SECTION 35(1)(iii) OF THE INCOME-TAX ACT, 1961 - SCIENTIFIC RESEARCH EXPENDITURE - APPROVED SOCIAL SCIENCE OR STATISTICAL RESEARCH ASSOCIATIONS OR INSTITUTIONS

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....IFICATION NO. 6/2009, DATED 7-1-2009 It is hereby notified for general information that the organization Centre for Policy Research, 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 Income-tax Rules, 1962 (said Rules) with effect from 1-4-2005 in the cate....

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....r the Director of Income-tax having 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 ....