Rule 6 - Prescribed authority for expenditure on scientific research - Income-tax Rules, 1962

Extract

Prescribed authority for expenditure on scientific research. 6. (1) For the purposes of clause (i) of sub-section (1) and sub-section (2A) of section 35, the prescribed authority shall be the Director General (Income-tax Exemptions) in concurrence with the Secretary, Department of Scientific and Industrial Research, Government of India. (1A) For the purposes of sub-section (2AA) of section 35, the prescribed authority shall be (a) in the case of a National Laboratory or a University or an Indian Institute of Technology, the head of the National Laboratory or the University or the Indian Institute of Technology, as the case may be; and (b) in the case of a specified person, the Principal Scientific Adviser to the Government of India. (1B) For the purposes of sub-section (2AB) of section 35, the prescribed authority shall be the Secretary, Department of Scientific and Industrial Research. (2) [***] (3) The application for obtaining approval under sub-section (2AA) of section 35 shall be made by a sponsor in Form No. 3CG. Explanation : For the purposes of this rule sponsor means a person who makes an application in Form No. 3CG. (4) The application required to be furnished by a company under sub-section (2AB) of section 35 shall be in Form No. 3CK. (5) The head of the National Laboratory or the University or the Indian Institute of Technology or the Principal Scientific Adviser to the Government of India shall, if he is satisfied that it is feasible to carry out the scientific research programme then, subject to other conditions prescribed in this rule and section 35(2AA) of the Act, pass an order in writing in Form No. 3CH : Provided that a reasonable opportunity of being heard shall be granted to the sponsor before rejecting an application : Provided further that an order under this rule shall be passed within two months of the receipt of the application under sub-rule (1A) : Provided also that the Principal Scientific Adviser to the Government of India may authorise an officer who is not below the rank of a Deputy Secretary to issue such order, after the scientific research programme has been approved by him. (5A) The prescribed authority shall, if he is satisfied that the conditions provided in this rule and in sub-section (2AB) of section 35 of the Act are fulfilled, pass an order in writing in Form No. 3CM : Provided that a reasonable opportunity of being heard shall be granted to the company before rejecting an application. (6) The National Laboratory, University, Indian Institute of Technology or specified person shall issue a receipt of payment for carrying out an approved programme of scientific research under sub-section (2AA) in Form No. 3CI. (7) Approval of a programme under sub-section (2AA) shall be subject to the following conditions : (a) The programme should not relate purely to market research, sales promotion, quality control, testing, commercial production, style changes, routine data collection or activities of a like nature ; (b) The prescribed authority shall submit its report to the 1 [Principal Chief Commissioner of Income-tax or Chief Commissioner of Income-tax or Principal Director General of Income-tax or Director General of Income-tax having jurisdiction over the sponsor ] in Form No. 3CJ within a period of three months from the date of granting approval to the programme : Provided that the officer authorised by the prescribed authority, being the Principal Scientific Adviser to the Government of India, under sub-rule (5) shall submit such report to the 1 [Principal Chief Commissioner of Income-tax or Chief Commissioner of Income-tax or Principal Director General of Income-tax or Director General of Income-tax having jurisdiction over the sponsor ] ; (c) The sponsor and the National Laboratory, University, Indian Institute of Technology or specified person, as the case may be, shall submit to the 1 [Principal Chief Commissioner of Income-tax or Chief Commissioner of Income-tax or Principal Director General of Income-tax or Director General of Income-tax having jurisdiction over the sponsor ] a yearly statement showing progress of implementation of the approved programme and actuals of expenditure incurred thereon ; (d) The prescribed authority shall not extend the duration of the programme or approve any escalation in costs ; (e) The National Laboratory, University, Indian Institute of Technology or specified person, as the case may be, shall maintain a separate account for each approved programme ; which shall be audited annually and a copy thereof shall be furnished to the 1 [Principal Chief Commissioner of Income-tax or Chief Commissioner of Income-tax or Principal Director General of Income-tax or Director General of Income-tax having jurisdiction over the sponsor ] by 31st day of October of each succeeding year ; (f) Assets acquired by the prescribed authority for executing the approved programme shall not be disposed of without the approval of the 1 [Principal Chief Commissioner of Income-tax or Chief Commissioner of Income-tax or Principal Director General of Income-tax or Director General of Income-tax having jurisdiction over the sponsor ] ; (g) On completion of the approved programme, a completion certificate along with a copy of the report on the research activities carried out and salient features of the result obtained and its further application for commercial exploitation shall be jointly submitted by the sponsor and the National Laboratory, University, Indian Institute of Technology or specified person to the 1 [Principal Chief Commissioner of Income-tax or Chief Commissioner of Income-tax or Principal Director General of Income-tax or Director General of Income-tax having jurisdiction over the sponsor ] ; (h) A copy of the audited statement of accounts for the approved programme shall be submitted by the Head of the National Laboratory, University or Indian Institute of Technology or the Principal Scientific Adviser to the Government of India to the 1 [Principal Chief Commissioner of Income-tax or Chief Commissioner of Income-tax or Principal Director General of Income-tax or Director General of Income-tax having jurisdiction over the sponsor ] within six months of the completion of the programme. (7A) Approval of expenditure incurred on in-house research and development facility by a company under sub-section (2AB) of section 35 shall be subject to the following conditions, namely : (a) The facility should not relate purely to market research, sales promotion, quality control, testing, commercial production, style changes, routine data collection or activities of a like nature; 2 [(b) The prescribed authority shall furnish electronically its report,- (i) in relation to the approval of in-house research and development facility in Part A of Form No. 3CL; (ii) quantifying the expenditure incurred on in-house research and development facility by the company during the previous year and eligible for weighted deduction under sub-section (2AB) of section 35 of the Act in Part B of Form No.3CL; (ba) The report in Form No.3CL referred to in clause (b) shall be furnished electronically by the prescribed authority to the Principal Chief Commissioner of Income-tax or Chief Commissioner of Income-tax or Principal Director General of Income-tax or Director General of Income-tax having jurisdiction over such company within one hundred and twenty days,- (i) of the grant of the approval, in a case referred to in sub-clause (i) of clause (b); (ii) of the submission of the audit report, in a case referred to in sub-clause (ii) of clause (b);] (c) The company shall maintain a separate account for each approved facility; which shall be audited annually and 3 [ a report of audit in Form No.3CLA shall be furnished electronically to the Secretary, Department of Scientific and Industrial Research on or before the due date specified in Explanation 2 to sub-section (1) of section 139 of the Act for furnishing the return of income, for each succeeding year ] Explanation : For the purposes of this sub-rule the expression audited means the audit of accounts by an accountant, as defined in the Explanation below sub-section (2) of section 288 of the Income-tax Act, 1961; (d) Assets acquired in respect of development of scientific research and development facility shall not be disposed of without the approval of the Secretary, Department of Scientific and Industrial Research. 4 [8. For the purposes of this rule, the Principle Director General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring secure capture and transmission of data, and shall also be responsible for the day-to-day administration in relation to furnishing the information in the manner so specified. ] ---------------------- Notes:- 1. Substituted vide Not. 29/2016 - Dated 28-4-2016 , w.e.f. 1 st day of July, 2016, before it was read as, Director General (Income-tax Exemptions) 2. Substituted vide Not. 29/2016 - Dated 28-4-2016 , w.e.f. 1 st day of July, 2016, before it was read as, (b) The prescribed authority shall submit its report in relation to the approval of in-house Research and Development facility in Form No. 3CL to the Director General (Income-tax Exemptions) within sixty days of its granting approval; 3. Substituted vide Not. 29/2016 - Dated 28-4-2016 , w.e.f. 1 st day of July, 2016, before it was read as, a copy thereof shall be furnished to the Secretary, Department of Scientific and Industrial Research by 31st day of October of each succeeding year 4. Inserted vide Not. 29/2016 - Dated 28-4-2016 , w.e.f. 1 st day of July, 2016,

89/2016 - Dated: 4-10-2016 - Income Tax - Income-tax (24th Amendment) Rules, 2016 - Expenditure for obtaining right to use spectrum for telecommunication services.
29/2016 - Dated: 28-4-2016 - Income Tax - Income-tax (10th Amendment) Rules, 2016
361/2006 - Dated: 30-11-2006 - Income Tax - For the purpose of Section 35(1)(iii) - organization M/s. The Foundation for Medical Research, Mumbai has been approved
360/2006 - Dated: 30-11-2006 - Income Tax - For the purpose of Section 35(1)(iii) - organization Fluid Control Research Institute, Kanjikode West, Palakkad has been approved
359/2006 - Dated: 30-11-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization Vision Research Foundation, Chennai has been approved
340/2006 - Dated: 16-11-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Kelkar Education Trust, Mumbai has been approved
339/2006 - Dated: 16-11-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization Foundation for Revitalisation of Local Health Traditions, Bangalore has been approved
327/2006 - Dated: 15-11-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization Eye Research Centre, Chennai has been approved
326/2006 - Dated: 15-11-2006 - Income Tax - For the purpose of Section 35(1)(iii) - organization National Health and Education Society, P.D. Hinduja National Hospital and Medical Research Centre, Mumbai has been approved
325/2006 - Dated: 15-11-2006 - Income Tax - For the purpose of Section 35(1)(iii) - organization Central India Institute of Medical Sciences, 88/2 Bajaj Nagar, Nagpur has been approved
324/2006 - Dated: 15-11-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s. International Advanced Research Centre for Powder Metallurgy and New Materials, (ARC-I),P.O. Balapur, Ranga Reddy Distt, 500 005 (A.P.) has been approved
323/2006 - Dated: 15-11-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s. Matrivani Institute of Experimental Research and Education, 6A, Seven Tanks Lane, Kolkata has been approved
322/2006 - Dated: 15-11-2006 - Income Tax - For the purpose of Section 35(1)(iii) - organization Social Policy Research Institute, 5-D, Jhalana Institutional Area, Jaipur has been approved
321/2006 - Dated: 15-11-2006 - Income Tax - For the purpose of Section 35(1)(iii) - organization Charutar Vidya Mandal, Vallabh Vidyanagar, Anand, Gujarat has been approved
319/2006 - Dated: 14-11-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization Bharatiya Sanskriti Darshan Trust, Vishwa Shanti Dham, Wagholi, Tal. Haveli, Disst. Pune has been approved
271/2006 - Dated: 21-9-2006 - Income Tax - For the purpose of Section 35(1)(iii) - organization M/s. Sri Aurobindo Society, 8, Shakespeare Sarani, Kolkata has been approved
260/2006 - Dated: 12-9-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization The Eye Research Foundation, Chennai has been approved
221/2006 - Dated: 30-8-2006 - Income Tax - For the purpose of Section 35(1)(iii) - organization Sir Ganga Ram Trust Society, Old Rajinder Nagar, New Delhi has been approved
197/2006 - Dated: 26-7-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s. Lokmanya Medical Research Centre, Chinchwad, Pune has been approved
147/2006 - Dated: 30-6-2006 - Income Tax - For the purpose of Section 35(1)(iii) - organization M/s. Lokmanya Medical Research Centre, Chinchwad, Pune has been approved
138/2006 - Dated: 13-6-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization Centre for Research in Mental Retardation (CREMERE) a unit of Vallabhdas Dagara Indian Society for Mentally Retarded, Mumbai has been approved
137/2006 - Dated: 13-6-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s M.S. Chellamuthu Trust and Research Foundation, 643, K.K. Nagar, Madurai has been approved
133/2006 - Dated: 7-6-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization The Energy and Resources Institute, New Delhi has been approved
132/2006 - Dated: 7-6-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization Dr. Venkatrao Dawle Medical Foundation, NilangekarHospital, Distt. Latur has been approved
092/2006 - Dated: 30-3-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization The Institution of Engineers (India), 8, Gokhale Road, Kolkata has been approved
091/2006 - Dated: 30-3-2006 - Income Tax - Consumer Education & Research Centre, Ahmedabad has been approved for the purpose of section 35(1)(iii) of the Income-tax Act, 1961, for the period from 1.4.2000 to 31.3.2002
088/2006 - Dated: 30-3-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization Himalayan Institute Hospital Trust, Jolly Grant, Dehradun has been approved
087/2006 - Dated: 30-3-2006 - Income Tax - For the purpose of Section 35(1)(iii) - organization The Foundation for Research in Community Health, 84-A, R.G. Thadani Marg, Worli, Mumbai has been approved
086/2006 - Dated: 30-3-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Indian Institute of Psychometry, EVERGREEN PLAZA, (2nd to 5th Floor), 117, B.T. Road, Kolkata has been approved
083/2006 - Dated: 27-3-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization B.V. Patel Pharmaceutical Education & Research Development (PERD) Centre, Thaltej-Gandhinagar Highway, Thaltej, Ahmedabad has been approved
082/2006 - Dated: 27-3-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Ganesh Scientific Research Foundation, New Delhi has been approved
67/2006 - Dated: 14-3-2006 - Income Tax - Organisation K.K.BirlaAcademy, New Delhi approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961, for the period from 1.4.2004 to 31.3.2007
066/2006 - Dated: 14-3-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s. Aeronautical Development Agency, 3F, Hansalaya Building, HAL Liaision Office, 15, Barakhamba Road, New Delhi has been approved
055/2006 - Dated: 9-3-2006 - Income Tax - For the purpose of Section 35(1)(iii) - organization Institute of Company Secretaries of India, New Delhi has been approved
054/2006 - Dated: 9-3-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Hirabai Cowasji Jehangir Medical Research Institute, Pune has been approved
053/2006 - Dated: 9-3-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Haffkine institute for Training, Research and Testing, Mumbai has been approved
052/2006 - Dated: 9-3-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization National Horticultural Research and Development Foundation, New Delhi has been approved
051/2006 - Dated: 9-3-2006 - Income Tax - For the purpose of Section 35(1)(iii) - organization M/s Administrative Staff College of India, Hyderabad has been approved
049/2006 - Dated: 7-3-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Indian Statistical Institute, 203, B.T. Road, Koikata-35 has been approved
048/2006 - Dated: 7-3-2006 - Income Tax - For the purpose of Section 35(1)(iii) - organization The institute of Chartered Accountants of India, New Delhi has been approved
047/2006 - Dated: 7-3-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization Raman Research Institute, Bangalore has been approved
046/2006 - Dated: 7-3-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s. National Institute of Design, Ahmedabad has been approved
045/2006 - Dated: 7-3-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s National Institute of Advanced Studies, Indian Institute of Science Campus, Bangalore has been approved
044/2006 - Dated: 7-3-2006 - Income Tax - For the purpose of Section 35(1)(iii) - organization M/s Vipassana Research Institute, Mumbai has been approved
043/2006 - Dated: 7-3-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s National Institute of Construction Management & Research (NICMAR), Walchand Centre, Opp. Tardeo, A.C, Market, Tardeo, Mumbai has been approved
042/2006 - Dated: 7-3-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Dr. Patani Scientific and Industrial Research, PSIR Building, INGA Complex, Mahakali Road, Andheri (East), Mumbai has been approved
041/2006 - Dated: 7-3-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Centre for Liquid Crystal Research, Bangalore has been approved
040/2006 - Dated: 7-3-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization Hari Shankar Singhania Elastomer and Tyre Research Institute, Rajasthan has been approved
038/2006 - Dated: 28-2-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s National Council of Science Museum, Kolkata has been approved
037/2006 - Dated: 28-2-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s The Petroleum Conservation Research Association, New Delhi has been approved
036/2006 - Dated: 22-2-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s International Institute of Bio-Technology and Toxicology, (formerly known as Fredrick Institute of Plant Protection and Toxicology (FIPPAT), Padappai, Kancheepuram District, Tamil Nadu has been approved
035/2006 - Dated: 20-2-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Institute of Kidney Diseases & Research Centre, Civil Hospital Campus, Ahmedabad has been approved
034/2006 - Dated: 20-2-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Cancer Institute (WIA), East Canal Bank Road, Gandhinagar, Adyar, Chennai has been approved
033/2006 - Dated: 20-2-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Marathwada Medical and Research Institute, Aurangabad has been approved
032/2006 - Dated: 13-2-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Amala Cancer Research Centre Society, Thrissur District, Kerala has been approved
031/2006 - Dated: 13-2-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Electrical Research & Development Association, Mumbai has been approved
030/2006 - Dated: 13-2-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization The Baba Jaswant Singh Trust, Ludhiana has been approved
029/2006 - Dated: 8-2-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Vittal Mallya Scientific Research Foundation, 1, Vittal Mallya Road, Bangalore has been approved
028/2006 - Dated: 8-2-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization Tata Institute of Fundamental Research, Homi Bhabha Road, Mumbai has been approved
001/2006 - Dated: 6-1-2006 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s. BAIF Development Research Foundation, Urulikanchan, Tal. Haveli, Dist. Pune has been approved
254/2005 - Dated: 30-11-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Council of Scientific and Industrial Research, 2, Rafi Marg, New Delhi has been approved
250/2005 - Dated: 23-11-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization Sri A.M.M. Murugappa Chettiar Research Centre, Taramani, Chennai has been approved
234/2005 - Dated: 11-11-2005 - Income Tax - For the purpose of Section 35(1)(iii) - organization Centre for Research in Rural & Industrial Development (CRRID), Sector 19A, Madhya Marg, Chandigarh has been approved
233/2005 - Dated: 11-11-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization Ashoka Trust for Research in Ecology and the Environment, No. 659, 5th A Main, Hebbal, Bangalore has been approved
232/2005 - Dated: 11-11-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization Sitaram Bhartia Institute of Science & Research, Block 1E, 216, Acharya Jagdish Chandra Bose Road, Calcutta has been approved
231/2005 - Dated: 11-11-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization Diabetic Association of India, Raheja Rugnalaya Marg, Mahim, Mumbai has been approved
230/2005 - Dated: 11-11-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization Medical Research Centre of Bombay Hospital Trust, 12, Marine Lines, Bombay has been approved
215/2005 - Dated: 28-10-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization K.J. Research Foundation, 152, Poonamallee High Road, Chennai has been approved
214/2005 - Dated: 20-10-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization Sri Venkateswara Institute of Medical Sciences, Alipiri Road, Tirupati has been approved
212/2005 - Dated: 13-10-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Indian Institute of Chemical Engineers, Dr. H.L. Roy Building, Raja Subodh Mullick Road, Jadavpur University Campus, Kolkata has been approved
209/2005 - Dated: 4-10-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Diabetes Research Centre Foundation, No.4, Main Road, Royapuram, Chennai has been approved
208/205 - Dated: 4-10-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Central Indian Institute of Medical Sciences, 88/2, Bajaj Nagar, Nagpur has been approved
S.O. No.1207(E) - SEBI/MRD/48110/2005 - Dated: 29-8-2005 - SEBI - Order under Section 4B (6) read with Section 4B (7) of the Securities Contracts (Regulation) Act, 1956 in the matter of the Cochin Stock Exchange Limited (Demutualisation) Scheme, 2005.
195/2005 - Dated: 22-8-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization Himalayan Institute Hospital Trust, Jolly Grant, Dehradun (Uttranchal) has been approved
194/2005 - Dated: 18-8-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization The Voluntary Health Services, T.T.T.I. Post (Adyar), Chennai has been approved
193/2005 - Dated: 18-8-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization Banaras Hindu University, Varanasi - 221 005 (Uttar Pradesh) has been approved
190/2005 - Dated: 12-8-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization Centre for Research in Rural & Industrial Development (CRRID), Sector 19-A, Madhya Marg, Chandigarh has been approved
186/2005 - Dated: 25-7-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization Schizophrenia Research Foundation (India), Plot R.7.A, North Main Road, Anna Nagar West Extension, Chennai has been approved
183/2005 - Dated: 13-7-2005 - Income Tax - Central Government approved "Hyderabad Science Society, 12-2-460, Mehdipatanarn, Hyderabad - 500 028, A.P." under section 35(1)(ii)
169/2005 - Dated: 24-6-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization M.S. Swaminathan Research Foundation, 3rd Cross Road, Taramani Institutional Area, Chennai has been approved
168/2005 - Dated: 24-6-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Sir Ganga Ram Trust Society has been approved
140/2005 - Dated: 5-5-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization Hyderabad Eye Research Foundation, L.V. Prasad Eye Institute, L.V. Prasad Marg, Banjara Hills, Hyderabad has been approved
135/2005 - Dated: 29-4-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization Vivekananda Institute of Bio-technology, (a branch unit of Sri Ramkrishna Ashram, Nimpith), P.O. Nimpith Ashram, Distt. South 24-Parganas, West Bengal has been approved
130/2005 - Dated: 15-4-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization Shanmugha Arts, Science, Technology & Research Academy (SASTRA) Lakshmi Nivas, No. 5, Main Road, Dr. Subbarayan Nagar, Kodambakkam, Chennai has been approved
129/2005 - Dated: 8-4-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization Chennai Mathematical Institute, 92, G.N. Chetty Road, T. Nagar, Chennai has been approved
125/2005 - Dated: 31-3-2005 - Income Tax - Approved u/s. 35(1)(ii) of the Income-tax Act, 1961 - M/s The Arya Vaidya Sala, P.O. Kottakkal, Dt. Malappuram, Kerala for the period from 1.4.2002 to 31.3.2005
119/2005 - Dated: 24-3-2005 - Income Tax - For the purpose of Section 35(1)(ii) - organization Indian Council for Research on International Economic Relations, India Habitat Centre, Lodi Road, New Delhi has been approved
118/2005 - Dated: 24-3-2005 - Income Tax - Approved u/s. 35(1)(iii) of the Income-tax Act, 1961 - The Mother's Institute of Research, New Delhi for the period 1.4.2002 to 31.3.2005
080/2005 - Dated: 17-3-2005 - Income Tax - For the purpose of Section 35(1)(iii) - organization Rajiv Gandhi Foundation, Jawahar Bhawan, Dr. Rajendra Prasad Road, New Delhi has been approved
075/2005 - Dated: 14-3-2005 - Income Tax - For the purpose of Section 35(1)(iii) - organization M/s Indraprastha Cancer Society & Research Centre has been approved
071/2005 - Dated: 7-3-2005 - Income Tax - Approval of Rajiv Gandhi Foundtion, Jawahar Bhawan, Dr. Rajendra Prasad Road, New Delhi u/s 35(1)(iii)
044/2005 - Dated: 7-2-2005 - Income Tax - Approved Institution u/s. 35(1)(ii) of the Income-tax Act, 1961 - M/s Foundation for Revitalisation of Local Health Traditions, Bangalore
018/2005 - Dated: 31-1-2005 - Income Tax - Approval of National Accredition Board for Testing and Caliberation Laboratories (NABL) u/s 35(1)(ii)
016/2005 - Dated: 27-1-2005 - Income Tax - Aproval of M/s Auroville Foundation Bharat Nivas under section 35(1)(iii)
015/2005 - Dated: 27-1-2005 - Income Tax - Approval of M/s Auroville Foundation Bharat Niwas under section 35(1)(iii)
298/2004 - Dated: 21-12-2004 - Income Tax - Approval of M/s National Brain Research Centre under section 35(1)(ii)
293/2004 - Dated: 8-12-2004 - Income Tax - Approval of Dharmashila Cancer Foundation & Research Centre u/s 35(1)(ii)
276/2004 - Dated: 3-11-2004 - Income Tax - Approval of Technology Information, Forecasting & Assessment Council (TIFAC), New Delhi for the period 1.4.2000 to 31.3.2003 u/s. 35(1)(ii)
275/2004 - Dated: 3-11-2004 - Income Tax - Approval of M/s K.E.M. Hospital Research Centre for the period 1.4.2002 to 31.3.2005 u/s. 35(1)(ii)
268/2004 - Dated: 27-10-2004 - Income Tax - Approval of Central Manufacturing Technology Institute, Tumkur Road, Bangalore for the period 1.4.2001 to 31.3.2004 u/s. 35(1)(ii)
267/2004 - Dated: 25-10-2004 - Income Tax - Income-tax (Twelfth Amendment) Rules, 2004
265/2004 - Dated: 20-10-2004 - Income Tax - The Central Govt. approved Tata Memorial Centre under section 35(1)(ii)
264/2004 - Dated: 20-10-2004 - Income Tax - The Central Govt. approved Research Foundation for Jainology 18 under section 35(1)(ii)
226/2004 - Dated: 23-8-2004 - Income Tax - The Central govt. notified the "M/s. B.Y.L.NairCharitableHospital and T.N.MedicalCollege Research Society" under section 35(1)(ii) of the Income-tax Act, 1961
224/2004 - Dated: 19-8-2004 - Income Tax - Approval of IIIadevi Cataract and Intra Occular Lens Research Centre, u/s 35 of the Income tax Act, 1961
223/2004 - Dated: 19-8-2004 - Income Tax - Approval of M/s Centre for Policy Research, u/s 35 of the Income tax Act, 1961
222/2004 - Dated: 19-8-2004 - Income Tax - Approval of M/s Sir Hurkisondas Nurrotumdas Medical Research Society under section 35(1)(ii)
214/2004 - Dated: 13-8-2004 - Income Tax - Approval of M/s Rajkot Cancer Society u/s 35 of the Income tax Act, 1961
213/2004 - Dated: 13-8-2004 - Income Tax - Approval of M/s Madras Diabetes Research Foundation under section 35(1)(ii)
151/2004 - Dated: 24-5-2004 - Income Tax - Institution Approved u/s. 35(1)(ii) - Institution of Engineers (India), Calcutta
141/2004 - Dated: 19-4-2004 - Income Tax - Institution approved u/s. 35(1)(ii) - Manovikas Kendra Rehabilitation and Reasearch Institute for the Handicapped (MRIH), Calcutta
140/2004 - Dated: 19-4-2004 - Income Tax - Institution approved u/s. 35(1)(ii) - The Foundation for Medical Reasearch, Worli, Mumbai
123/2004 - Dated: 26-3-2004 - Income Tax - Approval of Tuberculosis Research Centre by section 35 of the Income tax Act, 1961
122/2004 - Dated: 26-3-2004 - Income Tax - Approval of - M/s Aspee Agricultural Research & Development Foundation under section 35 of the Income Tax Act, 1961
121/2004 - Dated: 26-3-2004 - Income Tax - Approval of - Bio-Technology and Eco Development Research Foundation under section 35 of the Income Tax Act, 1961
120/2004 - Dated: 26-3-2004 - Income Tax - Approval of - M/s Institute of Kidney Diseases & Research Centre under section 35 of the Income Tax Act,
105/2004 - Dated: 19-3-2004 - Income Tax - Approval of The Indian Law Institute by section 35(1)(iii) of the Income Tax Act, 1961
066/2004 - Dated: 4-3-2004 - Income Tax - Approval of Nimbkar Agricultural Research institute u/s 35(1)(ii)
064/2004 - Dated: 24-2-2004 - Income Tax - Notified u/s 35 (1) (ii) approval of M/s ITC Sangeet Research Academy
048/2004 - Dated: 12-2-2004 - Income Tax - Approved Institution u/s. 35(1)(iii) - Sweekaar Rehabilitation Institute for Handicapped Upkaar Complex, Upkaar Junction, Secunderabad
047/2004 - Dated: 12-2-2004 - Income Tax - Notified Association u/s. 35(1)(ii) - Conwest Jain Medical Research Society, Mumbai
046/2004 - Dated: 6-2-2004 - Income Tax - Approved Institution u/s. 35(1)(ii) - Muljibhai Patel Society for Research in Nephro-Urology, Nadiad (Gujarat)
045/2004 - Dated: 6-2-2004 - Income Tax - Approved Institution u/s. 35(1)(ii) - Bhartiya Sanskriti Darshan Trust, Pune
044/2004 - Dated: 6-2-2004 - Income Tax - Notified Association u/s. 35(1)(ii) - SHARE INDIA,Ghanapur Village, Medchal Mandal, A.P
043/2004 - Dated: 6-2-2004 - Income Tax - Approved Institution u/s. 35(1)(iii) - Academy of Sanskrit Research Melkote, Karnataka
042/2004 - Dated: 6-2-2004 - Income Tax - Approval of M/s Aravind Medical Research for the purpose of clause (ii) of sub-section (1) of section 35 of the Income tax Act, 1961
035/2004 - Dated: 30-1-2004 - Income Tax - Approval of M/s Bye Research Centre, Chennai for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961
034/2004 - Dated: 30-1-2004 - Income Tax - Approval of M/s Central Power Research Institute, Bangalore for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961
033/2004 - Dated: 28-1-2004 - Income Tax - Approval of M/s. Vision Research Foundation, Chennai for the purpose of clause (ii) of sub-section (1) of section 35 of the Income tax Act, 1961
032/2004 - Dated: 28-1-2004 - Income Tax - Approval of M/s. Vivekanand Medical Research Society, Latur for the purpose of clause (ii) of sub-section (1) of section 35 of the Income tax Act, 1961
030/2004 - Dated: 23-1-2004 - Income Tax - Approval of M/s. Kelkar Education Trust, Mumbai for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961
029/2004 - Dated: 23-1-2004 - Income Tax - Approval of M/s. Jain Vishva Bharati, Rajasthan for the purpose of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961
028/2004 - Dated: 23-1-2004 - Income Tax - Approval of M/s The Research Society for the Care, Treatment and Training of children for the purpose section 35 (1) (ii) of the Income-tax Act, 1961
019/2004 - Dated: 12-1-2004 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Amala Cancer Research Centre has been approved
018/2004 - Dated: 12-1-2004 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Indian Cancer Society, Solapur has been approved
017/2004 - Dated: 12-1-2004 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Indian Institute of Science has been approved
016/2004 - Dated: 12-1-2004 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s World Wide Fund for Nature - India has been approved
007/2004 - Dated: 9-1-2004 - Income Tax - For the purpose of Section 35(1)(ii) - organization M/s Iladevi Cataract & Infra Ocular Lens Research Centre has been approved
361/2003 - Dated: 31-12-2003 - Income Tax - Institution Approved u/s. 35(1)(ii) - M/s M.P. Birla Institute of Fundamental Research, Kolkata
351/2003 - Dated: 18-12-2003 - Income Tax - Approval of M/s Computer Society of India- notified under section 35(1) (ii)
344/2003 - Dated: 12-12-2003 - Income Tax - Notified Institution u/s. 35(1)(ii) - M/s Centre for Development of Telematics, New Delhi
343/2003 - Dated: 12-12-2003 - Income Tax - Institution Approved u/s. 35(1)(ii) - M/s Sandhata Medical Research Society, Maharashtra
342/2003 - Dated: 12-12-2003 - Income Tax - Notified Association - M/s Centre for Development of Advance Computing, Pune University Campus, Pune
339/2003 - Dated: 3-12-2003 - Income Tax - Notified Institution u/s 35(1)(ii)- M/s FIE Research Institute, Ganganagar, Kolhapur (Maharashtra)
338/2003 - Dated: 3-12-2003 - Income Tax - Association Approved u/s. 35(1)(ii) - M/s South India Textiles Research Association, Coimbatore
337/2003 - Dated: 3-12-2003 - Income Tax - Association Approved - M/s Indian Association for the Cultivation of Science 2A & B, Kolkata
336/2003 - Dated: 3-12-2003 - Income Tax - Institution Approved u/s. 35(1)(ii) - M/s Association for Research in Homoeopathy, Navi Mumbai
335/2003 - Dated: 28-11-2003 - Income Tax - Approval of M/s The Institute of Road Transport Taramani for the purpose of sub-section (1) (ii) of section 35 of the Income-tax Act, 1961
334/2003 - Dated: 28-11-2003 - Income Tax - Approval of M/s Government Tool Room & Training Centre for the purpose of sub-section (1) (ii) of section 35 of the Income-tax Act, 1961
333/2003 - Dated: 28-11-2003 - Income Tax - Approval of M/s Nalanda Dance Research Centre for the purpose of sub-section (1) (iii) of section 35 of the Income-tax Act, 1961
306/2003 - Dated: 24-11-2003 - Income Tax - Approval of M/s Parshwanatn Vidya under sub-section (1) of section 35 of Income tax Act, 1961
305/2003 - Dated: 24-11-2003 - Income Tax - Approval of M/s Nowrosjee Wadia Maternity Hospital under section 35 of the Income-tax Act, 1961
297/2003 - Dated: 19-11-2003 - Income Tax - Approval of LPG Equipment Research Centre (LERC) under section 35 of the Income-tax Act, 1961
294/2003 - Dated: 14-11-2003 - Income Tax - M/s Centre for Materials for Electronics Technology u/s 35 of the Income-tax Act, 1961
293/2003 - Dated: 14-11-2003 - Income Tax - Approved M/s Vedanta Cultural Foundation U/S 35 of the Income-tax Act, 1961
291/2003 - Dated: 11-11-2003 - Income Tax - Under section 35 of the Income-tax Act, 1961
290/2003 - Dated: 11-11-2003 - Income Tax - Section 35 of the Income-tax Act, 1961
289/2003 - Dated: 11-11-2003 - Income Tax - M/s. National Institute of Ocean Technology has been notified under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961
288/2003 - Dated: 11-11-2003 - Income Tax - Approval of M/s. Medical Research Centre of Bombay Hospital Trust u/s 35(1) of the Income-tax Act, 1961
287/2003 - Dated: 11-11-2003 - Income Tax - Approval of M/s International Board of Yoga under section 35 of the Income-tax Act, 1961
286/2003 - Dated: 11-11-2003 - Income Tax - Approval of M/s The Mother's Service Society under section 35 of the Income-tax Act, 1961
285/2003 - Dated: 11-11-2003 - Income Tax - Approval of M/s Gujarat Institute of Development under section 35 of the Income-tax Act, 1961
281/2003 - Dated: 7-11-2003 - Income Tax - The Central Govt approved M/s Indira Gandhi National Centre for the Arts, C.V. Mess u/s 35(1)(iii)
280/2003 - Dated: 7-11-2003 - Income Tax - Institution Approved u/s. 35(1)(ii) - Kidwai Memorial Institute of Oncology Dr. M.H. Marigowda Road Bangalore
279/2003 - Dated: 7-11-2003 - Income Tax - Approved M/s Nagri Eye Research Foundation Trust u/s 35 of the Income-tax Act, 1961
278/2003 - Dated: 7-11-2003 - Income Tax - Approved M/s Dr. Reddy''s Research Foundation U/S 35 of the Income-tax Act, 1961
252/2003 - Dated: 22-10-2003 - Income Tax - M/s Indian Cancer Society Institute approved u/s 35
251/2003 - Dated: 22-10-2003 - Income Tax - M/s Bombay Natural History Society Institution approved u/s 35
250/2003 - Dated: 22-10-2003 - Income Tax - Approval of M/s Ved Vignan Maha Vidya Institution u/s 35
249/2003 - Dated: 22-10-2003 - Income Tax - Approval of organization Dalmia Institute of Scientific & Industrial Research Post Box No-2 Rajgangpur-770017 District Sundargarh Orissa u/s 35 of the Income-tax Act, 1961
218/2003 - Dated: 12-9-2003 - Income Tax - The Central Govt. approved M/s National Institute of Rock Mechanics Champion Reefs Post under section 35(1)
214/2003 - Dated: 5-9-2003 - Income Tax - Section 35(1) Approval of Indian Institute of Public Administration
177/2003 - Dated: 18-7-2003 - Income Tax - Approval of M/s The Kamataka Institute of Applied Agricultural Research, Tal, Mudhol, Distt. Bagalkot, Sameerwadi-587316, Karnataka under sub-section (1) of section 35 of Income tax Act, 1961
176/2003 - Dated: 18-7-2003 - Income Tax - Approval of Deen Dayal Research Institute under sub-section (1) of section 35 of Income tax Act, 1961
175/2003 - Dated: 18-7-2003 - Income Tax - Approval of Deen Dayal Research Institute under sub-section (1) of section 35 of Income tax Act, 1961
166/2003 - Dated: 4-7-2003 - Income Tax - The Central Govt. approved The Institute of Chartered Accountants under section 35(1)(ii)
159/2003 - Dated: 27-6-2003 - Income Tax - Approval of Centre for Science & Environmentunder under sub-section (1) of section 35 of Income tax Act, 1961
141/2003 - Dated: 2-6-2003 - Income Tax - Approval of M/s Fluid Control Research Institute under sub-section (1) of section 35 of Income tax Act, 1961
127/2003 - Dated: 9-5-2003 - Income Tax - Approval of M/s Centre for Earth Sciences Studies under sub-section (1) of section 35 of Income tax Act, 1961
113/2003 - Dated: 6-5-2003 - Income Tax - Institution Approved u/s. 35(1)(ii) - National Health and Education Society
101/2003 - Dated: 30-4-2003 - Income Tax - Approval of M/s The Eye Research under sub-section (1) of section 35 of Income tax Act, 1961
095/2003 - Dated: 30-4-2003 - Income Tax - Approval of Foundation for Revitalisation of Local Health Traditions under sub-section (1) of section 35 of Income tax Act, 1961
093/2003 - Dated: 22-4-2003 - Income Tax - Approval of M/s Dr. Jivraj Mehta Smarak Health Foundation under sub-section (1) of section 35 of Income tax Act, 1961
091/2003 - Dated: 16-4-2003 - Income Tax - Approval of Breach Candy Medical Research Centre under sub-section (1) of section 35 of Income tax Act, 1961
090/2003 - Dated: 16-4-2003 - Income Tax - Approval of M/s Madras School of Economics under sub-section (1) of section 35 of Income tax Act, 1961
089/2003 - Dated: 16-4-2003 - Income Tax - Approval of M/s The Childs Trust Medical Research Foundiation under sub-section (1) of section 35 of Income tax Act, 1961
088/2003 - Dated: 16-4-2003 - Income Tax - Approval of India Heritage Research Foundation Parmarth Mandir Premises under sub-section (1) of section 35 of Income tax Act, 1961
087/2003 - Dated: 16-4-2003 - Income Tax - Approval of Central Power Research Institute under sub-section (1) of section 35 of Income tax Act, 1961
086/2003 - Dated: 16-4-2003 - Income Tax - Approval of M/s Thakur Research Foundation under sub-section (1) of section 36 of Income tax Act, 1961
085/2003 - Dated: 16-4-2003 - Income Tax - Approval of M/s Kalyani Gorakshan Trust 240F, Shaniwat Peth under sub-section (1) of section 35 of Income tax Act, 1961
080/2003 - Dated: 9-4-2003 - Income Tax - Approval of M/s Poona Medical Research Foundation under sub-section (1) of section 35 of Income tax Act, 1961
079/2003 - Dated: 9-4-2003 - Income Tax - Approval of M/s Indian Institute of Health Management Research under sub-section (1) of section 35 of Income tax Act, 1961
059/2003 - Dated: 31-3-2003 - Income Tax - The Central Govt. approved M/s Hastimal Sancheti Memorial Trust under section 35(1)(ii) Notification No. 59 of 2003, dt. 31st March, 2003
042/2003 - Dated: 28-2-2003 - Income Tax - Approved M/s Centre for Wind Energy Technology under section 35(1) of Income-tax Act, 1961
041/2003 - Dated: 26-2-2003 - Income Tax - Approved M/s BAIF Development Research Foundation section 35(1) of the Income-tax Act, 1961
040/2003 - Dated: 26-2-2003 - Income Tax - Approved M/s Jnana Probhodhini Samshodhan under section 35(1) of the Income-tax Act, 1961
035/2003 - Dated: 20-2-2003 - Income Tax - Approved Sri Aurobindo Society under section 35(1) of the Income-tax Act, 1961
026/2003 - Dated: 28-1-2003 - Income Tax - Approved University of Pennsylvannia Institute, for the Advanced Study of India u/s 35(1)(iii) of the Income-tax Act, 1961
400/2002 - Dated: 26-12-2002 - Income Tax - Organisation M/s Cancer Institute (WIA) has been approved u/s. 35(1)(ii) of the Income tax Act, 1961
363/2002 - Dated: 9-12-2002 - Income Tax - Approved Vasantdada Sugar Institute under sub-section (1) of section 35 of Income tax Act, 1961