Section 35(1)(ii)of Income-tax Act 1961-approved Institution Upasi Tea Research Foundation,Coonoor,Tamil Nadu as an eligible projects or schemes

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....s or schemes NOTIFICATION NO. 29/2009 DATED 18-3-2009 It is hereby notified for general information that the organization Upasi Tea Research Foundation, Coonoor, Tamil Nadu 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 rules 5C and 5E of the Income-tax Rules, 1962 (said Rules), ....

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....ax or 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 scientific research and a copy of such statement duly certified by the auditor shall accompany the report of au....