For the purpose of Section 35(1)(ii) - organization Inter-University Centre for Astronomy & Astrophysics, Pune has been approved

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....2007, DATED 28-3-2007 It is hereby notified for general information that the organization Inter-University Centre for Astronomy & Astrophysics, Pune 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 ^1[Rules 5C and 5E] of the Income-tax Rules, 1962 (said Rules) with effect from 1-4-2004 i....

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....of section 139 of the said Act; (ii) The 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....