Section 35(1)(ii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved scientific research association/institutions

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..... n/institutions Notification No. 4/2010 (F.No.203/64/2009/ITA-II), Dated: 28-1-2010 S.O. 348.- It is hereby notified for general information that the organization M/s. School of Human Genetics and Population Health, Kolkata, 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 and 5 .....

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..... verified 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 .....

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