Physical Research Laboratory, Ahmedabad, has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961

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....ted 25-6-2009 S.O. 1833. - It is hereby notified for general information that the organization Physical Research Laboratory, Ahmedabad, 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 5D of the Income-tax Rules, 1962 (said Rules) with effect from 1-4-2008 in the category of....

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....oved 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 audit referred to above. 2. The Central Government shall withdraw the approval if the approved organization:— (a) fails to maintain books of account referred to in sub-paragraph (iii)....