Notification No. 51/2011

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_ (TO BE PUBLISHED IN PART II, SUB-SECTION (11) OF SECTION 3 OF THE GAZETTE OF INDIA) |
| | Government of India | ee
; | Ministry of Finance | |
(Department of Revenue) :
a (Central Board of Direct Taxes)
a | : New Delhi, the [ Y th September2011
| | | Notification |
S.O. It is hereby notified for general information that the organization Mangalore University, Mangalore 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, |
7 1961 (said Act), read with Rules SC and 5E of the Income-tax Rules, 1962 (said Rules), from Assessment year 2011-12
_ and onwards in the category of ‘University’, partly engaged in research activities subject to the following conditions, -
namely: oe : 7 -
1) The sums paid to the approved organization shall be utilized for research in social sciences: :
_. u) The approved organization shall carry out research in social science or statistical research through its faculty members or its enrolled students: a | co oe
111) 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 a research in social science and a copy of such statement duly certified by the auditor shall accompany the report of |
audit referred to above. | OO
2. - The Central Government shall withdraw the approval if the approved organization:- a | |
a. fails to maintain separate books of accounts referred to in sub-paragraph (iii) of paragraph I: or | a b. fails to furnish its audit report referred to in sub-paragraph (111) 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 : Oc 7
oe d. ceases to carry on its research activities or jts research activities are not found to be genuine: ot a ee ©. 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 5C and SE of the said Rules. er
: oe (R.K. Gupta)
| | : , Pe yt nee Under Secretary (ITA-ID) |
: Notification No. & 72011 | : lai a po (F.No.203/71/2010/ITA-I) 7
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The Manager, aa VAD (/
Govt. of India Press,. TTR SC ae el ne
Mayapuri, New Delhi pe aE lore) | a
Copy forwarded to: | ee ae | |
1, .. The applicant organization, Mangalore University, Mangalagarigotri? RU naje Mangalore S74 199 |
Karnataka | memes | us )
— . The Director General of Income Tax (Exemptions), New Delhi “atl Wy.
3. Comptroller & Auditor General of India. . “~ns
4, CCIT, PANAJI aw aN
5, Concerned File : | | |
6. Ministry of Law & Justice (Correction Section), New Delhi. _ - a, | pe
Via DIT(Systems), New Delhi. for placing on the website incometaxindia. geov.in , | 4 Q~ | )
S. Guard file. (PAN : AAAAM 7854. KR) et
% ITCC,CBDT (Scopies) (RK. Gupta)
| Under Secretary (ITA-ID

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