Gujarat Institute of Development Research, Ahmedabad, has been approved for the purpose of section 35(1)(iii)

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....anization Gujarat Institute of Development Research, Ahmedabad, 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 Income-tax Rules, 1962 (said Rules) with effect from 1-4-2004 in the category of 'other Institution' partly engaged in research activities subject to the ....

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.... 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. 2. The Central Government shall withdraw the approva....