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For the purpose of Section 35(1)(ii) - organization Indian Council for Research on International Economic Relations, New Delhi has been approved

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....sp; has been approved NOTIFICATION NO. 280/2007 DATED 27-11-2007 It is hereby notified for general information that the organization Indian Council for Research on International Economic Relations, New Delhi 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 5C and 5E of the I....

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....g 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 sciences and a copy of such statement duly certified by the auditor shall accompany the report of audit referred to above. ....