For the purpose of Section 35(1)(ii) - organization The Voluntary Health Services, T.T.T.I. Post (Adyar), Chennai has been approved - 194/2005 - 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 NOTIFICATION No. 194/2005, Dated 18-8-2005 It is hereby notified for general information that the organization The Voluntary Health Services, T.T.T.I. Post (Adyar), Chennai-600113 has been approved by the Central Government for the purposes of clause ( ii ) of sub-section ( 1 ) of section 35 of the Income Tax Act, 1961, read with rule 6 of the Income tax Rules, 1962 for the period from 1-4-2003 to 31-3-2006 under the category, university, college or other institution, partly engaged in research activities (and not as a scientific research association existing solely for research) subject to the following conditions: ( i ) The approved organization shall maintain separate accounts for its research activities. ( ii ) For each of the financial years for which the approval is being given, the approved organization shall submit a copy of its audited Income and Expenditure account in respect of the research activities for which it has been approved under sub-section ( 1 ) of section 35 of Income Tax Act, 1961 to the Commissioner of income-tax or Director of Income-tax (Exemptions) having jurisdiction, on or before the due date of filing of return of income or within 90 days from the date of this notification, whichever expires later. ( iii ) The approved organization shall also enclose with the Income and Expenditure account referred to in paragraph (ii) above, a certificate from the auditor: ( a ) specifying the amount received by the organization for scientific research in respect of which the donors are eligible to claim deduction under clause ( ii ) of sub-section ( 1 ) of section 35. ( b ) certifying that the expenditure incurred was for scientific research. [F.No. 203/44/2004-ITA-II]