A notification
Notification No. 8/2011 was published on 7 February 2011. Its subject is A notification.
This is not the department’s typed text. The department published this one as a scanned image of a signed paper, so there is no text in the file to copy. What follows was read off that image by optical character recognition and is reproduced without correction — the mistakes you can see are the machine’s, and there may be others you cannot. It is here so the document can be found and read; it is not a substitute for the file, which is linked below. Do not quote from this page.
- (TO BE PUBLISHED IN PART II, SUB-SECTION (ii) OF SECTION 3 OF THE GAZETTE OF INDIA) _
Government of India _ SO,
Ministry of Finance 7 _
- . (Department of Revenue) . .
. (Central Board of Direct Taxes)
' . , pe New Dethi, the! ?p ebruary, 2011
7 Notification
8.0. It is hereby notified for general information that the organization Kelkar Education Trust, Mumbai has been approved. by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act,
1961 (said Act), read with Rules 5C and 5E of the Income-tax Rules, 1962 (said Rules), from Assessment Year 2010-2011
and onwards in the category of ‘Other Institution’, partly engaged in research activities subject to the following conditions, namely:- : :
: ; . ee
Gi). ..-The sums paid te the approved organization shall be utilized-for scientific research; “°° wo :
{iii} The approved organization shall carry out scientific 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 ta 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 statemeut of donations received and amounts applied for scientific research and a copy of such statement duly certified by the auditor shali accompany the report of audit
. referred to above. ~ . 7
3, The Central Government shall withdraw the approval if the approved organ ization:-
(a) fails to maintain separate books of accounts referred to in sub-paragraph (iii) of paragraph 3, or
_ (b) fails to furnish its audit report referred to in sub-paragraph (iti) of paragraph 1; or (c) fails to furnish its statement of the donations received and sums applied for scientific 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 (ii) of sub-section (1) of section 35 of the said
Act read with rules SC and SE of the said Rules. Sonor Lab (Sanjay Kumar Lal)
——— eran Dnder Secretary0TA-1D
- Notification No. O 2011 Ee : (F.No.203/32/2010ATA-ID)
To weatth j | Le 2s
The Manager, : Wir a oa
Govt. of India Press, . Te
Mayapuri, New Delhi
TN
Copy forwarded to: ; l. The applicant arpanization, Kelkar Education Trust,3 Floor, V.G. Vaze Cotlege Campus, Mithagra Road,
Mulund (E), Munibai 400 081
2. The Director of Income Tax (Exemptions), Mumbai
3. Comptroller & Auditor General of india.
4. DGiT (Exemption), Delhi _
5. Concerned File 7 2 ,
6. . Ministry of Law & Justice (Correction Section),-New, Dethi.
7. DiT(Systems), New Delhi, for placing on the website ipcometaxindia.gov.in | ,
8. Guard file. (PAN: AAATKO01 8L) pe . Sargary Lak ;
9. ITCC, CBDT (4 copies) ns ae | —
cg a. (Sanjay Kumar Lal)
as ve) | Under Secretary@TA-ID
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Source: the department’s scanned file.
Source: the Income Tax Department’s own published text — its page for this instrument.