Notification No. 19/2011

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aaret Po Sto Ue0-33004/99 SiBbo. REGD. NO. D.L-33004/99
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Che Gazette of India
. EXTRAORDINARY |
AM [AVS 3—Sq-WUE (ii) oe oo
PART I—Section 3—Sub-section (ii) ;
. wiftreere & wentioter
| PUBLISHED BY AUTHORITY
-@ 579] ae facet, wererarc, attet 5, 2011/8 15, 1933
No. 579] NEW DELHI, TUESDAY, APRIL 5, 2011/CHAITRA 14, 1933
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BIB, 694(31),— HAS Was HI NS, STAT saa, 1961 (1961 Ht 43) st AT 295
BR 9e8 wieral ar waht ard Eu, saa frm, 1962 eT atk deter eet & fee frfafed
Fram ware @ seta, — |
1. (1) $F fraat ar afar ara ara-ae (ater Geter) fray, 2011 21
(2) 4 waa F var wt ata at waa att | |
2. a1a-ar fray, 1962 (fara gad Fae Gear sae Fras Her Tae) & fran sn (a) “agit” weq, wel-set 4 ard & ar alg fear ae ; (@) 3a-fram (1) @ Gs (i) 4, “ews (ii)” TH, Shae SR se SB Tea, “AT
GS (iii)” WR, ShsH AR Tar saseenfis fey aah |
3. sat fram @ fran ses eer he freafefon Fras ven eT, ae —
“2 ud fare alta wed eu feet seeders ang Hl oT 35 St Sa-aMaI (1) H Qvs ii) a GUS (iii) S ae arate Wer feat aroT
Oo 5a. (1) aaer ade A a unas sees, aenfeerfa, Safes aq 7
artes faa Y ade om afer aqder wen eT.
(2) maee aqader a4 tad arrears ferareerg BET |
(3) 3s St S-URI (1) & GS (ii) A OVS (iii) B AeA paler St SoM
ee Ae Aaa aa cer sfeal vem sik Vet afeat wt Auden aa 288 aH
3U- MT (2) B Patan F gerafeanfad saHsee ST HULM Te Ca saHse STI .
1239 GV/2011 (1)

2 7 | THE GAZETTE OF INDIA : EXTRAORDINARY [Parr II—Sec. 36) .
Rare wT A RTS Se eats Ge Mader oF Ree ara ww aiRenet eA Ta
SIG aQaa UW sra-ae Pera Hl aT 139 aH Taare (1) H sells sra-ape faaeoht

a ot fad anhe ot yor |

age wr ma dal a ak dae aqdas a annie fess 4
aeart a aiferet aga & fey waar at ag ahr aT yer fear wa sik VS
feat at date err waa wo S warftra wfa saftas (3) F fee tater Rare FH

| ae ar | .

(5) srpaert UA aT 139 Ht saeT (1) S alts ara at faa meqa wet at frat ara de aay aged at area freee of frei 8 gaat wae faa HEY BET :- .

(i) Faas S chr Sue ent fey aqder ors w ve farqa fear ;

| (i) af & ahr asta ate oirerstty oPrensit A ware arqeiert eral ar

Saree feazor ; |

. (iii) 73 @ dem fed tee a aa wan offer a ardeq afk waa

°feregtpa fer oT ;

(iv) aeTet a8 & eer fey art aet adam cRarornstt GS Grips site WS
ara & fay facta are |

(6) Ue ana-ae argaa Ur ora-ax Preerar a ae wares B ura & fo -

(®) ardent Hy cren safest wal wE ers; a .

(a) srpeera Uy sot Toe Rare Sy FH areHat vets ; A

(7) agent Ur A one S fey ore os Uy sie soar St as ora wr aot freer ar sutra (5) ¥ Pfese fear set fear ; 7

(@) odert ery A onl agers farerg He da ax ar F ar vas feared warhtras wet S ; a 7 |

(3 ssa Ura wa wd St WW Ae ae wer S fH sey wd ay Va orqared wart fear Tar er, ad ae waka ywaws wet S vend wad We (@) o ws (@ 4 fee oR

ae F Rare eta UM HY amet 139 a UIT (1) S seis ara Ht faaroft wrger oe a ate & ve we at sat o ae Qa ee Pl
4, oa Praa & GRRE 2 FH wen Us S wa we Pefeafia Wao war ET, sae:

7 “ea -

| (Pan su ik su afaq]

sre wT S AT A ors sida, 1961 @ ener 35 @ BaerT (1) Fes.

(ii): a Gs (iii) S anita ated @ fey mnaea THT , .
4. (i) err an TH atte ewig arate aT -

Gi) ae RaERRarn erase sik oreoa aT ve wis Tart He aie aft arr sect of arqaied 2 at ohpien teat oft ada ater et arta fora [pum via dam wr] | . |

. (iii) ae aqaren OS A aT @ fern Tar St at Sa Gol ar Teokes HX fora

eR agar ave fan va om [ateneqaed ot aa oF ae
MAYA St Hh WTA HY] |
(iv) ae artes Pred anger ah oar at aE BI | _

2, try aH After we a | |

oar eerie drengdt 3 uM art so at | Rewer S wT

ar wfa Wor HY) | | |

3. oes UT GT Vea |

4. (i) WT Barger wererenyarpaart |foen wr Tar (TA) ; (ii) TTT HT aN; | |
(ii) WH S Vs aat oa ae sik on VT waETeTerar Ysa sr
ARGH & ;

(iv) WA an weg oT W aqder Parmer 4 at By oraal a Ha
CAI ;
«gr @ enfants srpiars wefeensit atk anki wt (i) daa stk aie ;
Gi) TA ok was, ots FH} arya aed 5
Gii) BE oro arpdera wefaarenes, sro Gt ora Utes; |

6. ay Ere ere A fey ay aaa fava site Racy : |
(@) er ex flea de ast S dea WI wt ag sya oRabrng, ale arg
Gi) awe oRabrrTs, FA wR ee at @ eee or fea ax a, aa adam oRatarang ul flect asf a ae wt ze ;

Gil) Peet wena wea Tr sixes angers oPrey A woofer arqeiera cre ;

. 4 THE GAZETTE OF INDIA : EXTRAORDINARY {Part II—Sxc. 3(ii))
7, ernie fas a aifesat aqeia 4 tehe aqden a ade & ary faa: * |
| (i) faaite ay oer, dimard, vefeat aie carte ; |
(ii) EIA Borel, Uae, cea, satnt F quae ; (iii) srera fey art set Saal HT CIA CA Aet VATE ; (iv) wIga fo wy, aftra tee, afe wg ef, sie ates, ch faa a 4 ?
(v) er saqeq (i) a afta sere dian, cata ak aedie afte wg Ty 8 a fHatsa at ag e afk afe at ng 8 ah fas are ?
| (vi) fasta 4g freia/arsc ; |
: (vii) 4g TRacaad a ane wo O Mor wt TE ;
_ (viii) wfeferenttrer & fee anaes fear venurer fey me ; (ix) Ye a virion are fret G sam, ae arg at |
8. an fee dy asl S che dated wife, worl oreenonsil ak wR usps sie & ay afk GH ger Aeny TT WS arya aa A fey ay
. frarnera & fay WS stewart St Era GS dada A va dena feu wars
Be |
9, afer A arian & fey seara arias sik US oreiwal oe ei are Marfa
BI SW Ee H fay fata cats |
10. (i) WA @ ara & via (fiwe ds asi & fax)
(ii) Prater faferfscat saat ay :
(erst waren dente, asatha, afe ae or Prerteor fever zrar ei)
| (iii) ama ah ifs ah wa weqa at ag A?
41. frst ds ast & chr aque GA aR ort at ag sik aan G
| fore areafae wa UY sory at ry vA:
ay Wet wes wey (2) F a wa 4
| . ayer & fay aaa ww a
Bua BH Wye vara ;
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a Sn
12. eran ot od dors wy, fore Gad aH, We ste a sik wah SG wes S
a fea a ast & aes tra w ded wha efita St ay Gare sR we afte uh et are arent & erel wrat testis Gt aPT Hy)

[aM Tews 304i) 7 Sree aT: STE Co
43, fied oh ae Ser Seale aie Set wea
14. WAR He 10 4 afta as @ ek ayers G fey wos wal at as wna B
fey ay fare : oo i) ee A ara PAT ; |
. (ii) Hora A erates faa ; (iii) Rort wfeyferai ; |
(iv) tax fetax onfe ;
. (v) Be He 5; :
(vi) oa, afe Gg sl, vit (i) B (v) a Fat ond F |
.- Saafera fara ore & fe coded year AA adtes TO six fazarr G aq wer & |
BUTE
"Te |
| ua ane 10(21) @ sella Ge Hr stat HR aret separ WA set Weqa farar arg
1. WS ahr ora When atari afer das wt Ha ay
2. wR He 1 F ffse ara at Oh a at dma S seal SG fog goa: ae
MrT: BIT Ht ws F aT Bray Ht WY Wastt ays
3. UTA @ vexal G fry datas ae |
4. 3) Past aw Paci at see, waar you sik Sas ot ae ara afta Hea ay oa St an aha fig fos tra St Pifeat or fra ar Peta far ore & |
(ii) Set fafeat ar atte, ferret ant 11(6) A fafriase eat + freer set fevat war g .
om |S ot A oo GS aA A area | Paar a| far 8
eae | a vat FRR A wes as [afea yea | aa a es ee es a ee ee
1239 Gf) -2
/ ae :

6 | “THE GAZETTE OF INDIA : EXTRAORDINARY [Parr 1I—See. 3(i)]
—-5. tm atioaawt ea ae (ii) Re GRAN Tae Veer HI ord Het S ary s ?
(iii) en WS ONER S tae F yors Get seat WI Ags 7
6. afteral ot wepfa ara sik aoe dat aly (act @ fie ailk ae Mea fon
Re aftrarat ar saarr fers wer 8)
7. GTA Et U saat ak @ Peieftsa & wa feu ag wee, wfayfeat ae ara waft ar aie:
(i) Sart ar aioe ; |
(ii) tan wg ale, Bree tre a ve ore wry B aie or rary fea es; (iii) wei fg afar Gea toad & set fey sfanad Hes GT GY Ta; (iv) STs Gr wae (fore aS AT Gore Ty) ; |
_ (v) Rade, WaT Ul Meee HT AKAN : .
| (vi) BS Wes Rr vor (i) 8 (v) gH F Pifeve org wt aafea wRar fea
Rea SI .
wg, wea eH SH ona oT BAS aT aT Gea fe aofs or det Ais A maT aT
saat fear var an rad oRoaer yest wa SU sear wa S fHet fears afer Bod waa, often, wRefe (ae at ¥ doRaftia St a el) wrt Be es |
afe tear & a saat aie Ae |
9. aT 10(21) B Vest Waw AI BM AP] Ms 11(3) H arene ue WA at ay east WE YHA | |
mafia feat ora & fe sodod gan At wakes prvert aie faery @ =A
oa — Lafeqert 19/2011. S. 142/3/2011-Srtea] ;
| Sait ear, Freee (erttee-1)
feuqut : Ae frea afarran U. FL, 969(H), ate 26 are, 1962 ‘art wanfera fire are y |
| aR 2 SF sifer wees sra-ar (Feu eeies) Fray, 201) afr w. saT.
: 647(H), athe 29 Are, 2011 srt fee TT |

__ amt ave 3(4i)) ART UST: TOT pS
. _ MINISTRY OF FINANCE po.
(Department of Revenue)
7 (CENTRAL BOARD OF DIRECT TAXES) ©
. NOTIFICATION
. | "New Delhi, the 5th April, 2011
— | : INCOME-TAX .
- §,0. 694(E).— In exercise of the powers conferred by Section 295 of the Income-tax Act, 1961 |
(43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the
Income-tax Rules, 1962, namely:— a CO | 7
1. (1) These rules may be called the Income-tax(Fourth Amendment) Rules, 2011.
(2) They shall come into force on the date of their publication in the Official .
Gazette.
_ 2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), in rule
5C,-
(a) the word ‘scientific, wherever it occurs, shall be omitted; (b) in sub-rule(1) in clause(i) after the words, brackets and letters “clause(ii, the © .
words, brackets and letters “or clause(iiiy shall be inserted.
3. For the rule 5D of the said rules, the following rule shall be substituted, namely:-
“Conditions subject to which approval is to be granted to a. research association under clause (ii) or clause(iii) of sub-section (1) of section 35.
5D.(1) The sole object of the applicatt“research association shall be to |
undertake scientific research or research in social science or statistical research as the case may be.
(2) The applicant research association shall carry on the research activity by itself.
(3) The tesearch association seeking approval under clause (fi) or clause (iti) of sub-section (1) of section 35 shall maintain books of account and get such books audited by an accountant as defined in the Explanation to sub-section (2)
of section 288 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. vs (4) The research association shall maintain a separate statement of donations uo received and amount applied for scientific research or research in social science

“3 ‘THE’GAZETTE OF INDIA : EXTRAORDINARY {Part Il—Sec. 3(ii)]
or statistical research and a copy of Such statement duly certified by the auditor shall accompany the report of audit referred to in sub-rute (3).
(5) The research association shall, by the due date of furnishing the return of income under sub-section (1) of section 139, furnish a statement to the
Commissioner of-Income-tax or Director of Income-tax containing—
(i) a detailed note on the research work undertaken by it during the previous year; ; (ii) a Summary of research articles published in national or international journals during the year:
(iii) any patent or other similar rights applied for or registered during the year; (iv) programme of research projects to be undertaken during the forthcoming year and the financial allocation for such programme.
(6) If the Commissioner of Income-tax or the Director of Income-tax is satisfied that the research association—
(a) is not maintaining books of account, or -
(b) has-failed to furnish its audit report, or (c) has not furnished its statement of the sums received and the sums applied for scientific research or research in social science or statistical research or a statement referred to in sub-rule (5), or (d) has ceased to carry on its research activities, or its activities are not genuine, or (e) is not fulfilling the conditions subject to which approval was granted to it, he may after making appropriate enquiries furnish a report on the circumstances referted to in clauses (a) to (e) above to the Central
Government within six months from the date of furnishing the return of income under sub-section (1) of section 139”.
‘
4. In Appendix |} to the said rules, for Form No.3CF-l, the following Form shail be substituted, namely:-
‘FORM NO.3CF-I
[See rules 5C and SD]
Application Form for approval under clause (ii) or clause (iii) of sub-section (1)
of section 35 of the Income-tax Act, 1961 in the case of a research association
1. (/) Name and address of the registered office of the Association;

(i) Enclose a copy of the Trust Deed/Deed of Registration/Memorandum and Articles of. Association, and if the Association was approved earlier, furnish approval number and date of the latest notification

(Please enclose a copy];
_ (if) lf approval was withdrawn in the past, mention reasons on account of
, which the approval was withdrawn [Enclose a copy of the
Order/Orders withdrawing approval/approvais],

(art are 3G) | SNS HT THT: AAA Co 9
(iv) ~- Date from: which approval is sought for. * _
2. _ Legal status of the Association:
Whether Registered Society or Company or Others. (Enclose a copy of certificate of registration/incorporation)
3. Object of the research association.
4. (i) Address(es) of the research taboratory/ research facility of the
Association, (i) Year of establishment; .
me (ii) | Name and address of the Officer of the Association in-charge of the
- laboratory/research facility; (iv) Total number of employees engaged in scientific, social or statistical research activity carried on by the Association.
5. List of research facilities or assets owned by the Association:
0) Plant and machinery; (i) Land and building along with cost of acquisition, (iif) Any other research facility/asset with cost of acquisition.
6. Research subjects and projects undertaken by the Association:
(i) Research projects completed by the association during the last three years, if any; . . .
(i) | Research projects, which have been taken up during the year and research projects which are underway from the past years,
, (ii) | Research papers published in any eminent national or International
Research Journal.
7. Other details of scientific research or research in social science or statistical research : :
(/) New products, processes, methods, techniques developed; (ii) Improvements in the existing products, processes, methods, techniques; .
(ii) — Products of import substitution; (iv) Patents filed, obtained, if any, and if so, in whose name?
(Vv) Whether products, processes methods and techniques mentioned at (i) .
above have been commercialized or implemented and if so, by whom?
(vi) New theories / models developed; (vii) New hypothesis which has been widely accepted; (viii) Any copyright applied for/ obtained; :
(ix) Earnings from patents or registered trademarks, if any.
8. Enclose details of seminars, conferences, workshops and training courses, etc., conducted by the Association during the last three years and a brief note
7 regarding the relevance of such exchanges to the research area or activity carried on by the Association.
1229 06) 0- ZB.

10 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr I—Sec. 3(ii)]
9. Programmes contemplated for research in future and financial projections to meet the likely expenditure on such programmes. —
10. Sources of income of the Association (for the last three years); (i) Indicate assessment particulars:
(PAN, Ward/Circle, if assessed to tax)
(iii) | When was the last return of income furnished?
11. Amounts received by the research association and actually applied for research by it during the last three years: .
. Year Amounts received Amounts actually utilised for research out of the amounts
“at golumn (2)
Total
12. Attach a list of donors giving their names, complete postal addresses and the amounts paid by each of them to the association during the last three years.
(Mention PAN of donors paying the sums in excess of fifty thousand rupees)
13. Enclose the copy of audited annual accounts of the association for the last
+: three years.
14. Investments made out of the amounts not utilised for research during the year mentioned at item 10 above:
(i) Fixed deposits with banks; (i) Fixed deposits with companies; (iif) Government securities; (iv) Shares, Debentures, etc.; (v) Cash in hand; , (vi) Others, if any, not covered under (/) to (Vv) ;
. ; §
Certified that the above information is true to the best of my knowledge and belief.
PIACE.. 0 ec ece cence
+ Dale... c cee ceeees
SIQNALUIE. 0 eee ee
Designation. .............ccccceceee tees
Full AAOreSS..............02:cce eee

[art It—are 3(ii)] so me aT TT: rarer no
ANNEXURE 7
To be furnished by a research association claiming exemption
, . '. under section 10(21)
- Financial Year ............ -
4. Total income of the Association including voluntary contributions received
_ during the year. mo , .
2. Amount of income referred to at item 1 above that has been or deemed to have been applied wholly and exclusively for the objects of the Association,
3.. | Amount accumulated for the objects of the Association. ;
4.()) Details of modes in which the funds of the association are invested or
‘ deposited showing nature, value and income from such investments or .
deposits. | ; .
7 (i) Details of funds not invested in modes specified in section 11(5):
Serial | Name and address of | In the case of | Face value of | Income from |
- | Number the a company — Investment. Investment.
concern. number and .
class of | . .
shares held.
a Oc) a ¢) (3
es ee ee ee es a ns ae I
5. (i) is the association carrying on any business (give details)?
(fi) Is the business incidental to the attainment of its object?
(iii) | Are separate books of account maintained in respect of such .
business?
6. Details regarding the nature, quantity and value of contributions (other than cash and the manner in which such contribution have been utilised).
7. Details of shares, security or other property purchased by or on behalf of the association from: a (/) the founder of the association; oe . (i) any person who has made a contribution exceeding rupees one lakh to the association; (ii) | any member of a Hindu undivided family where the Hindu undivided _
family is a founder; ; (iv) the manager (by whatever name called) of the association; (v) a relative of the founder, member or the manager,
. (vi) ~ any concern in which any of the persons referred to in sub-items (i) to |
(v) have a substantial interest.
8. Whether any part of the income or any property of the association was used .
_ or applied, in a manner which results directly or indirectly in conferring any benefit,

2 . THE GAZETTE OF INDIA : EXTRAORDINARY [Parr I—Suc. 3(ii)]
-. amenity or perguisite. (whether converted into money or not) on any interested _
person. If so, the details thereof. . :
9. Amount deemed to be income of the association by virtue of section 11(3), as applicable by the first proviso to section 10(27).
Certified that the above information is true to the best of my knowledge and belief.
ad [: (re .
DE) (- re
SIQNALULE 0... oat e cece eens
Designation. ..........0..0c.ccceccce en
: Full AGOY@SS..00.. 00000. ccc cece a - {Notification No. 19/2011/ F. No. 142/572011-TPL]
. | ASHISH KUMAR, Director (TPL-1)
__ Note:—The principal rules were. published vide notification No.S.O.969(E),
_. dated the 26" March, 1962 and last amendment by Income-tax (Second
Amendment Rules, vide Notification S.O. No.647(E) dated the 29" March,
2011).
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Dethi-110054.