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The Central Government approves M/s Patanjali Research Foundation Trust under the category Research Association for Scientific Research. This approval applies under section 35 of the Income-tax Act 1961. The notification applies from the Previous Year 2021-2022. The notification applies for Assessment Years 2022-23 to 2027-28.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 12th July, 2021
S.O. 2804(E).—In exercise of the powers conferred by clauses (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (43 of 1961) read with rules 5C and 5D of the Income-tax Rules, 1962, the Central Government hereby approves M/s Patanjali Research Foundation Trust, Haridwar (PAN:- AABTP8183E) under the category “Research Association” for Scientific Research for the purposes of clauses (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with rules 5C and 5D of the Income-tax Rules, 1962.
[Notification No. 79/2021/F. No. 203/09/2020-ITA-II] PRAJNA PARAMITA, Director
Explanatory Memorandum : It is certified that no person is being adversely affected by granting retrospective effect to this notification.
