Notification No. 23/2011

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| (1O BE PUBLISHED IN PART II, SUB-SECTION (11) 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 2 #® April,201 1
Notification :
S.C. lt 1s hereby notified for general information that the organization Centre for Social Studies, Surat 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), reaG with rules SC 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:-
| (i) The sums paid to the approved organization shall be utilized for research in social sciences; (ij Fhe approved organization shall carry out research in social science or statistical research through its faculty members
3 or its enrolled students: | |
a the approved organization shall maintain books of accounts and get such books audited by an accountant as defined in
: ine 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:
thy) The approved organization shall maintain a separate statement of donations received and amounts applied for research
3 in social sciences and a copy of such statement duly certified by the auditor shall accompany the report of audit referred
| to above.
Z, The Central Government shall withdraw the approval if the approved organization:-
(a) fails to maintain books of accounts referred to in sub-paragraph (iii) of paragraph 1; or (Dd) 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 ce 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 (111) of sub-section (1) of section 35 of the said
Act, read with rules 5C and 5E of the said Rules. (A.
_ (AJAY GOYAL)
Director (ITA-ID
Notification No. 22, /2011 (F.No.203/46/2010/ITA-ID)
ihe Manager,
Govt. of India Press,
Mayapuri, New Delhi
Copy _ forwarded to: |
- ine applicant organization, Centre for Social studies, Veer Narmad South Gujarat University Campus, Udhna-
Magdalla Road,Surat — 395 007, Gujarat (India)
PD he Director General of Income Tax (Exemptions), Delhi :
3, Comptroller & Auditor General of India.
A. CCTYT, Surat
5. Concerned File | |
6. Ministry of Law & Justice (Correction Section), New Delhi.
7. vi l(Ssystems), New Delhi, for placing on the website incometaxindia. Pov.in
‘. suard file. (PAN: AAATCI684N) 0 fo ;
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