Notification: 12 Date of Issue: 20/2/2013

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0 Be PUBLISHED IN PART II, SUB-SECTION (ii) OF SECTION 3 OF THE GAZETTE OF INDIA)
/ Government of India
VA \ oe Ministry of Finance
7 : (Department of Revenue}
- (Central Board of Direct Taxes} : 2? ’) ThA
\ a | New Delhi, the February, 2013
) Notification
8.0. _ It is hereby notified for general information that the organization International Institute of Information
Technology Bangalore, Bangalore 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 SE of the Income-tax Rules, 1962 |
(said Rules), from assessment year 2012-2013 onwards in the category of “University, College or Other Institution’,
7 engaged in research activities subject to the following conditions, namely:- |
(i} The sums paid to the approved organization shall be utilized for scientific research; | |
(ii) _ The approved organization shall carry out scientific research through its faculty members or its enrolled students:
(iti) 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 accéuntant 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 scientific research and a copy of such statement duly certified by the auditor shall accompany the report of audit referred to above. 7 :
cD, The Central Government shall withdraw the approval if the approved organization:- | | oe |
(a) _— fails to maintain separate books of accounts referred to iri sub-paragraph (iii) of paragraph 1; or oo ! _
7 (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 scientific research reierred to
Co ‘in sub-paragraph (iv) of paragraph 1; or | : _ | : :
: - {dj} ceases to Carry On its research activities or its research activities are not found to be penuine;or Po
| (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 5C and 5E of the SALA RA CG een nme oo 7 fo
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7 | | ena - (Ric a Rastogi)
_ | | | weal oo Under Secretary (ITA-IT)
7 - Notification No, 2 {2013 nn seinen (F.No.203/9/2012/ITA-IN) |
To Decay FET rs -
Govt. of India Press, | | ! Oey V So | 7 : po
- Copy forwardedto: | | ' ae a aaa | | i un nnnana | re ee oo 1. The applicant organisation. International Institute of ing nmAtion ech blogy: Banga ore, bo ne | 26/c, Electronics City, Hosur Road, Bangalore 560 1 or oe pak : elog Panga Pa !
: 2. _—s« The Director General of Income Tax (Exemptions), New. Albi ces notieg —_ ne
| 3. Comptroller & Auditor General of India. - Hay ET SS hn Co | | 4
| 4. CCIT-I, Bangalore an | re
Oo _ : : | ary BR 3 | oo | ae
: 6. Ministry of Law & Justice (Correction section), New Delhi, — | Se | : |
pd LE ___ DIT(Systems), New Delhi, for placing on the website : incometaxindia.gov.in | Oe oe
8. Guard file. (PAN AAATI1037P) _ Sn
YY, ITCC, CBDT (4 copies). \ | | oo oe L- :
OO . NO oo (Richa Rastogi)
) | \ _ ‘Under Secretary (ITA-I)

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