Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research association/institutions

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....I], dated 26-2-2002 It is hereby notified for general information that the organisations mentioned below have been approved by the Central Government for the period mentioned against their names, for the purpose of clause (ii) of sub-section (1) of section 35 of the Income tax Act, 1961, read with Rule 6 of the Income tax Rules, 1962 under the category "Institution" subject to the follo....

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.... October each year, a copy of its audited Annual Accounts and also a copy of audited Income & Expenditure Account in respect of its research activities for which exemption was granted under sub-section (1) of section 35 of Income tax Act, 1961 in addition to the return of income tax to the designated assessing officer. S. No. Name of the organization approved Period for which Notification is ef....