Notification No. 42

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(TO BE PUBLISHED IN PART I], SUB-SECTION (11) OF SECTION 3 OF THE GAZETTE OF INDIA) °
Government of ladia ,
Ministry of Finance (Department of Revenue)
(Central Board of Direct Taxes)
New Delhi, the | &FJune, 2010
Notification

$.0. itis hereby notified for general information that the organization Kashba Youth, Egra, Purba Medinipur, West

Bengal has been approved by the Central Government for the purpose of clause (iii) of sub-section (1) of section 35 of the

income-tax Act, 1961 (said Act), read with Rules 5C and SE of the Income-iax Rules, 1962 (said Rules},

from Assessment year 2010-11 onwards in the category of ‘Other Institution’, partly engaged in research activities subject to the following conditions, namely:-

(i) The sums paid io the approved organization shall be utilized for research in social sciences;

(ii) The approved organization shall carry out research in social science or statistical research through its facully members or its enrolled students;

(tli) The approved organization shail maintain separate books of accounts in respect of the sums received by it for scientific

; research, reflect therein the amounts used for carrying out research, get such books audited by an accountant as defined in the explanation to sub-section (2) of section 288 of the said Act and furnish the report of such audit duly signed and verified by such accountant to the Commissioner of Income-tax or the Director of Income-iax 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 shail maintain a separate statement of donations received and amounts applied for research in social science 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 the approved organizatian:-

(a} fails to maintain separate books of accounts referred to in sub-paragraph (ili) of paragraph 1; or (b} fails to furnish its audit report referred to in sub-paragraph (#1) of paragraph |: or (c} fails to furnish its statement of the donations received and sums applied for research in social science or statistical research referred to in sub-paragraph (iv) of paragraph 1; or (d) ceases to carry on its research activities or its research activities are not found to be génuine: or (e) ceases to conform to and comply with the provisions of clause Gil} of sub-section (1) of section 35 of the said Act read with rules 5C and SE of the said Rules. aD y fo wee 7h
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—— ; Lo ~ (AJAY GOYAL)
5 ; Q Director (ITA-L)
Notification Na. hig /2010 a ; oye (F.No.283/85/2000/TPA-ED
To ; poe ;
The Manager, : oo .
Govt. of India Press, VO mo
Mayapuri, New Delhi uo :
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Copy forwarded to: “ym x
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I. The applicant organization, Kashba Youth, Egra, Purba Medinipur, West Bengal S

2. The Director General of Income Tax (Exemptions), New Delhi py ae

3. Comptroller & Auditor General of India. * 2

4. CCIT, Jaipur itacta Shox AY

5. Concerned File oad Se ae

6. Ministry of Law & Justice (Correction Section), New Delhi, — _——

7. DiT{Systems), New Delhi, for placing on the website incometaxindia.gov.in ee

8. Guard file. SN fo ae

9. ITCC, CBDT (4 copies) AS) (

aS “— {AJAM GOYAL)
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