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The Central Government approves Sri Sharada Institute of Indian Management Research Foundation Trust as an institution for research in social science or statistical research under section 35 of the Income-tax Act, 1961. The approval applies from the Previous Year 2022-23 and covers Assessment Years 2023-2024 to 2027-2028. No person suffers adverse effects from the retrospective effect of the notification.
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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 19th April, 2022
S.O. 1875(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 ‘Sri Sharada Institute of Indian Management Research Foundation Trust, New Delhi, (PAN: AAJTS0088H)’ as ‘other Institution’ under the category of ‘University, College or 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.
[Notification No. 33 /2022/F. No. 203/06/2021/ITA-II] RAVINDER MAINI, Director
Explanatory Memorandum : It is certified that no person is being adversely affected by granting retrospective effect to this notification.
