Section 35 of the Income-tax Act

(TO BE PUBLISHED IN PART II, SUB-SECTION (ii) OF SECTION 3 OF THE GAZETTE OF INDIA)
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Direct Taxess)
New Delhi, the 14 th November,2017
Notification

S.O. It is hereby notified for general information that the organization M/s International Crops Research Institute for the Semi-Arid Tropics ('ICRISAT') (PAN:-AAAJI02821) 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 2017*2018 onwards in the category of 'Scientific Research Association', subject to the following conditions, namely:-

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Notification No : 96 of 2017/
Source : https://www.caclubindia.com/notice_circulars/files/63550723920171117000102.pdf

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