Approval of Indian Institute of Technology Samantapuri Bhubaneswar for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with Rules 5C and 5E of the Income-tax Rules, 1962

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....THE GAZETTE OF INDIA) Ministry of Finance (Department of Revenue) (Central Board of Direct Taxes) Notification 40/2015 New Delhi, the 15^th April, 2015 S.O.   - It is hereby notified for general information that the organization Indian Institute of Technology Samantapuri Bhubaneswar (PAN - AAAAI2760A) has been approved by the Central Government for the purpose of clause (ii)....

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....ch books audited by an accountant as defined in the explanation to sub-section (2) of section 288 of the said Act and furnish the report of such audit duly signed and verified by such accountant to the Commissioner 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; ....