Notification No. 83/2010

The text, read by machine from the scan

This is not the department’s typed text. The department published this one as a scanned image of a signed paper, so there is no text in the file to copy. What follows was read off that image by optical character recognition and is reproduced without correction — the mistakes you can see are the machine’s, and there may be others you cannot. It is here so the document can be found and read; it is not a substitute for the file, which is linked below. Do not quote from this page.

(TO BE PUBLISHED IN PART IL, SUB-SECTION (i1) OF SECTION 3 OF THE GAZETTE OF INDIA)
Governnicnt of India
Ministry of Finance (Department of Revenue)
(Central Board af Direct Taxes)
New Delhi. the [StNovember, 2010
Notification

$.0, It is hereby notified for general information that the organization Raman Centre far Applied and

interdisciplinary Sciences, Kolkata has been approved by the Central Government for the purpose of clause (it) of sub-

section (1) of section 35 of the Incume-tax Act, 1964 (said Act), read with Rules 5C and SE of the Income-tax Rules,

1962 (said Rules), w.e.f 1.4.2008 (Assessment Year 2009—10) onwards in the category of ‘Other institution’, partly

engaged in research activities subject to the following conditions, namely:-

(T} The sums paid to the approved organization shall be utilized for scientific research: |

(tii) The approved organization shal! carry out scientific research through tts faculty members or its enrolled students:

(lit ‘The approved organization shall maintain separate books of accounts in respect of the sums received by it Jor scientific research, reflect therein the amounts used for carrying out research. ger such books audited by an utcountant as defined in the explanation to sub-section (2) of section 288 of the said Act and furnish the report such audit duly signed and verified by such accountant ty the Cormmissioner of [Income-tax ar the Director of
Income-tax having jurisdiction over the case, by the duc date of furnishing the return of income under sub-
section (1) of section 139 afthe said Act;

{iv} The approved organization shall maintain a separate statement of danalions reccived and amounts applied for scientific research and a copy of such statement duly certified by the auditor shall accompany the report of audir referred to above.

a, The Central Government shali withdraw the approval ifthe approved organization:-
ta) fails 10 maintain separate books of accounts referred to in sub-paragraph (iii) of paragraph |, or th) fails to formish ts audit report referred to nn sub-paragraph (tii) of paragraph 1. or fc] fails to furnish its statement of the donations received and sums applied for scientific research referred

to in sub-paragraph (tv) of paragraph [; or (dq) ceases (0 cary on its research activities or ils research activities are not found to be gemrine: ar (e) ceases to conform lo and comply with the provisions of clause (if) of sub-section (1) of section 35 of the said Act read with rules SC and SE of the said Kutes. Ar.
(AJAY GOYAL)
Director (ITA-ID)
Notification No. &2 /2010 (¥.No.203/05/2010;1TA-i1}
~ =
To
‘The Manager, \ wa uA WV
Govt. of India Press, : | cer. ~
Mayapuri, New Delhi a cots aes OA.
Copy forwarded to: eV
I. The applicant organization. M/s. Raman Centre for Applied and [nterdisciplinary Sciences, (6A, Jheel Road Kolkata 700 07S

2. The Director General of Income Vax (Exemptions). Delhi

3: Camptroller & Auditor Generat of India,

4. CCIT, HI, Kolkata

4: Concerned File

fi. Ministry of Law & Justice (Correction Section), New Delhi.

ve bDrt(Systems), New Delhi, for placing on Lhe website incometaxindia.gov.in

8. Guard file. (PAN: AAATR2888M }

9, TCC, CBDT (4 copies} (2.

(AJAY GOYAL)
Director (ITA-M)

(AR & WaIa & NV il, BS 3 * 39-Bes (ii) A vere)
Ad WAR
faea Aart
Qistee fasirn (ART WeTRT we IS}
ag fees, Rare} mAarA, 2010
arte ay HT, aden by aera a fery vaaeRt ag aiftrafaa rar oar & fe Seq ACE Ent araat Prose, 1962 Gea faa & fra Sa HR Se. * BY Ufsa sraae afta, 1961
(seq afar) &y UAT 35 AT SOUT (1) & Gs (ii) F wisest wr Meiko at 1.4.2008 3 wT
frei: at 2009-2010} & aT & Barer Tae Bet we aerss Us erceisiaading, asda, Herat
Rm feat wal we seit seriuer area 4 aft ‘eq sear a 40h A xeAlfea fear sear F, arette:-
{i} se Wet ot Gord UR at soa apis sepa h fee fra areaM; (i} - Sees Set HOA Ba Baral Fea Sto ATAifSA Brat se ataR a ava Het ata; (il) HEN tinea Sonar spears a fae sea ger oer UA a Ader A oer aT wet eae
~. WE wet F iv wed UR SHA aes as Bi, Sea Higa A ut 268 Fi 3a UT (2) #
Sordiara A aan asnita fet caran 8 aoe Grar-aét A Arar ahen seen sik sea Hie Ar
URT 139 HY Se tT (1) & Hasta ara faaeh geqa ane Sr ferge fahe ae te Aenean enn faftad weatta wa seaeRa char oie Roe aaa A eile tet ae wae waa Ha HHT
faders aT Wea ART; (iv) = Hee Aare Soars seit & few we et oa waa TR an Hae faa Tala HT
sadad can wen foe & arr ear aera arr eirad Tents tS fearon 4 viet weaa ater
2. Se ATER Ae sacl asa & eet aie Haaiiad Water: , (#) 9 trae 1 & ao-has {it} A sieahea War adr wel Tea. sera (2) tars 1-4 39-8urare Gil} A sfeaiae sat cer when fate weaa set ate; Hear (1) = rare 1 & 3o-tqranp (iv) A sieahta Arete eWay % Tay WIA Ud Wade at a TAT
Yaar Wee aigl SUV, HAT
(2) AGAT Setar wet aa de aT Ga Siar gas sede Hel at aera wel wea aca; sear (3) 3c feraateeil & fra 5a HT 5g. & are ufdd seq Hiren Sr tenT 35 A Foe (1) #
Gs (ii) Meera & ateret sgt ea Fe Seer Wet eT AT B—
(starr zien )
. Pres amet)
(95T.47.203/05/201 0-37. Fet.-1 1)
after x. 23 22010
Wat Hi,
RT PN AAC, arma, a§ fect sitet: sitet wera ar