Saravanan
(Manager Internal Audit)
(97 Points)
Replied 24 October 2007
Dear Rinveet,
as per section 35(i)(ii) the dedution of 1 1/4th is available.
[an amount equal to one and one-fourth times of any sum paid] to a scientific research association which has as its object the undertaking of scientific research or to a university, college or other institution to be used for scientific research :
6[Provided that such association, university, college or other institution for the purposes of this clause—
(A) is for the time being approved, in accordance with the guidelines, in the manner and subject to such conditions as may be prescribed; and
(B) such association, university, college or other institution is specified as such, by notification6a in the Official Gazette, by the Central Government;]
For complete list of approved scientific research university/ institution Refer Taxmann's Direct taxes Circulars & Taxmann's Yearly tax digest & Referencer.
Circular: No. 778, dated 20-8-1999.
288. Associations/universities/colleges/institutions approved by the prescribed authority under clauses (ii) and (iii) of sub-section (1) for the purpose of deduction in respect of expenditure on scientific research
NOTIFIED UNDER CLAUSE (xiii) OF SECTION 10(2) OF THE 1922 ACT 1
AGRICULTURAL RESEARCH ASSOCIATIONS
1. 2All India Bee Keepers’ Association, Ramgarh, District Nainital, U.P.
2· 3Botanical Survey of India, Calcutta
3. 2Bombay Natural History Society, Bombay
4. 2Central Board of Irrigation, Simla
5. Current Science Association, Bangalore
6. 2Entomological Society of India, Kanpur
7. 3Geological Survey of India, Dehra Dun
8. 4Imperial Chemical Industries, Calcutta
9. Indian Council of Agricultural Research, New Delhi [substituted vide SRO 1791, dated 27-10-1952]
10. 5Indian Academy of Science, Bangalore
11. Deleted [vide 56-IT, dated 4-6-1949]
12. Indian Central Cotton Committee, Bombay
13. Indian Central Coconut Committee, Ernakulam
14. Indian Central Jute Committee, Calcutta
15. Indian Central Oilseeds Committee
16. Indian Central Sugarcane Committee, New Delhi
17. Indian Central Tobacco Committee, Bombay
18. 1Indian Coffee Board, Bangalore
19. Indian Chemical Society, Calcutta
19A. Indian Jute Mills Association, Research Institute, Calcutta [vide 18-IT, dated 30-8-1947]
20. 2Indian Lac Cess Committee, Ranchi
21. 1Indian Rubber Production Board, Kottayam, Travancore State
22. 1Indian Science News Association, Calcutta
23. 1Indian Society of Genetics and Plant Breeding, New Delhi
24. Indian Society of Soil Science, Calcutta
25. 1Indian Tea Association, Calcutta
26 Indian Tea Market Expansion Board, Calcutta
27 3Indian Meteorological Department, Poona
28. National Academy of Science, Allahabad
29. Deleted [vide 56-IT, dated 4-6-1949]
30. 1Royal Asiatic Society, Calcutta and Bombay
31. 4United Planters’ Association of South India, Coonoor
32. 5Vivekanand Laboratories, Almora
33. 3Zoological Survey of India, Calcutta
34. 1International Society of Sugarcane Technologists [vide SRO 3496, dated 7-11-1955]
35. 6Sugarcane Research Station, Jullundur [vide SRO 478, dated 11-2-1957]
scientific and industrial research associations
1. Ahmedabad Textile Industry’s Research Association, Ahmedabad [substituted, vide 21-IT, dated 10-4-1948]
1A. 7BB&CI Railway Workshop, Ajmer [vide 21-IT, dated 10-4-1948]
2. 8Bengal Potteries Ltd., Calcutta
3. 9Bhowmik (Mr. B.B.), Radan House, 89, Kalighat Road, Calcutta
4. Biochemical Standardisation Laboratory, Calcutta
5. 10Botanical Survey of India, Calcutta
6. Council of Scientific & Industrial Research, New Delhi
6A. Indian Association for the Cultivation of Science, Calcutta [vide 7-IT, dated 22-1-1949]
7. Indian Central Cotton Committee, Matunga, Bombay
8. 1Indian Crucible Co. Ltd., 16, Sibogopal Banerjee Lane, Salkia, Howrah
9. 2Indian Meteorological Department, Delhi
10. 3Mysore Iron & Steel Works, Bhadravati
11. 4State Broadcasting Deptt., Madras
12. Royal Botanical Gardens, Calcutta
12A. Silk & Art Silk Mills Research Association, Bombay [vide 23, dated 18-2-1950]
12B. South India Textile Research Association, Coimbatore [vide SRO 1799, dated 9-11-1951]
1 2C. 5Shri Ram Scientific & Industrial Research Foundation, Delhi [vide 79, dated 10-12-1953; substituted vide SO 475, dated 1-2-1965]
12D. 6Industrial Foundation, Bombay [vide 14, dated 11-3-1954]
13. 7Tata Iron & Steel Industry, Jamshedpur
14. Bombay Textile Research Association, Bombay [vide SRO 3466, dated 17-11-1954]
15. Textile & Allied Industries Research Organisation, Baroda [vide SRO 1026, dated 1-5-1956]
16. 8National Council of Applied Economic Research [vide SRO 1859, dated 17-8-1956; substituted vide SRO 2742, dated 19-11-1956]
ASSOCIATIONS CONNECTED with RESEARCH WORK IN MEDICINE
1. 9Diabetic Association of India, Bombay [vide Notification 22, dated 28-1-1960]
1A. Enquiries conducted under the auspices of the IRFA, New Delhi
1B. Gujarat Research Society, Bombay [vide 2-IT, dated 8-1-1949]
2. Indian Council of Medical Research, New Delhi [substituted vide 65, dated 3-6-1950]
2A. King Edward VII Memorial Hospital and Seth Gordhandas Sunderdas Medical College Research Society, Bombay [vide 16, dated 3-3-1953]
3. Medical Council of India, New Delhi
4. Nutrition Research Laboratories, Coonoor
5. Parlakimedi Trust Fund, New Delhi
6. Tuberculosis Association of India, New Delhi
7. Universal Health Institute, Bombay [vide SRO 2684, dated 13-8-1954]
8. 1All India Institute of Medical Sciences, New Delhi [vide SO 267, dated31-1-1961]
UNIVERSITIES
1. Agra University, Agra
2. Allahabad University, Allahabad
3. Andhra University, Guntur
4. Annamalai University, Annamalainagar
5. Bombay University (Chemical Technological Department), Bombay
6. Calcutta University (University College of Science), Calcutta
7. Deleted [vide 56-IT, dated 4-6-1949]
8. Delhi University, Delhi
9. 2Benares Hindu University, Varanasi
10. Lucknow University, Lucknow
11. Madras University, Madras
12. Muslim University, Aligarh
13. Mysore University, Bangalore
14. Nagpur University, Nagpur
15. Patna University, Patna
16. East Punjab University, Solan [substituted vide 56-IT, dated 4-6-1949]
17. Travancore University, Trivandrum
18. Usmania University, Hyderabad (Deccan)
19. Utkal University, Cuttack
20. Women’s University, Bombay
21. University of Roorkee, Roorkee [vide SO 266, dated 31-1-1961]
22. Birla Institute of Technology and Science, Pilani [vide SO 1574, dated 10-5-1965]
COLLEGES
1. Agricultural College, Cawnpore
2. Deleted [vide 56-IT, dated 4-6-1949]
3. Agricultural College, Nagpur
4. Agricultural College, Poona
5. Agricultural College, Sabour, Bihar
6. Agricultural College, Saidapet
7. Deleted [vide 56-IT, dated 4-6-1949]
8. Amar Singh KEMU Jat College, Lakhaoti, U.P.
9. Balwant Agricultural College, Agra
10. Deleted
[vide 56-IT, dated 4-6-1949]
11. Deleted
12. Indian School of Mines, Dhanbad
13. Deleted [vide 56-IT, dated 4-6-1949]
14. Khalsa College, Amritsar
15. King George’s Medical College, Lucknow
16. Presidency College, Calcutta
17. Presidency College, Madras
18. Recognised Medical Colleges
19. Science College, Patna
20. School of Tropical Medicine, Calcutta [corrected vide 81, dated 16-12-1953]
21. Veterinary College, Bengal
22. Deleted [vide 56-IT, dated 4-6-1949]
23. Veterinary College, Madras
24. Veterinary College, Patna
25. Veterinary College, Poona
26. Deleted
[vide SO 1574, dated 10-5-1965]
27. Deleted
28. Kasturba Medical College, Manipal [vide SO 651, dated 18-3-1961]
INSTITUTIONS
1. Agricultural Research Institute & College, Coimbatore
2. Allahabad Agricultural Institute, Allahabad
3. Deleted [vide 56-IT, dated 4-6-1949]
4. Bengal Tanning Institute, Calcutta1
5. Bose Research Institute, Calcutta
6. Central Irrigation Research Institute, Poona
7. Central Research Institute, Trivandrum
8. Forest Research Institute and College, Dehra Dun
9. Government Silk Institute, Nathnagar, Bhagalpur
10. 2Indian Agricultural Research Institute, New Delhi [substituted vide 5-IT, dated 22-2-1947]
11. Indian Dairy Research Institute, Bangalore [substituted vide 5-IT dated22-2-1947]
12. 2Indian Veterinary Research Institute, Izatnagar and Mukteswar (Uttar Pradesh) [substituted, ibid.]
13. 3National Sugar Institute, Cawnpore
14. Deleted [vide 56-IT, dated 4-6-1949]
15. 1Indian Institute of Science, Bangalore
16. Indian Statistical Institute, Calcutta
17. Institute of Agriculture, Anand
18. 2Institute of Plant & Industry, Indore
19. Deleted [vide 56-IT, dated 4-6-1949]
20. Laxmi Narain Institute of Technology, Nagpur
21. National Institute of Science in India, Calcutta
22. Nutritional Research Institute, Coonoor
23. 3River Research Institute, Bengal, Calcutta
24. Royal Institute of Science, Bombay
25. Silk Research Institute, Berhampore
26. Tata Institute of Fundamental Research, Bombay
27. Technological Institute, Baroda
28. Victoria Jubilee Technical Institute, Bombay
29. 1Vishvabharti Institute, Calcutta
30. 2Inter-Departmental Committee for the Collection of Voluntary Contributions for the Plywood Industry [vide SRO 3580 dated 28-11-19554]
31. Indian Science Congress Association, Calcutta [vide SRO 226, dated 24-1-1956]
32. Birla Institute of Technology, Mesra Ranchi [vide SO 148, dated 12-1-1961]
33. Indian Institute of Technology, Bombay, ibid.
34. Indian Institute of Technology, Kharagpur [vide SO 266, dated 31-1-1961]
35. Indian Institute of Technology, Madras, ibid
36. Indian Institute of Technology, Kanpur, ibid.
37. 5Calcutta Medical Research Institute, Calcutta [vide SO 1944, dated 11-8-1961]
Notification : No. 34, dated 23-11-1964.
Hope the details were usefull.
CAclubindia
