285. Single authority prescribed for approving association/university/ college/institution engaged in scientific research, etc. - Rule 6 as amended by the Income-tax (Fourth Amendment) Rules, 1982*

1. The Central Board of Direct Taxes have issued a notification specifying the Secretary, Department of Science and Technology, Government of India as the single “prescribed authority” for approving, for the purposes of the Income-tax Act, any association, university, college or institution engaged in scientific research, etc. Earlier more than one authority had been prescribed for this purpose. In relation to research in the fields of agriculture, animal husbandry and fisheries, the prescribed authority was the Indian Council of Agricultural Research; in relation to the research in the field of medical sciences, the prescribed authority was the Indian Council of Medical Research; in relation to research in the field of social science or statistical research, the prescribed authority was the Indian Council of Social Science Research; and in relation to research in the field of other natural or applied sciences, the prescribed authority was the Secretary, Department of Science and Technology, Government of India.

2. In consequence of the notification issued on May 29,1982, every application for approval of any programme of research as also of any association, university, college or institution, which is engaged in research relating to any of the fields mentioned above, will now be considered by the Secretary, Department of Science and Technology, Government of India.

3. The notification has come into effect from June 1, 1982 and all applications pending on that date with any authority other than the Secretary, Department of Science and Technology, shall stand transferred to the Secretary for disposal.

Press Note : Dated 5-6-1982, issued by the Ministry of Finance (Department of Revenue).

286. Issue/approval of notifications under section 10(23C)(iv) and section 35(1)(ii)/(iii) after completion of assessment, rectification of mistake consequent thereto

See Circular No. 725, dated 16-10-1995 [Sl. No. 136].

287. Procedure to be adopted for dealing with pending as well as fresh applications for approval under section 35(1)(ii)/(iii)

1. The Finance Act, 1999, has made amendment in section 35(1) of the Income-tax Act, 1961, by which the approval under section 35(1)(ii) and section 35(1)(iii) of the Income-tax Act shall be granted by the Central Government instead of prescribed authority [Director General of Income-tax (Exemption), in concurrence with Secretary, Department of Scientific and Industrial Research]. Subsequently consequential changes have also been made in rule 6 of the Income-tax Rules, 1962 and Form 3CF vide Gazette Notifica­tion dated 25-6-1999.

2. It has been now decided that henceforth, the following procedure shall be adopted for dealing with the pending as well as fresh applications for approval under section 35(1)(ii) and 35(1)(iii) of the Income-tax Act, 1961:

  (i)  Fresh application for approval under sections 35(1)(ii) and 35(1)(iii) for assessment year 2000-2001 onwards shall be filed in Form 3CF with Central Government.

(ii)  All applications pending with DGIT(E) as on 25-6-1999, i.e., the date of Gazette Notification of amendment of rule 6 of the Income-tax Rules, 1962, for approval under sections 35(1)(ii) and 35(1)(iii) pertaining to assessment year 2000-2001 or subse­quent year shall stand transferred to Central Government.

(iii)  DGIT(E) in concurrence with Secretary, Department of Scientific and Industrial Research shall continue to be the prescribed authority for approval of cases under sections 35(1)(ii) & 35(1)(iii) pertaining to assessment year 1999-2000 or any earlier year.

(iv)  Approval already granted by the prescribed authority under pre-amended sections 35(1)(ii) and 35(1)(iii) for assessment year 2000-2001 or any subsequent year, prior to 25-6-1999, i.e., the date of Gazette of amendment of rule 6 of the Income-tax Rules, 1962, shall continue be valid and no further notification or approval from Central Government shall be required in such cases for those assessment years.

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



   1.  2All India Bee Keepers’ Association, Ramgarh, District Nainital, U.P.

     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]


   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]


   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]


   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]


   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.