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U/s 35(1) (ii) of IT Act 1961 Central Government approved M/s Patanjali Research Foundation Trust, Haridwar - 79/2021 - Income TaxExtract MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 79/2021 New Delhi, the 12th July, 2021 S.O. 2804(E) .-In exercise of the powers conferred by clauses (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (43 of 1961 ) read with rules 5C and 5D of the Income-tax Rules, 1962 , the Central Government hereby approves M/s Patanjali Research Foundation Trust, Haridwar (PAN:- AABTP8183E) under the category Research Association for Scientific Research for the purposes of clauses (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with rules 5C and 5D of the Income-tax Rules, 1962. 2. This Notification shall apply with effect from the date of publication in the Official Gazette (i.e from the Previous Year 2021-2022) and accordingly shall be applicable for Assessment Year(s) 2022-23 to 2027-28. [F. No. 203/09/2020-ITA-II] PRAJNA PARAMITA, Director Explanatory Memorandum : It is certified that no person is being adversely affected by granting retrospective effect to this notification.
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