TMI BlogExemption Under Section 35(1)(ii)- Scientific Research Expenditure - Approved Scientific Research Associations/Institutions - Centre For Dna Fingerprinting And Diagnostics, Hyderabad Andhra PradeshX X X X Extracts X X X X X X X X Extracts X X X X ..... that the organization "Centre for DNA Fingerprinting and Diagnostics, Hyderabad (PAN-AAATC2727J) 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 5D of the Income-tax Rules, 1962 (said Rules) , from 01.04.2012 onwards in the category of 'Scientific Research Associatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in respect of concerned Departments 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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