Notification No. 82/2010

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(TO BE PUBLISHED IN PART II]. SUB-SECTION (ii) OF SECTION 3 OF THE GAZETTE OF INDIA)
: Government of India
Ministry of Finance (Department of Revenue) ‘
(Central Board of Direct Taxes)
: New Deihi, tha October, 2010
Notification

$.0. it is bcreby notified for general information that the organization Centre for the Study of Developing Societies,

New Delhi 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, 196? (said Act), read with rules SC and SE of the Income-tax Rules, 1962 (said Rules) fram Assessment year

2010-2011 onwards in the category of ‘Other Institution’ partly engaged in research activities subject to the fotlowing

conditions, naniely:-

{i} The sums paid to the approved organization shall be utilized for research in social sciences;

{ii} The approved organization shal! carry out research In social science or statistical research through its faculty members or its enrolled students;

{iii} The approved organization shall maintain separate books of accounts in respect of the sums reecived 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 verifted 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:

fiv} The approved organization shall maintain a separate statement of donations received and amounts applied for research in social sciences and a copy of such statement duly certified by the auditor shal! accompany the report of audit referred to above.

aE The Central Government shail withdraw the approval if the approved organization:-
fs} Tells ta maintain sparace Louk, ui accounts referred tw in sub-paragraph (11) of paragraph |; or
{b} fails to furnish its audit report referred to in sub-paragraph (iii) of paragraph 1; or (c) fails to furnish its statement of the donations received and sums applied for research in social sciences 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 nat found to be genuine, or
{c} ceases lo conform to and comply with the provisions of clause (ii} of sub-section (1) of section 35 of the said
Act, read with rules SC and 5E of the said Rules. ae a Fae (Ajay Goyal)
‘ae SL 4 Director (ITA-EI}
Notification No. of /2010 ; (F.No.203/3/2010 ATA-I)
AY “é
The Manager, seg &:
Govt. of India Press, ’ 2
Mayapuri, New Dethi y- ee Re
Copy fonvarded to: \ | |
1. The applicant organization, Centre for the Study of Developing Societics, New Delhi
2, The Director General of Income Tax (Exemptions), New Delhi
3: Comptroller & Auditor General of India.
4. CCITT, New Delhi
3. Concerned File
6. Ministry of Law & Justice (Correction Section}, New Dethi.
7. DIT{(Systems), New Delhi, for placing on the website incometaxindia.pov. in
8. Guard file. (PAN; AAATCSO38N }
9, iTCC, CBDT (4 copies) sees Ee an]
ay Hie Sesriaeo M Alay al wom a pds po _. “(Ajay Goyal)
Syne iT, i = 5
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