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February 2009

Additional procedural conditions prescribed for scientific research association and universities, etc. carrying out such activities : Income-tax (Second Amendment) Rules, 2009, dated 5-12-2009.

By Pinky Shah, Sonalee Godbole, Gaurang Gandhi, Chartered Accountants
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Part A : DIRECT TAXES




27 Additional procedural conditions
prescribed for scientific research association and universities, etc. carrying
out such activities : Income-tax (Second Amendment) Rules, 2009, dated
5-12-2009.

The CBDT has prescribed certain information to be furnished
the Commissioner/Director of Income-tax, by the due date of filing the return of
income for these organisations. This information pertaining to the year gone by
includes :



  • Detailed note on activities undertaken;


  • summary of research articles published in national or international journals


  • any patent or other similar rights


  •  programme of research projects to be undertaken during the forthcoming year
    and the financial allocation thereof.



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