Executive Summary:
This notification announces the Central Government's approval of Ms. National Centre for Cell Science, Pune, as a Scientific Research Association under Section 35(1)(ii) of the Income-tax Act, 1961, effective from the assessment year 2019-20 onwards. The approval is subject to specific conditions regarding the conduct and reporting of scientific research activities. The organization must adhere to the stated rules to maintain its approved status.
Key Points / Main Content:
Approval and Scope:
* Ms. National Centre for Cell Science, Pune, is approved as a Scientific Research Association.
* Approval is granted under Section 35(1)(ii) of the Income-tax Act, 1961.
* The approval is effective from the assessment year 2019-20 onwards.
Conditions for Approval:
* The association's sole objective must be to undertake scientific research.
* The organization must conduct scientific research independently.
* Separate books of accounts must be maintained for scientific research funds.
* These accounts must be audited by a qualified accountant.
* An audit report, duly signed and verified, must be submitted to the relevant Commissioner/Director of Income-tax by the due date for filing income tax returns under Section 139(1).
* A separate statement of donations received and amounts applied for scientific research, certified by the auditor, must accompany the audit report.
* A statement detailing the research work, publications, patents, and forthcoming research programs with financial allocation must be furnished to the Commissioner/Director of Income-tax by the due date for filing income tax returns under Section 139(1).
Withdrawal of Approval:
* The Central Government may withdraw approval under the following conditions:
* Failure to maintain separate books of accounts.
* Failure to furnish the audit report.
* Failure to furnish the statement of donations and their application.
* Cessation of research activities or if activities are not genuine.
* Failure to comply with Section 35(1)(ii) of the Income-tax Act, 1961, read with Rules 5C and 5D.
Impact Analysis:
Ms. National Centre for Cell Science, Pune:
Impact:
* Officially recognized as an approved Scientific Research Association, allowing donors potential tax benefits.
* Subject to specific operational and reporting requirements to maintain approved status.
Action Required:
* Ensure compliance with all conditions, including maintaining separate accounts, conducting audits, and submitting required reports and statements within specified deadlines.
* Continue genuine scientific research activities.
Commissioner/Director of Income-tax:
Impact:
* Responsible for overseeing compliance of Ms. National Centre for Cell Science, Pune, with the conditions of approval.
* Must review audit reports and statements submitted by the organization.
Action Required:
* Monitor the organization’s adherence to the requirements outlined in the notification.
* Take appropriate action if the organization fails to comply with the conditions of approval.
Donors to Ms. National Centre for Cell Science, Pune:
Impact:
* Potentially eligible for tax benefits on donations made to the approved Scientific Research Association.
Action Required:
* Verify the organization's continued approved status to ensure eligibility for tax benefits.
Key Entities Referenced
National Centre for Cell Science, Pune: An organization approved by the Central Government under Section 35 of the Income-tax Act, 1961 for scientific research.
Income-tax Act, 1961: The primary legislation governing income tax in India, specifically Section 35 related to deductions for scientific research.
Incometax Rules, 1962: The rules framed under the Income-tax Act, 1961, with specific reference to Rules 5C and 5D related to scientific research associations.
Central Board of Direct Taxes: A department under the Ministry of Finance responsible for direct tax administration in India.
Ministry of Finance: The ministry responsible for the financial and economic affairs of India.
New Delhi: The location where the notification was issued.
Section 35: Section of the Income-tax Act, 1961 related to deductions for scientific research.
Assessment year 201920: The assessment year from which the approval is effective for the National Centre for Cell Science, Pune.
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(ii) यह अनमु ो(cid:4)दत संगठन Dवयं ही वै?ािनक अनुसंधान का काय (cid:11)सपं E करेगा।
(iii) अनमु ो(cid:4)दत संगठन वै?ािनक अनुसंधान के िलए 1ाG रािश सबं ंिधत अअअअललललगगगग बबबबहहहहीीीीखखखखाााातततताााा रखेगा और िजसम3 अनसु ंधान के िलए
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3659 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(v) यह अनमु ो(cid:4)दत संगठन धारा 139 क(cid:17) उपधारा (1) के तहत आयकर िववरणी 1Dतुत करन े क(cid:17) िनयत तारीख तक आयकर
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िववरण 1Dत ुत नहd करता ह;ै अथवा
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जाता ह;ै अथवा
(ड.) उ!त िनयमावली के िनयम 5ग और 5घ के साथ प*ठत उ! त अिधिनयम क(cid:17) धारा 35 क(cid:17) उपधारा (1) के ख/ड (ii) के
1ावधानM के अन;ु प नहd रहता ह ैतथा उनका पालन नहd करता ह।ै
[अिधसूचना स.ं 53/2019/फा. सं. 203/18/2018-आ.क.िन.-II]
राजाराजेeरी आर., अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 16th July, 2019
S.O. 2560(E).—It is hereby notified for general information that the organization M/s National Centre
for Cell Science, Pune (PAN:-AAATN0848B) 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 2019-20 onwards in the category of
‘Scientific Research Association’, subject to the following conditions, namely:-
(i) The sole objective of the approved ‘Scientific Research Association’ shall be to undertake scientific
research;
(ii) The approved organization shall carry out scientific research 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;¹Hkkx IIµ[k.M 3(ii)] Hkkjr dk jkti=k % vlk/kj.k 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
(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. 53/2019/F. No. 203/18/2018/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.