MIs C.B.C.I. Society for Medical Education, Bengaluru notified within the category of 'university, college or other institution', engaged in research activities u/s 35(1)(ii) & 35(1)(iii)
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....rect Taxes) Notification No. 40/2018 New Delhi, the 27^th August, 2018 S.O. - It is hereby notified for general information that the organization M/s C.B.C.I. Society for Medical Education, Bengaluru (PAN:- AAATC0773E) has been approved by the Central Government for the purpose of clause (ii) /clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (said Act), read with ....
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.... carrying out research, get such 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 ....
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..... (vi) The approved organization shall, by the due date of furnishing the return of income under sub-section (1) of section 139, furnish a statement to the Commissioner of Income-tax or Director of Income-tax containing- • a detailed note on the research work undertaken by it during the previous year; • a summary of research articles published in nati....
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