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The Central Government approves Sri Shankara Cancer Foundation under the category of University, College or other institution for Scientific Research. This approval applies from the Previous Year 2021-22 for Assessment Years 2022-2023 to 2026-2027. The notification takes effect from the date of publication in the Official Gazette.
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THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION
New Delhi, the 3rd March, 2022
S.O. 985(E).—In exercise of the powers conferred by clause (ii) 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 ‘Sri Shankara Cancer Foundation, Bangalore (PAN: AAHTS5593F)’ under the category of ‘University, College or other institution’ for Scientific Research for the purposes of clause (ii) 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.
[Notification No. 14/2022/F. No. 203/03/2021/ITA-II]
RAVINDER MAINI, Director
Explanatory Memorandum : It is certified that no person is being adversely affected by granting retrospective effect to this notification.
