2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC.
3(ii)]
(iv) ऄनममरददत संगतन िैज्ञाजनक ऄनमसंधान के जलए प्राप्त दान तथा प्रयमक्त राजि का ऄलग जििरण रखेगा रर ईपयमडक्त
लेखा परीक्ष ा िरपरिड के साथ लेखा परीक्ष क द्वारा जिजधित सत्याजपत ऐसे जििरण की प्रजत प्रस्ट्तमत करे गा
(v) ऄनममरददत संगतन धारा 139 की ईप-धारा (1) के तहत अय जििरणी प्रस्ट्तमत करने की जनयत तारीख तक अयकर
अयमक्त या अयकर जनदेिक कर जनम्नजलजखत कर समाजहत करते ुएए जििरणी प्रस्ट्तमत करे गा-
पूिड िर्ड के दौरान आसके द्वारा दकए गए ऄनमसंधान कायड पर जिस्ट्तृत नरि;
िर्ड के दौरान राष्ट्रीय या ऄंतराडष्ट्रीय पज्काओं (िनडल) में प्रकाजित ऄनमसंधान कायतों का सारांि;
िर्ड के दौरान, दकसी पेिेंि या ऄन्य समान ऄजधकार के जलए प्रयमक्त या पंिीकृ त;
अगामी िर्ड के दौरान दकए िाने िाले ऄनमसंधान पिरयरिनाओं का कायडक्रम रर ऐसे कायडक्रम के जलए जित्तीय
अबंिन
2. कें द्र सरकार यह ऄनममरदन िापस ले लेगी यदद ऄनममरददत संगतन:-
(क) पैराग्राफ 1 के ईप-पैराग्राफ (iii) में यथा-ईजल्लजखत ऄलग लेखा बजहयां रखने में ऄसफल रहता है; ऄथिा
(ख) पैराग्राफ 1 के ईप-पैराग्राफ (iii) में यथा-ईजल्लजखत ऄपनी लेखा परीक्ष ा िरपरिड प्रस्ट्तमत करने में ऄसफल रहता है;
ऄथिा
(ग) पैराग्राफ 1 के ईप-पैराग्राफ (iv) में यथा-ईजल्लजखत िैज्ञाजनक ऄनमसंधान के जलए प्राप्त दान एिं प्रयमक्त धनराजि का
जििरण ऄथिा पैराग्राफ 1 के ईप-पैराग्राफ (v) में ईजल्लजखत जििरण प्रस्ट्तमत करने में ऄसफल रहता है; ऄथिा
(घ) ऄपने ऄनमसंधान कायडकलापों कर करना बंद कर देता है ऄथिा आसके ऄनमसंधान कायडकलापों कर िास्ट्तजिक नह
पाया िाता है; ऄथिा
(ड.) ईक्त जनयमािली के जनयम गग रर गघ के साथ पितत ईक्त ऄजधजनयम की धारा 3ग की ईपधारा (1) के खंड (ii)
के प्रािधानों के ऄनमरूप नह है तथा ईनका पालन नह करता है
[ऄजधसूचना सं. 07/2020/फा. सं. 203/02/2019-अइिीए-II]
रािारािेश्वरी अर., ऄिर सजचि
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 28th January, 2020
S.O. 389(E).—It is hereby notified for general information that the organization
M/s. Institute of Pesticide Formulation Technology, Gurugram (PAN:- AAATI0389Q) has been
approved by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of
the Income-tax Act, 1961 (said Act), read with Rules 5C and 5D of the Income-tax Rules, 1962 (said
Rules), from Assessment year 2019-2020 and onwards under the category of “Research
Association”, subject to the following conditions, namely:—
(i) The sole object of the approved Organization shall be to undertake scientific research;
(ii) The approved organization shall carry out scientific research activity by itself;
(iii) The approved organization shall maintain separate books of accounts in respect of the sums
received by it for scientific research, reflect therein the amounts used for 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 section 139 of the said Act;
भाग II खण्ड (ii) भारत का रािप् : ऄसाधारण 3
(iv) The approved organization shall maintain a separate statement of donations received and
amounts applied for scientific research and a copy of such statement duly certified by the
auditor shall accompany the report of audit referred to above.
(v) 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 national or international journals during
the year;
any patent or other similar rights applied for or registered during the year;
programme of research projects to be undertaken during the forthcoming year and the
financial allocation for such programme.
2. The Central Government shall withdraw the approval if the approved organization:-
(a) fails to maintain separate books of accounts referred to in sub-paragraph (iii) of
paragraph 1; or
(b) fails to furnish its audit report referred to in sub-paragraph (iii) of paragraph 1; or
(c) fails to furnish its statement of the donations received and sums applied for scientific
research referred to in sub-paragraph (iv) of paragraph 1; or a statement referred in
sub-paragraph(v) of paragraph 1;or
(d) ceases to carry on its research activities or its research activities are not found to be
genuine; or
(e) ceases to conform to and comply with the provisions of clause (ii) of sub-section (1)
of section 35 of the said Act read with rules 5C and 5D of the said Rules.
[Notification No. 07/2020/F. No. 203/02/2019/ITA-II]
RAJARAJESWARI R., Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
