Approval under Section 35(1)(ii) of the Income Tax Act, 1961 for Sri Ramachandra Institute of Higher Education and Research Trust, Chennai

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.... 2026 S.O. 1076(E).- In exercise of the powers conferred by clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (43 of 1961) (the Act) read with Rules 5C and 5E of the Income-tax Rules, 1962 (the Rules), the Central Government hereby approves Sri Ramachandra Institute of Higher Education and Research Trust, Chennai (PAN: AAMTS4531L), for 'Scientific Research' under the cate....

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....e person authorised by such authority such statement in such form, verified in such manner, setting forth such particulars on or before the 31st May, immediately following the financial year in which the donation is received, as prescribed in Rule 18AB of the Income-tax Rules,1962. Provided that such university, college or other institution may also deliver to the prescribed authority a c....