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Case law › Notifications › 2018 › Notification No. 83/2018 [F.No.203/23/2017/ITA-II]
Notification 26 November 2018

Notification No. 83/2018 [F.No.203/23/2017/ITA-II]

To BE Published in Part II, Sub-section (ii) of section 3 Extraordinary of the Gazette of INDIA

What this is

Notification No. 83/2018 [F.No.203/23/2017/ITA-II] was published on 26 November 2018. Its subject is To BE Published in Part II, Sub-section (ii) of section 3 Extraordinary of the Gazette of INDIA.

This is an approval of a named institution. It affects that institution and the people who deal with it; the years it covers are stated in it and are the whole of its reach.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.3s.3
s.35s.45, s.66
s.139s.2, s.263, s.349
s.288s.515

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

TO BE PUBLISHED IN PART II, SUB-SECTION (ii) OF SECTION 3 EXTRAORDINARY OF THE GAZETTE OF INDIA

Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Direct Taxes)

Notification
New Delhi, the 26 November, 2018

S.D. It is hereby notified for general information that the organization M/s Centre for Brain Research, Bangalore (PAN:AABTC7082K) 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 5D of the Income-tax Rules, 1962 (said Rules), from Assessment year 2018-2019 onwards in the category of 'Scientific Research Association', subject to the following conditions, namely:-

(i) The sole objective of the approved 'Scientific Research Association' shall be to 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 subsection (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

(b) fails to furnish its audit report referred to in sub-paragraph (iii) of paragraph 1

(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

(d) ceases to carry on its research activities or its research activities are not found to be genuine

(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 5D of the said Rules

(Rohit Garg)
Director to Government of India

Notification No. 83/2018
(f. No.203123/2017/ITA-II)

To: The Manager, Govt. of India Press, Mayapuri, New Delhi

Copy forwarded to:
1. The applicant organization, M/s Centre for Brain Research, Bangalore
2. CIT (E), Bangalore
3. Web Manager, New Delhi, for placing on the website incometaxindia.gov.in
4. ITCC, CBDT (4 copies)
5. CCIT (E), New Delhi
6. Concerned file
7. Guard file

(Rohit Garg)
Director to Government of India

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← Notification No. 6/2018  ·  Notification No. 84/2018 [F.No.203/27/2017/ITA-II] →

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.