Approval under Section 35(1)(ii) of the Income Tax Act, 1961 for ‘Tea Research Association’ Kolkata, West Bengal
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....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) read with Rules 5C and 5D of the Income-tax Rules, 1962, the Central Government hereby approves 'Tea Research Association' (PAN: AAAAT3430E), Kolkata, West Bengal under the category of 'Research Association' for 'Scientific Research' for the purposes of clause (ii) of sub-se....
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....mmediately following the financial year in which the donation is received, as prescribed in Rule 18AB of the Income-tax Rules, 1962. Provided that such research association may also deliver to the prescribed authority a correction statement for rectification of any mistake or to add, delete or update the information furnished in the statement delivered under sub-section (1A) of section 35....
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