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Case lawNotifications2013 › Notification: 13 Date of Issue: 20/2/2013
Notification 20 February 2013

Notification: 13 Date of Issue: 20/2/2013

A notification

What this is

Notification: 13 Date of Issue: 20/2/2013 was published on 20 February 2013. Its subject is A notification.

The instrument itself

The text, read by machine from the scan

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 Do not quote from this page.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
. Ministry of Finance (Department of Revenue}
(Central Board of Direct Taxes) |
\ as? a New Delhi, the DH February, 2013
Notification
5.0, It is hereby notified for general information that the organization Foundation for Revitalization of Local
Health Traditions, Bangalore(PAN-AAATE 3402F) 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 27.9.2011 and onwards inthe category of ‘University. College or Other

Institution’, 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; | |

| {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 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 scientific research 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:- *
(a) fails to maintain separate books of accounts referred to in sub-paragraph (iii) of paragraph 1; or (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

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 seftion 35 of
_ the said Act read with rules 5C and 5E of the said Rules.
| ANS l | : (Richa Rastogi) ©
7 eee Under Secretary (ITA-II)
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NotificationNo. |]4 /2013 eas (F.No.203/3 /2012/ITA-IT)
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The Manager, Va-TYV :
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Mayapuri, New Delhi | y-Y : |
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1. The applicant organisation. Foundation for k evitaligat “Es dnof Local Héalth raditions, 74/2 Jarakabande
Kaval Via Yelhanka , Bangalore 560 106 . . ia PRE ee
2. The Director General of Income Tax (Exempti neh New Delhy.-- ste
3. Comptroller & Auditor Generai of India. eee Sa rs |
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9. Guard file. (PAN : AAATF3402F ) | -
10. ITCC, CBDT (4 copies). :
| (Richa Rastogi) ;
| Under Secretary (ITA-II)

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Source: the department’s scanned file.

← Notification: 14 Date of Issue: 21/2/2013  ·  Notification: 12 Date of Issue: 20/2/2013 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.