Approved various association u/s 35(1)(ii)
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....(ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6 of the Income-tax Rules, 1962, under the category "association" subject to the following conditions : (i) The notified association shall maintain separate books of account for its research activities ; (ii) The notified association shall furnish the annual return of its scientific research activities to the Sec....
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.... of the Income-tax Act, 1961, in addition to the return of income-tax to the designated Assessing Officer. Sl. No. Name of the Organisation approved Period for which notification is effective 1 Addiction Research Centre, 17-IV St. Main Road, Indira Nagar, Adyar, Chennai-600 020. (F. No. 203-1-2001-ITA-II) 1-4-1999 to 31-3-2002 2 Jawaharlal Nehru Centre for Advanced Scientific Re- search, ....