projects to be undertaken during the forthcoming year and the financial allocation for such programme.] (5) If the Commissioner of Income-tax or the Director of Income-tax is satisfied that the university or college or other institution, (a) is not maintaining separate books of account for research activities, or (b) has failed to furnish its audit report, or (c) has not furnished its statement of the sums received and the sums used for research 2 [or a statement referred to in sub-rule (4A)], or (d) has ceased to carry on its research activities, or its activities are not genuine, or (e) is not fulfilling the conditions subject to which approval was granted to it, he may after making appropriate enquiries furnish a report on the circumstances referred to in clauses (a) to (e) above to the Central Government within six months from the date of furnishing the return of income under section 139(1). ******************* Notes: 1. Inserted vide notification no. 2/2009 dated 5/1/2009 - Income-tax (Second Amendment) Rules, 2009 2. Inserted vide notification no. 2/2009 dated 5/1/2009 - Income-tax (Second Amendment) Rules, 2009

102/2024 - Dated: 18-9-2024 - Income Tax - Central Government approves Auroville Foundation as ‘Other Institution’ for research in social science or statistical research for the purposes of clause (iii) of sub-section (1) of section 35 of the IT Act 1961
101/2024 - Dated: 30-8-2024 - Income Tax - Central Government approves ‘Advanced Manufacturing Technology Development Centre, Chennai' under the category of ‘University, College or Other Institution’ for the purposes of clause (ii) of sub-section (1) of section 35
31/2024 - Dated: 13-3-2024 - Income Tax - National Forensic Sciences University, Gandhinagar under the category of ‘University, college or other institution’ for ‘Scientific Research’ for the purposes of clause (ii) of sub-section (1) of section 35
30/2024 - Dated: 13-3-2024 - Income Tax - Sardar Vallabhbhai National Institute of Technology, Surat under the category of ‘University, college or other institution’ for ‘Scientific Research’ for the purposes of clause (ii) of sub-section (1) of section 35
29/2024 - Dated: 13-3-2024 - Income Tax - Indian Institute of Technology, Kharagpur under the category of ‘University, college or other institution’ for ‘Scientific Research’ for the purposes of clause (ii) of sub-section (1) of section 35
23/2024 - Dated: 26-2-2024 - Income Tax - Panjab University, Chandigarh under the category of ‘University, college or other institution’ for ‘Scientific Research’ for the purposes of clause (ii) of sub-section (1) of section 35
18/2024 - Dated: 30-1-2024 - Income Tax - ‘M/s Prayoga, Bengaluru as ‘Other Institution’ under the category of ‘University, College or Other Institution’ for ‘Scientific Research’ for the purposes of clause (ii) of sub-section (1) of section 35
44/2023 - Dated: 23-6-2023 - Income Tax - ‘University, College or Other Institution’ for research in ‘Social Science or Statistical Research’ u/s 35(1)(iii) - M/s Patanjali Yog Peeth Nyas, Delhi for its university unit ‘University of Patanjali’, Haridwar’ Notified.
23/2023 - Dated: 21-4-2023 - Income Tax - Expenditure on Scientific research u/s 35(1) (iii) of IT Act 1961 - Central Government approves ‘National Institute of Design, Ahmedabad under the category of ‘University, College or Other Institution’ for ‘Scientific Research’.
S.O. 270 (E) - Dated: 16-1-2023 - Income Tax - ‘Indian Institute of Science Education and Research, Tirupati approved under the category of ‘University, College or Other Institution’ for ‘Scientific Research’ for the purposes of clause (ii) of sub-section (1) of Section 35.
118/2022 - Dated: 28-10-2022 - Income Tax - Expenditure on Scientific research u/s 35(1) (iii) of IT Act - Krea University, Sricity, Chittoor, A.P. approved for research in ‘Social science or Statistical research’.
33/20200 - Dated: 19-4-2022 - Income Tax - U/s 35(1) (iii) of IT Act 1961 Central Government approves ‘Sri Sharada Institute of Indian Management Research Foundation Trust, New Delhi
14/2022 - Dated: 3-3-2022 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved Sri Shankara Cancer Foundation, Bangalore
128/2021 - Dated: 31-10-2021 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved ‘Pimpri Chinchwad College of Engineering’, Pune
70/2021 - Dated: 8-6-2021 - Income Tax - U/s 35(1) (ii) / (iii) of IT Act 1961 Central Government approved M/s Indian Institute of Technology, Bhilai
12/2021 - Dated: 9-3-2021 - Income Tax - U/s 35(1) (ii) / (iii) of IT Act 1961 Central Government approved M/s Bennett University, Greater Noida, Uttar Pradesh
02/2020 - Dated: 3-1-2020 - Income Tax - U/s 35(1) (ii) / (iii) of IT Act 1961 Central Government approved M/s Indian Institute of Technology (Indian School of Mines), Dhanbad
48/2019 - Dated: 26-6-2019 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved M/s. Manipal Academy of Higher Education, Manipal, Karnataka
18/2019 - Dated: 13-3-2019 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved M/s Indian Institute of Science Education and Research, Bhopal
14/2019 - Dated: 6-3-2019 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved “Shardabai Pawar Mahila Arts, Commerce and Science College, College of Agriculture and Allied Sciences & Krishi Vigyan Kendra, Baramati”
03/2019 - Dated: 25-1-2019 - Income Tax - Central Government rescinds Notification No. 15/2008 dated 01.02.2008
01/2019 - Dated: 24-1-2019 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved ‘Jubilee Mission Hospital Trust’
75/2018 - Dated: 31-10-2018 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved for organization M/s Charutar Arogya Mandal, Gujarat
54/2018 - Dated: 18-9-2018 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved for organization . M/s Indian Council of Medical Research
40/2018 - Dated: 27-8-2018 - Income Tax - MIs C.B.C.I. Society for Medical Education, Bengaluru notified within the category of 'university, college or other institution', engaged in research activities u/s 35(1)(ii) & 35(1)(iii)
25/2018 - Dated: 30-5-2018 - Income Tax - U/s 35(1) (ii) of IT Act 1961 Central Government approved for organization M/s Indian Institute of Science Education and Research, Kolkata
11/2017 - Dated: 17-2-2017 - Income Tax - U/s 35(1) (ii) Of IT Act 1961 Central Government approved M/s Jawaharlal Institute of Postgraduate Medical Education and Research (JIPMER)
8/2017 - Dated: 31-1-2017 - Income Tax - U/s 35(1) (ii) Of IT Act 1961 Central Government approved M/s Christian Medical College Vellore Association, Vellore
82/2016 - Dated: 15-9-2016 - Income Tax - Central Government rescinds the Notification Number 4/2010 dated 28.01.2010
79/2016 - Dated: 6-9-2016 - Income Tax - Rescinds the Notification Number 35/2008 dated 14th March, 2008
78/2016 - Dated: 6-9-2016 - Income Tax - Rescinds the Notification Number 229/2007 dated 21st August, 2007
43/2015 - Dated: 24-4-2015 - Income Tax - Notification u/s 35(1) (ii) - Approved organization - Pandit Deendayal Petroleum University Raisan Gandhi Nagar Gujarat
42/2015 - Dated: 16-4-2015 - Income Tax - Notification u/s 35(1) (ii) - Approved organization - Institute of Chemical Technology, Mumbai
40/2015 - Dated: 15-4-2015 - Income Tax - Approval of Indian Institute of Technology Samantapuri Bhubaneswar for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with Rules 5C and 5E of the Income-tax Rules, 1962
22/2015 - Dated: 13-3-2015 - Income Tax - Notification u/s 35(1) (ii) - Approved organization - Indian Institute of Technology (BHU), Varanasi
17/2015 - Dated: 17-2-2015 - Income Tax - Notification u/s 35(1) (ii) - Approved organization - Academy of Scientific and Innovative Research (AcSIR), New Delhi.
08/2014 - Dated: 22-1-2014 - Income Tax - Notification u/s 35(1) (ii) - Approved organization - Amrita Vishwa Vidhyapcetham University Kochi
07/2014 - Dated: 22-1-2014 - Income Tax - Notification u/s 35(1) (ii) - Approved organization - INSTITUTE OF LIVER & BILIARY SCIENCES, NEW DELHI
81/2013 - Dated: 22-10-2013 - Income Tax - Exemption u/s 35(1)(ii) - Approved Scientific Research Associations/Institutions – - HAFFKINE INSTITUTE FOR TRAINING RESEARCH & TESTING, MUMBAI
80/2013 - Dated: 22-10-2013 - Income Tax - Exemption u/s 35(1)(ii) - Approved Scientific Research Associations/Institutions – - INDIAN PLYWOOD INDUSTRIES RESEARCH & TRAINING INSTITUTE, BANGALORE
65/2013 - Dated: 22-8-2013 - Income Tax - Exemption u/s 35(1)(ii) - Approved Scientific Research Associations/Institutions – The Indian Institute of Technology, Gandhi Nagar Gujarat
60/2013 - Dated: 7-8-2013 - Income Tax - Exemption u/s 35(1)(ii) - Approved Scientific Research Associations/Institutions - National Institute of Mental Health and Neuro Science (NIMHANS) Bangalore
37/2013 - Dated: 23-5-2013 - Income Tax - Exemption u/s 35(1) (ii) - Scientific Research Expenditure - Approved Scientific Research Associations/Institutions - Gujarat Energy Research And Management Institute, Gandhi Nagar, Gujarat
33/2013 - Dated: 29-4-2013 - Income Tax - The Institute of Research & Development under Gujarat Forensic Sciences University, Gandhi Nagar, has been approved by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961.
20/2013- S.O. 676(E) - Dated: 15-3-2013 - Income Tax - University Collage or Other Institution u/s 35(1)(ii) - Loyola College Society, Nungambakkam - scientific research activities
13/2013 - Dated: 20-2-2013 - Income Tax - SCIENTIFIC RESEARCH EXPENDITURE - APPROVED SCIENTIFIC RESEARCH ASSOCIATIONS/INSTITUTIONS - FOUNDATION FOR REVITALIZATION OF LOCAL HEALTH TRADITIONS, BANGALORE
12/2013 - Dated: 20-2-2013 - Income Tax - SCIENTIFIC RESEARCH EXPENDITURE - APPROVED SCIENTIFIC RESEARCH ASSOCIATIONS/INSTITUTIONS - INTERNATIONAL INSTITUTE OF INFORMATION TECHNOLOGY BANGALORE, BANGALORE
45/2012 - Dated: 29-10-2012 - Income Tax - Scientific Research Expenditure - Approved Scientific Research Associations/Institutions - National Institute Of Ocean Technology, Chennai
41/2012 - Dated: 28-9-2012 - Income Tax - Scientific Research Expenditure - Approved organization shall be utilized for research in social sciences
59/2011 - Dated: 3-11-2011 - Income Tax - Exemption u/s 35(1) - Scientific research expenditure - the organization Institute of Seismological Research (ISR), Gandhinagar.
55/2011 - Dated: 10-10-2011 - Income Tax - SCIENTIFIC RESEARCH EXPENDITURE - APPROVED SCIENTIFIC RESEARCH ASSOCIATIONS/INSTITUTIONS - INDIAN INSTITUTE OF TECHNOLOGY RAJASTHAN, JODHPUR APPROVED FOR PURPOSE OF SECTION 35(1)(II)
53/2011 - Dated: 30-9-2011 - Income Tax - Exemption u/s 35(1) - Scientific research expenditure - the organization Council of Scientific & Industrial Research (CSIR), New Delhi.
51/2011 - Dated: 14-9-2011 - Income Tax - Exemption u/s 35(1) - Scientific research expenditure - The organization Mangalore University, Mangalore.
39/2011 - Dated: 28-7-2011 - Income Tax - Exemption u/s 35(1) - Scientific research expenditure - Central Manufacturing Technology Institute, Bangalore.
31/2011 - Dated: 1-6-2011 - Income Tax - Exemption u/s 35(1) - Scientific research expenditure -Organization American Institute of Indian Studies, New Delhi.
23/2011 - Dated: 28-4-2011 - Income Tax - Exemption u/s 35(1) - Scientific research expenditure -Centre for Social Studies, Surat
22/2011 - Dated: 28-4-2011 - Income Tax - Exemption u/s 35(1) - Scientific research expenditure - Indian Society of International Law, New Delhi
21/2011 - Dated: 28-4-2011 - Income Tax - Exemption u/s 35(1) - Scientific research expenditure - Chettinad Academy of Research and Education, Kanchipuram
13/2011 - Dated: 7-3-2011 - Income Tax - Exemption u/s 35(1)-Scientific research expenditure - Karnataka State Sericulture Research and Development Institute, Bangalore.
10/2011 - Dated: 15-2-2011 - Income Tax - Exemption u/s 35(1)-Scientific research expenditure-Institute for Financial Management and Research, Chennai
09/2011 - Dated: 15-2-2011 - Income Tax - Exemption u/s 35(1)-Scientific research expenditure-Sinha Institute of Medical Science & Technology, Kolkata
08/2011 - Dated: 7-2-2011 - Income Tax - Exemption u/s 35(1) - Scientific research expenditure- Kelkar Education Trust, Mumbai
07/2011 - Dated: 7-2-2011 - Income Tax - Exemption u/s 35(1) - Scientific research expenditure - Fluorosis Research & Rural Development Foundation, Delhi
6/2011 - Dated: 24-1-2011 - Income Tax - Exemption u/s 35(1) - research activities-Arogyadham Global Aids Research Foundation, Muzaffarnagar
04/2011 - Dated: 19-1-2011 - Income Tax - Exemption u/s 35(1) – research activities - International Advanced Research, Centre for Power Metallurgy and New Materials (ARC-International), Hyderabad
92/2010 - Dated: 23-12-2010 - Income Tax - Exemption under section 35(1)(ii)- Approved social science or statistical research associations or institutions-Indira Gandhi National Centre of the Arts, New Delhi
91/2010 - Dated: 23-12-2010 - Income Tax - Exemption under section 35(1)(ii)–Approved scientific research associations/institutions-Indraprastha Institute of Information Technology, New Delhi
90/2010 - Dated: 22-12-2010 - Income Tax - Exemption under section 35(1)(ii)-Approved scientific research associations/institutions-M/s. National Council for Applied Economic Research, New Delhi
89/2010 [F. NO. 203/77/2008-ITA(II)], - Dated: 7-12-2010 - Income Tax - Exemption under Section 35(1)(ii)- Arogyaseva Medical Academy of India, Pune
88/2010 [F. NO. 203/16/2010-ITA(II)] - Dated: 6-12-2010 - Income Tax - Exemption Under Section 35(1)(ii)-Indian Institute of Technology, Hyderabad, Kandi, Andhra Pradesh
87/2010 [F. NO. 203/8/2010-ITA(II)] - Dated: 6-12-2010 - Income Tax - Exemption Under Section 35(1)(ii)- Indian Academy of Science, Bangalore
83/2010 [F.NO.203/05/2010/ITA-II] - Dated: 1-11-2010 - Income Tax - Section 35(1)(ii)- the organization Raman Centre for Applied and Interdisciplinary Sciences, Kolkata
82/2010 - Dated: 28-10-2010 - Income Tax - Scientific research expenditure - Centre for the Study of Developing Socities, New Delhi approved as an organization for purpose of section 35(1)(iii)
76/2010 - Dated: 11-10-2010 - Income Tax - Scientific research expenditure - Sisodia Educational, Medical & Charitable Society, Kollakadavu, Kerala approved as an organization for purpose of section 35(1)(ii)
75/2010 - Dated: 11-10-2010 - Income Tax - Scientific research expenditure - Maharashtra Rajya Draksha Bagaitdar Sangh, Pune approved as an organization for purpose of section 35(1)(iii)
74/2010 - Dated: 28-9-2010 - Income Tax - Scientific research expenditure - Xavier Centre of Historical Research, Goa notified as an organization for purpose of section 35(1)(ii)
71/2010 - Dated: 7-9-2010 - Income Tax - Scientific research expenditure - Auroville Foundation, Auroville, Tamil Nadu approved as an organization for purpose of section 35(1)(iii)
64/2010 - Dated: 28-7-2010 - Income Tax - Scientific research expenditure - KEMHospital Research Centre, Pune notified as an organization for purpose of section 35(1)(ii)
63/2010 - Dated: 28-7-2010 - Income Tax - Scientific research expenditure - Technology Information, Forecasting & Assessment Council (TIFAC), New Delhi notified as an organization for purpose of section 35(1)(ii)
60/2010 - Dated: 22-7-2010 - Income Tax - Scientific research expenditure - Forum for National Security Studies, New Delhi approved as an organization for purpose of section 35(1)(ii)
58/2010 - Dated: 20-7-2010 - Income Tax - Scientific research expenditure - Astra Zeneca Research Foundation India, Bangalore approved as an organization for purpose of section 35(1)(ii)
57/2010 - Dated: 20-7-2010 - Income Tax - Scientific research expenditure - MEPCO Sehlenk Engineering College Sivakasi, Tamilnadu approved as an organization for purpose of section 35(1)(ii)
56/2010 - Dated: 20-7-2010 - Income Tax - Scientific research expenditure - Sardarkrushinagar Dantiwada Agricultural University, Banaskantha,Gujarat approved as an organization for purpose of section 35(1)(ii)
46/2010 - Dated: 21-6-2010 - Income Tax - Scientific research expenditure - Bhartiya Vaidayak Samanvaya Samiti, Nagpur Mumbai approved as an organization for purpose of section 35(1)(ii)
45/2010 - Dated: 15-6-2010 - Income Tax - Scientific research expenditure - Hirabai Cowasji Jehangir Medical Research Institute, Pune Mumbai approved as an organization for purpose of section 35(1)(ii)
44/2010 - Dated: 15-6-2010 - Income Tax - Scientific research expenditure - Vedanta Cultural Foundation, Mumbai approved as an organization for purpose of section 35(1)(iii)
42/2010 - Dated: 1-6-2010 - Income Tax - Scientific research expenditure - Bose Institute, Kashba Youth, Egra, Purba Medinipur, West Bengal approved as an organization for purpose of section 35(1)(iii)
39/2010 - Dated: 25-5-2010 - Income Tax - Scientific research expenditure - Bose Institute, Kolkata approved as an organization for purpose of section 35(1)(ii)
32/2010 - Dated: 11-5-2010 - Income Tax - Scientific research expenditure - M/s Foundation for Revitalization of Local Health Traditions, Bangalore approved as an organization for purpose of section 35(1)(ii)
31/2010 - Dated: 27-4-2010 - Income Tax - Scientific research expenditure - Baun Foundation Trust (Baun Foundation Medical Research Centre), Mumbai approved as an organization for purpose of section 35(1)(ii)
30/2010 - Dated: 27-4-2010 - Income Tax - Scientific research expenditure - Jain Vishva Bharati, Ladnun, Nagaur approved as an organization for purpose of section 35(1)(iii)
28/2010 - Dated: 22-4-2010 - Income Tax - Scientific research expenditure - Institute of Bioinformatics, Bangalores approved as an organization for purpose of section 35(1)(ii)
27/2010 - Dated: 22-4-2010 - Income Tax - Scientific research expenditure - PunjabState Council for Science and Technology, Chandigarh approved as an organization for purpose of section 35(1)(ii)
26/2010 - Dated: 22-4-2010 - Income Tax - Scientific research expenditure - M.P Birla Institute of Fundamental Research, Kolkata approved as an organization for purpose of section 35(1)(ii)
19/2010 - Dated: 31-3-2010 - Income Tax - B.M. Birla Science & Technology Centre, Jaipur notified as an approved organization under section 35(1)(ii) of the Income-tax Act, 1961 from AY 2009-10 onwards
17/2010 - Dated: 22-3-2010 - Income Tax - Approved by the Central Government for general information that the organization University of Pennsylvannia Institute for the Advance Study of India, New Delhi- In the category of 'other Institution' partly engaged in research activities
14/2010 - Dated: 5-3-2010 - Income Tax - Approval of Petroleum Conservation Research Association, New Delhi for the purpose of Section 35(1)(ii)
13/2010 - Dated: 5-3-2010 - Income Tax - Approval of Public Health Foundation of India, New Delhi, New Delhi for the purpose of Section 35(1)(ii)
12/2010 - Dated: 24-2-2010 - Income Tax - Notification under section 35(1)(ii)/(iii) - Mahila Mandal Barmer Agor notified (MMBA)/Rajasthan notified
11/2010 - Dated: 24-2-2010 - Income Tax - Notification under section 35(1)(ii)/(iii) - Asian Health Care Foundation/Hyderabad notified
06/2010 - Dated: 28-1-2010 - Income Tax - Section 35(1)(ii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/institutions
05/2010 - Dated: 28-1-2010 - Income Tax - Section 35(1)(iii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved social or statistical research association or institutions
04/2010 - Dated: 28-1-2010 - Income Tax - Section 35(1)(ii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved scientific research association/institutions
100/2009 - Dated: 30-12-2009 - Income Tax - Scientific research expenditure - ThiagarajarCollege of Engineering, Madurai approved as an organization for purpose of section 35(1)(ii)
099/2009 - Dated: 30-12-2009 - Income Tax - Scientific research expenditure - Approval of Giri Institute of Development Studies, Lucknow for the purpose of section 35(1)(iii)
098/2009 - Dated: 30-12-2009 - Income Tax - Scientific research expenditure - Madras School of Economics, Chennai as an organization approved for purpose of section 35(1)(iii)
097/2009 - Dated: 30-12-2009 - Income Tax - Scientific research expenditure -Mother's Service Society, Puducherry as an organization approved for purpose of section 35(1)(iii)
096/2009 - Dated: 30-12-2009 - Income Tax - Scientific research expenditure- The Institute of Road Transport, Chennai as an organization approved for purpose of section 35(1)(ii)
095/2009 - Dated: 30-12-2009 - Income Tax - Scientific research expenditure - Diabetic Association of India, Mumbai as an organization approved for purpose of section 35(1)(ii)
90/2009 - Dated: 26-11-2009 - Income Tax - Approved Institute of Scientific Research on Vedas (I-SERVE), Hyderabad has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
89/2009 - Dated: 26-11-2009 - Income Tax - Approved Great Lakes Institute of Management, Chennai has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
88/2009 - Dated: 26-11-2009 - Income Tax - Approved Noorul Islam Educational Trust, Kanyakumari has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
87/2009 - Dated: 26-11-2009 - Income Tax - Approved Integrated Research and Action for Development (IRADe), New Delhi has been approved for the purpose of section 35(1)(iii) of the Income-tax Act, 1961
86/2009 - Dated: 26-11-2009 - Income Tax - Approved The Foundation for Research in Community Health, Mumbai has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
85/2009 - Dated: 26-11-2009 - Income Tax - The organization Gandhi Memorial Leprosy Foundation, Wardha, has been approved u/s clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with Rules 5C and 5E of the Income-tax Rules, 1962
83/2009 - Dated: 13-11-2009 - Income Tax - Approved Indian Statistical Institute, Kolkata has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
79/2009 - Dated: 26-10-2009 - Income Tax - Vittal Mallya Scientific Research Foundation, Bangalore has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
77/2009 - Dated: 6-10-2009 - Income Tax - Auroville Foundation, Auroville, Tamil Nadu has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
71/2009 - Dated: 25-9-2009 - Income Tax - Vipassana Research Institute, Mumbai has been approved for the purpose of section 35(1)(iii) of the Income-tax Act, 1961
69/2009 - Dated: 15-9-2009 - Income Tax - Sastra University, Chennai has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
68/2009 - Dated: 15-9-2009 - Income Tax - Sri Aurobindo Society, Kolkata has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
66/2009 - Dated: 4-9-2009 - Income Tax - Thapar Centre for Industrial Research & Development, Patiala has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
64/2009 - Dated: 1-9-2009 - Income Tax - P.S.G. & Sons Charities for the unit P.S.G.College of Technology, Coimbatore, has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
63/2009 - Dated: 31-8-2009 - Income Tax - Centre for Development of Advanced Computing, Pune has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
60/2009 - Dated: 31-7-2009 - Income Tax - Institute of Rural Management, Anand, Gujarat, Chennai, has been approved for the purpose of section 35(1)(iii) of the Income-tax Act, 1961
59/2009 - Dated: 31-7-2009 - Income Tax - The Eye Research Foundation, Chennai, has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
57/2009 - Dated: 9-7-2009 - Income Tax - Eye Research Centre, Chennai, has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
56/2009 - Dated: 9-7-2009 - Income Tax - Man Made Textile Research Association, Surat, has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
55/2009 - Dated: 26-6-2009 - Income Tax - Gujarat Ecology Society, Vadodara, Gujarat has been approved for the purpose of section 35(1)(ii) of the Income-tax Act,
54/2009 - Dated: 26-6-2009 - Income Tax - The CHILDS Trust Medical Research Foundation, Chennai, has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
50/2009 - Dated: 25-6-2009 - Income Tax - National Horticulture Research and Development Foundation, Nasik has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
45/2009 - Dated: 20-5-2009 - Income Tax - Fluid Control Research Institute, Palakkad has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
43/2009 - Dated: 13-5-2009 - Income Tax - Institute for Human Development, New Delhi has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
41/2009 - Dated: 30-4-2009 - Income Tax - Kaivalyadhama Shriman Madhava Yoga Mandir Samiti, Pune has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
39/2009 - Dated: 28-4-2009 - Income Tax - The South Indian Education Society, Mumbai has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
38/2009 - Dated: 28-4-2009 - Income Tax - Breach Candy Medical Research Centre, Mumbai has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
34/2009 - Dated: 31-3-2009 - Income Tax - LEPRA Society, Secunderabad has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
29/2009 - Dated: 18-3-2009 - Income Tax - Section 35(1)(ii)of Income-tax Act 1961-approved Institution Upasi Tea Research Foundation,Coonoor,Tamil Nadu as an eligible projects or schemes
27/2009 - Dated: 16-3-2009 - Income Tax - Section 35(1(ii)of theIncome-taxAct,1961-Approved scientific research associations Barasat Cancer Research & Welfare Centre, Kolkata
S.O. No. 22 - Dated: 25-2-2009 - Income Tax - Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Centre for Wind Energy Technology, Chennai Approved as scientific research associations/institutions
S.O. No. 21 - Dated: 25-2-2009 - Income Tax - Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Banasthali University, Rajasthan Approved as scientific research associations/institutions
S.O. No. 20 - Dated: 25-2-2009 - Income Tax - Section 35(1) (ii) of the Income-tax Act, 1961 - Scientific research expenditure - Naoroji Godrej Centre for Plant Research, Mumbai Approved as scientific research associations/institutions
S.O. No. 19 - Dated: 25-2-2009 - Income Tax - Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Sanjeevan Medical Foundation's Dr. D.K. Gosavi Memorial Shri Siddhi Vinayak Ganapati Cancer Hospital, Miraj, Maharashtra Approved as scientific research associations/institutions
13/2009 - Dated: 22-1-2009 - Income Tax - Section 35(1)(iii) of the Income-tax Act, 1961 - Scientific research expenditure- Approved social science or statistical research associations or institutions
12/2009 - Dated: 22-1-2009 - Income Tax - Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/institutions
06/2009 - Dated: 7-1-2009 - Income Tax - SECTION 35(1)(iii) OF THE INCOME-TAX ACT, 1961 - SCIENTIFIC RESEARCH EXPENDITURE - APPROVED SOCIAL SCIENCE OR STATISTICAL RESEARCH ASSOCIATIONS OR INSTITUTIONS
02/2009 - Dated: 5-1-2009 - Income Tax - Income-tax (2nd Amendment) Rules, 2009- amends in rule 5D and 5E - Conditions under section 35(1)(ii) and 35(1)(iii)
107/2008 - Dated: 11-12-2008 - Income Tax - Income-tax (10th Amendment) Rules, 2008 - Insertion of rule 5F and Form No. 3CF-111
105/2008 - Dated: 12-11-2008 - Income Tax - Organization National Institute of Public Finance & Policy, New Delhi has been approved by the Central Government for the purpose of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961
103/2008 - Dated: 3-11-2008 - Income Tax - Organization M/s Stephen's Hospital Society, (Administration of the Synodical Board of Health Services - CNI) Tis Hazari, Delhi has been approved by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961
102/2008 - Dated: 24-10-2008 - Income Tax - Organization M/s Ramakrishna Mission, P.O. Belur Math, Distt. Howrah - unit M/s RamakrishnaMissionResidentialCollege, Narenderapur, Kolkata, has been approved u/s 35(1)(ii)
101/2008 - Dated: 24-10-2008 - Income Tax - Organization M/s B.R. Nahata Smriti Sansthan, Mandsaur (unit : B.R.NahataCollege of Pharmacy, Mandsaur), Madhya Pradesh has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961
100/2008 - Dated: 24-10-2008 - Income Tax - Organisation Institute for Studies in Industrial Development, New Delhi has been approved for the purpose of section 35(1)(iii) of the Income-tax Act, 1961
95/2008 - Dated: 1-10-2008 - Income Tax - Organization National Health & Education Society, (P.D. Hinduja National Hospital and Medical Research Centre), Mumbai has been approved by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of the Income tax Act, 1961
94/2008 - Dated: 1-10-2008 - Income Tax - Organization Kasturba Health Society, Distt. Wardha, Maharashtra has been approved by the Central Government for the purpose of clause (ii) of subsection (1) of section 35 of the Income-tax Act, 1961
92/2008 - Dated: 18-9-2008 - Income Tax - Approved organization Cancer Institute (WIA), Chennai u/s 35(1)(ii)
85/2008 - Dated: 12-8-2008 - Income Tax - Organization Sir Ganga Ram Trust Society, New Delhi, has been approved u/s 35(1)(ii)
84/2008 - Dated: 12-8-2008 - Income Tax - Organization Tata Memorial Centre, Mumbai, has been approved u/s 35(1)(ii)
81/2008 - Dated: 21-7-2008 - Income Tax - The Central Govt. approved organization lladevi Cataract & Intraocular Lens Research Centre, Ahmedabad, Gujarat u/s 35(1)(ii) of the Income-tax Act, 1961
80/2008 - Dated: 21-7-2008 - Income Tax - The Central Govt. approved organization Hastimal Sancheti Memorial Trust, Pune u/s 35(1)(ii) of the Income-tax Act, 1961
78/2008 - Dated: 16-7-2008 - Income Tax - The Central Govt. approved organization BAIF Development Research Foundation, Pune u/s 35(1)(ii) of the Income-tax Act, 1961
77/2008 - Dated: 8-7-2008 - Income Tax - Organisation Electrical Research & Development Association, Mumbai has been approved u/s. 35(1)(ii) of the Income tax Act, 1961
75/2008 - Dated: 27-6-2008 - Income Tax - Organization Jaslok Hospital and Research Centre, Mumbai has been approved u/s 35(1)(ii)
74/2008 - Dated: 27-6-2008 - Income Tax - Organization The Energy and Resources Institute, New Delhi, has been approved u/s 35(1)(ii)
72/2008 - Dated: 18-6-2008 - Income Tax - Organization Himalayan Institute Hospital Trust, Jolly Grant, Dehradun has been approved u/s 35(1)(ii)
71/2008 - Dated: 18-6-2008 - Income Tax - Organization Christian Medical College Ludhiana Society, Ludhiana has been approved u/s 35(1)(ii)
69/2008 - Dated: 9-6-2008 - Income Tax - Organization Jai Research Foundation Society, Valsad, Gujarat has been approved u/s 35(1)(ii)
68/2008 - Dated: 5-6-2008 - Income Tax - Organization The Voluntary Health Services, Chennai has been approved u/s 35(1)(ii)
67/2008 - Dated: 2-6-2008 - Income Tax - Notified Organization Hyderabad Eye Research Foundation, Hyderabad u/s 35(1)(ii)
60/2008 - Dated: 6-5-2008 - Income Tax - Notified Organization Schizophrenia Research Foundation (India), Chennai u/s 35(1)(ii)
58/2008 - Dated: 30-4-2008 - Income Tax - Organization Rajiv Gandhi Foundation, Jawahar Bhawan, Dr. Rajendra Prasad Road, New Delhi has been approved u/s 35(1)(iii)
57/2008, - Dated: 30-4-2008 - Income Tax - Organization Rajiv Gandhi Foundation, Jawahar Bhawan, Dr. Rajendra Prasad Road, New Delhi has been approved u/s 35(1)(ii)
053/2008 - Dated: 10-4-2008 - Income Tax - Jawaharlal Nehru University, New Delhi, has been approved for the purpose of section 35(1)(ii)
052/2008 - Dated: 10-4-2008 - Income Tax - Banaras Hindu University, Varanasi, has been approved for the purpose of section 35(1)(ii)
051/2008 - Dated: 10-4-2008 - Income Tax - Wadia Institute of Himalayan Geology, Dehradun has been approved for the purpose of Section 35(1)(ii)
046/2008 - Dated: 25-3-2008 - Income Tax - Institute of Kidney Diseases & Research Centre and Institute of Transplantation Sciences, Ahmedabad has been approved for the purpose of section 35(1)(ii)
044/2008 - Dated: 18-3-2008 - Income Tax - Gujarat Institute of Development Research, Ahmedabad, has been approved for the purpose of section 35(1)(iii)
042/2008 - Dated: 17-3-2008 - Income Tax - Scitech Centre, Mumbai has been approved for the purpose of Sec. 35(1)(ii)
041/2008 - Dated: 17-3-2008 - Income Tax - Dr. Prasanta Banerji Homeopathic Research Foundation, Kolkata, has been approved for the purpose of Sec. 35(1)(ii)
040/2008 - Dated: 17-3-2008 - Income Tax - Sri Venkateswara Institute of Medical Sciences, Tirupati, Andhra Pradesh has been approved for the purpose of Sec. 35(1)(ii)
039/2008 - Dated: 17-3-2008 - Income Tax - Vivekananda Yoga Anusandhana Samsthana, Bangalore, has been approved for the purpose of Sec. 35(1)(ii)
037/2008 - Dated: 14-3-2008 - Income Tax - Indraprastha Cancer Society and Research Centre, New Delhi has been approved for the purpose of Sec. 35(1)(ii)
036/2008 - Dated: 14-3-2008 - Income Tax - National Institute of Advanced Studies, Bangalore has been approved for the purpose of Sec. 35(1)(ii)
035/2008 - Dated: 14-3-2008 - Income Tax - Herbicure Healthcare Bio-Herbal Research Foundation, Kolkata has been approved for the purpose of Sec. 35(1)(ii)
032/2008 - Dated: 10-3-2008 - Income Tax - Shriram Scientific and Industrial Research Foundation, New Delhi, has been approved for the purpose of Sec. 35(1)(ii)
031/2008 - Dated: 5-3-2008 - Income Tax - For the purpose of Section 35(1) - Organization Society for Welfare of the Handicapped Persons, Durgapur, West Bengal has been approved
026/2008 - Dated: 12-2-2008 - Income Tax - Birla Research Institute for Applied Sciences, Nagda (M.P.) has been approved for the purpose of Section 35(1)(ii)
025/2008 - Dated: 12-2-2008 - Income Tax - Dalmia Institute of Scientific and Industrial Research, Rajgangpur, Orissa has been approved for the purpose of Section 35(1)(ii)
024/2008 - Dated: 12-2-2008 - Income Tax - Bharatiya Sanskriti Darshan Trust, Pune has been approved for the purpose of Section 35(1)(ii)
022/2008 - Dated: 6-2-2008 - Income Tax - International Institute of Biotechnology and Toxicology, Padappai, Tamil Nadu has been approved for the purpose of section 35(1)(11) read with rule 5C and 5E
018/2008 - Dated: 4-2-2008 - Income Tax - Indian Institute of Technology, Kanpur has been approved for the purpose of Section 35(1)(ii)
017/2008 - Dated: 4-2-2008 - Income Tax - St. Xavier's College Kolkata Educational Trust, Kolkata, has been approved for the purpose of section 35(1)(ii)
016/2008 - Dated: 4-2-2008 - Income Tax - Semi Conductor Laboratory, Mohali has been approved for the purpose of Section 35(1)(ii)
015/2008 - Dated: 1-2-2008 - Income Tax - BIOVED Research Society, Allahabad (U.P.) has been approved for the purpose of Section 35(1)(ii)
014/2008 - Dated: 24-1-2008 - Income Tax - Cancer Centre Welfare Home and Research Institute, Kolkata has been approved for the purpose of Section 35(1)(ii)
012/2008 - Dated: 23-1-2008 - Income Tax - Indian Institute of Technology Bombay, Mumbai has been approved for the purpose of Section 35(1)(ii)
010/2008 - Dated: 18-1-2008 - Income Tax - Nature Conservation Foundation, Mysore has been approved for the purpose of Sec. 35(1)(ii)
009/2008 - Dated: 18-1-2008 - Income Tax - Organisation The Foundation for Medical Research, Mumbai has been approved for the purpose of Sec. 35(1)(ii)
008/2008 - Dated: 18-1-2008 - Income Tax - Organisation - Bombay Natural History Society, Mumbai has been approved for the purpose of Sec. 35(1)(ii)
004/2008 - Dated: 8-1-2008 - Income Tax - Lokmanya Medical Research Centre, Pune has been approved for the purpose of Section 35(1)(ii)