Scientific research expenditure - PunjabState Council for Science and Technology, Chandigarh approved as an organization for purpose of section 35(1)(ii)

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....O. 27/2010 DATED 22-4-2010 It is hereby notified for general information that the organization Punjab State Council for Science and Technology, Chandigarh 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) from Assessment year 2009-....

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....ssioner of Income-tax 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; (viii) 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....