https://www.taxtmi.com/notifications?id=23542 The amendment replaces the prior rule with conditions requiring research associations seeking approval to have as their sole object scientific, social science, or statistical research; to carry out research themselves; to maintain books of account and obtain an accountant's audit filed by the return due date; to keep a certified statement of donations and amounts applied to research; and to furnish a yearly statement of research activities, publications, patents, and planned programmes with financial allocations. Non-compliance permits the tax officer to enquire and report to the Central Government within six months of filing the return. en-us Tue, 05 Apr 2011 00:00:00 +0530 Wed, 20 Jul 2011 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=23542 The amendment replaces the prior rule with conditions requiring research associations seeking approval to have as their sole object scientific, social science, or statistical research; to carry out research themselves; to maintain books of account and obtain an accountant's audit filed by the return due date; to keep a certified statement of donations and amounts applied to research; and to furnish a yearly statement of research activities, publications, patents, and planned programmes with financial allocations. Non-compliance permits the tax officer to enquire and report to the Central Government within six months of filing the return. Notifications Income Tax Tue, 05 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/notifications?id=23542