U/s 35(1) (iii) of IT Act 1961 Central Government approves ‘Sri Sharada Institute of Indian Management Research Foundation Trust, New Delhi - 33/20200 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 33/2022 New Delhi, the 19th April, 2022 S.O. 1875(E). -In exercise of the powers conferred by clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (43 of 1961) read with rules 5C and 5E of the Income-tax Rules, 1962 , the Central Government hereby approves Sri Sharada Institute of Indian Management Research Foundation Trust, New Delhi, (PAN: AAJTS0088H) as other Institution under the category of University, College or 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 Income-tax Act, 1961 read with rules 5C and 5E 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 2022-23) and accordingly shall be applicable for Assessment Years 2023-2024 to 2027-2028. [F. No. 203/06/2021/ITA-II] RAVINDER MAINI, Director Explanatory Memorandum : It is certified that no person is being adversely affected by granting retrospective effect to this notification.