TMI BlogScientific research expenditure - Bose Institute, Kolkata approved as an organization for purpose of section 35(1)(ii)X X X X Extracts X X X X X X X X Extracts X X X X ..... notified for general information that the organization Bose Institute, 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 5E of the Income-tax Rules, 1962 (said Rules) , from Assessment year 2009-2010 onwards in the category of 'ASSOCIATION', partly engaged in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 certified by the auditor shall accompany the report of audit referred to above. 2. The Central Government shall withdraw the approval if t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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