Notification No. 22/2010

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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, the2 #A pril,2011
| Notification | | |
5.Q. It is hereby notified for general information that the organization Indian Society of International Law, New Delhi :
has been approved by the Central Government for the purpose of clause (ill) of sub-section (1) of section 35 of the Income- |
tax Act, 1961 (said Act), read with rules 5C and SE of the Income-tax Rules, 1962 (said Rules) with effect assessment year
2010-11 onwards in the category of ‘Other Institution’ partly engaged in research activities subject to the following
| | — conditions, namely:- a | :
| (1) 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 books of accounts and 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: | | |
a (iv) 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 shall accompany the report of |
| audit referred to above.
| 2. | The Central Government shall withdraw the approval if the approved organization:- |
i (a) fails to maintain books of accounts referred to in sub-paragraph (iii) of paragraph 1; or |
Po (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 not found to be genuine; or
| (e) ceases to conform to and comply with the provisions of clause (iii) of sub-section (1) of section 35 of the
| | | said Act, read with rules SC and SE of the said Rules. oh |
| (AJAY GOYAL)
| | : Director (ITA-ID
= Notification No.2"? _/2011 (F.No.203/43/2010/IT A-I1)
To | 7
| The Manager, | |
; Govt. of India Press, |
: Mayapuri, New Delhi | |
| | Copy _ forwarded to: |
, 1, The applicant organization, Indian Society of International Law, V. K. Krishna Menon Bhawan
| 9, Bhagwan Dass Road, New Delhi 110 001 a |
2. The Director General of Income Tax (Exemptions), Delhi
| 3. Comptroller & Auditor General of India.
| 4, CCIT, New Delhi | |
| 5. Concerned File : | ,
6. Ministry of Law & Justice (Correction Section), New Delhi. |
7. Dil(Systems), New Dethi, for placing on the website incometaxindia.gov.in |
| | : 8. Guard file.: PAN AATIO142B | ;
9, ITCC, CBDT (4 copies) Can
: | (AJAY GOYAL)
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