Exemption u/s 35(1)(ii) - Approved Scientific Research Associations/Institutions - National Institute of Mental Health and Neuro Science (NIMHANS) Bangalore

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....AL BOARD OF DIRECT TAXES NOTIFICATION NO. 60/2013 DATED 7-8-2013 S.O. 1702(E)- It is hereby notified for general information that "National Institute of Mental Health and Neuro Science (NIMHANS) Bangalore, (PAN-AABTN6120B) 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 ....

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....sioner 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; (iv) The approved organization shall maintain a separate statement of donations received and amounts applied for scientific research in respect of concerned Departments and a copy of such statement duly certi....