Notification: 97 Date of Issue: 26/12/2013

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(JU Bh PUDLIONEU IN FAVE iy see semen me no
| a Government of India.
_ <i va Ministry of Finance (Department of Revenue}
(Central Board of Direct Taxes}
New Delhi, the #4! *? December’ 2013

S.0. It is hereby notified for general information that the organization Salim Ali Centre for Ornithology

and Natural History, Coimbatore (PAN-AAATS1101Q) 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), read with Rules

SC and 5D of the Income-tax Rules, 1962 (said Rules), from Assessment year 2013-2014 onwards in the

category of ‘Scientific Research Association’ activities subject to the following conditions, namely:-

{i} The sole objective of the approved ‘Scientific research association’ shall be undertake scientific

research;

(ii) The approved organization shall carry out scientific research by itself;

(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 research in social science and a copy of such staternent 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 (111) of paragraph |; or (b} fails to furnish its audit report referred to in sub-paragraph (it) 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 (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 (111) of sub-section (1) of section
35 of the said Act read with rules SC and SD of the said Rules.
: Ww (oy ae.
)\ ye (Richa Rastogi)
Cha. Under Secetary (ITA-II)
Notification No. Ft /2013 (F.No.203/44/2012/ITA-I!)
To
The Manager,
Govt. of India Press,
Mayapuri, New Delhi
Copy forwarded to:

1. The applicant organization, Salim Ali Centre for Ornithology and Natural History, Coimbatore

2. The Director General of Income Tax (Exemptions), New Delhi

3. Comptroller & Auditor General of India.

4. CCIT, Coimbatore

2. Concerned File

6. Ministry of Law & Justice (Correction Section), New Delhi. QM

J" DIT{Systems), New Delhi, for placing on the website incometaxindia.gov.in

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