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

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..... ai Approved as scientific research associations/institutions Notification No. S.O No. 22, dated 25-2-2009 It is hereby notified for general information that the organization Centre for Wind Energy Technology, Chennai 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 (said Act), read with Rules 5C a .....

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..... 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 of the said Act; (iv) The approved organization shall maintain a separate statement of donations received and amounts applied for scientific research and a copy of such statement duly certi .....

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