notification no.102/2024 f.no. 203/12/2024/ita ii / so 3961 e · 18 Sept 2024
CBDT notification · 18 Sept 2024
MINISTRY OF FINANCE Department of Revenue CENTRAL BOARD OF DIRECT TAXES NOTIFICATION New Delhi, the 18th September, 2024 S.O. 3961(E).—In exercise of the powers conferred by clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (43 of 1961) read with Rules 5C and 5E of the Income-tax Rules, 1962, th…
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MINISTRY OF FINANCE Department of Revenue CENTRAL BOARD OF DIRECT TAXES NOTIFICATION New Delhi, the 18th September, 2024
S.O. 3961(E).—In exercise of the powers conferred by clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (43 of 1961) read with Rules 5C and 5E of the Income-tax Rules, 1962, the Central Government hereby approves Auroville Foundation (PAN: AAATA0037B) as ‘Other Institution’ for research in social science or statistical research for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with rules 5C and 5E of the Income-tax Rules, 1962.
- This Notification shall apply with effect from the date of publication in the Official Gazette (i.e. from the Previous Year 2024-25) and accordingly shall be applicable for Assessment Years 2025-2026 to 2029-2030.
[Notification No.102/2024/F.No. 203/12/2024/ITA-II] CASTRO JAYAPRAKASH T.,Under Secy.
Explanatory Memorandum: It is certified that no person is being adversely affected by granting retrospective effect to this notification.
Source details
- Source
- Central Board of Direct Taxes / Income Tax Department
- Type
- notification
- Published by source
- 18 Sept 2024
- Coverage area
- direct-tax