(TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY , PART II, SECTION 3, SUB-SECTION (ii))
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Direct Taxes)
New Delhi , the 11th March, 2019
Notification
S.O. It is hereby notified for general information that the organization M/s Institute of Nano Science and Technology, Mohali (PAN:- AAAA14829E) 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), reads with Rules 5C and 5D of the Income tax Rules,1962 (said Rules), from assessment year 2018-2019 onwards in the category of 'Scientific research association' , subject to the following conditions , namely;
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Source : https://www.incometaxindia.gov.in/communications/notification/notification_17_2019.pdf