Income Tax Notification No: 268 (27-Oct-04) Approval of Central Manufacturing Technology Institute, Tumkur Road, Bangalore for the period 1.4.2001 to 31.3.2004 u/s
Notification No. 268 was published on 27 October 2004. Its subject is Income Tax Notification No: 268 (27-Oct-04) Approval of Central Manufacturing Technology Institute, Tumkur Road, Bangalore for the period 1.4.2001 to 31.3.2004 u/s.
This is an approval of a named institution. It affects that institution and the people who deal with it; the years it covers are stated in it and are the whole of its reach.
Notification No : 268
Section(s) Referred : Section 35
Date of Issue : 27/10/2004
Notification No. 268 of 2004, dt. 27th Oct., 2004
Income Tax Notification No: 268 (27-Oct-04) Approval of Central Manufacturing Technology Institute, Tumkur Road, Bangalore for the period 1.4.2001 to 31.3.2004 u/s. 35(1)(ii)
It is hereby notified for general information that the organization mentioned below has been approved by the Central Government for the period mentioned below, for the purpose 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 under the category "Institution" subject to the following conditions:-
(i) The organization shall maintain separate books of accounts for its research activities;
(ii) The notified organization shall furnish the Annual Return of its scientific research activities to the Secretary, Department of Scientific & Industrial Research, 'Technology Bhawan', New Mehrauli Road, New Delhi-110 016 for every financial year on or before 31st May of each year;
(iii) The notified organization shall submit, on behalf of the Central Government, to (a) the Director General of Income tax (Exemption), Aayakar Bhawan, 9th & 10th Floor, Sector 3, Vaishali, Ghaziabad (b) the Secretary, Department of Scientific & Industrial Research, and (c) the Commissioner of Income tax/Director of Income tax (Exemptions) having jurisdiction over the organisation, on or before the 31st October each year, a copy of its audited Annual Accounts and also a copy of audited Income & Expenditure Account in respect of its research activities for which exemption was granted under sub-section (1) of section 35 of Income tax Act, 1961 in addition to the return of income tax to the designated assessing officer.
S. No. Name of the organisation approved Period for which notification is effective
1. M/s Central Manufacturing Technology Institute, Tumkur Road, Bangalore-560022 1.4.2001 to 31.3.2004
Notes :
(i) Condition (i) above will not apply to the organization categorized as "Association".
(ii) The notified Organization is advised to apply in triplicates as well in advance for further renewal of the approval, to the Central Government through the Commissioner of Income tax/Director of Income tax (Exemptions) having jurisdiction. Three copies of the application for renewal of approval should also be sent directly to the Secretary, Department of Scientific and Industrial Research.
File No.203/39/2001-ITA.II (Vol.V)
Rules it names. Rule 6 of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.
Source: the Income Tax Department’s own published text — its page for this instrument.