Notification No. 92/2010

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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 Delhi, the D324 December, 2010

S.O. It is hereby notified for general information that the organization Indira Gandhi National Centre of

the Arts, 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, 1961 (said Act), read with Rules SC and 5E of the Income-tax Rules, 1962 (said

Rules), from Assessment year 2010-2011 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 research in social sciences;

(ii) The approved organization shall 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 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-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 shall 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 organization:-

(a) fails to maintain separate books of accounts referred to in sub-paragraph (iii) of paragraph 1; 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 science or statistical research referred to in sub-paragraph (iv) of paragraph |; or (d) ceases to carry on its research activities or its research activities are not found to be genuine: or (c) ceases to conform to and comply with the provisions of clause (iit) of sub-section (1) of section 35 of the said Act read with rules 5C and 5E of the said Rules.
(AJAY GOYAL)
_ Zon Director (ITA-H)
Notification No. “2 /2010 al Po | (F.No.203/17/2010/ITA-I)
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Copy forwarded to: ) el
1. The applicant organization, Indira Gandhi National Centre of the Arts, C.V. Mess Building
Opp. National Archives, Janpath, New Delhi 110 001
2. The Director General of Income Tax (Exemptions), New Delhi
3. Comptroller & Auditor General of India.
4. CCIT, New Delhi
5. Concerned File ;
6. Ministry of Law & Justice (Correction Section), New Delhi.
7. DIT(Systems), New Delhi, for placing on the website incometaxindia.gov.in
8. Guard file. (PAN No. AAATIO395N)
9. ITCC, CBDT (4 copies) (HA
(AJAY GOYAL)
Director (ITA-I1)

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