MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 28th January, 2020
S.O. 389(E).—It is hereby notified for general information that the organization M/s. Institute of Pesticide Formulation Technology, Gurugram (PAN:- AAATI0389Q) has been approved by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (said Act), read with Rules 5C and 5D of the Income-tax Rules, 1962 (said Rules), from Assessment year 2019-2020 and onwards under the category of “Research Association”, subject to the following conditions, namely:—
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Notification No : 07/2020Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_07_2020.pdf