4291 : Notification: S.O.4291 Date of Issue: 31/8/1976

Notification: S.O.4291 Date of Issue: 31/8/1976

Notification: S.O.4291

Section(s) Referred: 35 ,35(1) ,35(1)(iii)

Statute: INCOME TAX

Date of Issue: 31/8/1976

It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Social Science Research, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to the fulfilment of the following conditions :--

(i) That the Institute of Constitutional and Parliamentary Studies, New Delhi, shall maintain separate accounts of the funds collected by them under the exemption ;

(ii) That such funds shall be utilised exclusively for promotion of research in Social Sciences ; and

(iii) That the Institute of Constitutional & Parliamentary Studies, New Delhi, shall send an annual report to the Indian Council of Social Science Research, New Delhi, showing the funds collected under the exemption and the manner in which the funds were utilised.

Institutio

The Institute of Constitutional & Parliamentary Studies, New Delhi.

This notification takes effect from 1st April, 1976