A notification
Notification No. 89/2010 was published on 7 December 2010. Its subject is A notification.
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 Do not quote from this page.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 (I, SUB-SECTION (ii) OF SECTION 3 OF THE GAZETTE OF INDIA)
so ; Government of India
” Ministry of Flnance
{Department of Revenue}
(Central Board of Direct Taxes)
New Delhi, the ] is December, 2010
Notification
3.0. It is hereby notified for general information that the organization Arogyaseva Medical
Academy of India, Pune has been approved by the Central Government for the purpose of clause {ii) of sub-
section (1} of section 35 af the Income-tax Act, 1961 (said Act), read with Rules 5C and 5E of the Income-tax
Rules, 1962 (said Rules), with effect from 1.4.2006 {Assessment Year 2007-08) onwards in the category of
other Institution’, partly engaged in research activities subject to the following conditions, namely:-
(i) The sums paid to the approved organization shall be utilized for scientific research,
(ii) The appraved organization shall carry out scientific research through its faculty members or its enrolied
students:
(ii) The approved organization shall 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 beoks 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-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,
(iv) The approved organization shail maintain a separate statement of donations received and amounts applied for scientific research 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 organization:-
{a) fails to maintain separate books of accounts referred to in sub-paragraph (iii) of parag raph 1; OF
(b) fails to furnish its audit report referred to in sub-paragraph {iii} of paragraph 1; oF
{c} fails 10 furnish its statement of the donations received and sums applied for scientific research referred to in sub-paragraph {iv} of paragraph 4; 0°
{d) ceases to carry on its research activities or its research activities are not found to be genuine; oF
{e) ceases to conform to and comply with the provisions of clause {ii} of sub-section (1) of section 35
of the said Act read with rules 5C and 5E of the said Ruies.
"(AJAY GOYAL)
Director (ITA-I)
Notification No. _ OF/ 2017 (F.No.203/77/2008 /ITA-II)
To
The Manager,
Got, of India Press, —
Mayapuri, New Delhi
Copy_forwarded to: oo (12,
1. The applicant organisation. = eget 7 L-
2. The Director General of Income Tax (Exemptions), New Deini _— \ 2, \a \ WY
3. Comptrolier & Auditor General of india. ee * ae
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6. Ministry of Law & Justice (Correction Section), New Delhi. et Ne
7. DIT(Systems), New Dethi, for placing on the website enetaxinaia gown 7 fe a, Guard file.
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Source: the department’s scanned file.
Source: the Income Tax Department’s own published text — its page for this instrument.