35 I (ii) & 35 I (iii)

Any scientific research association or organization which has its objects, carrying out the scientific research or social science research or social science research can be approved under section 35 I(ii) and 35 I(iii) in accordance with the guidelines and other conditions as may be notified in the official gazette of the central government. The donor will receive 175% weighted deduction on the donated amount as per amendment by the finance Act 2010.

The application for approval under section 35 1 (ii) / 35 1 (iii) of IT Act 1961 may be submitted of the assesses association along with following information in prescribed form:-

  1. 1: List of assets / facilities owned used for scientific research / Social science research by the applicant,
  2. 2: Details of past research projects undertaken by the applicant, such as research projects completed/ underway/ any publication of research projects,
  3. 3: Past research activities such as whether any new product/process developed, approved, any product of import substitution,
  4. 4: Patents filed and details of the filing,
  5. 5: Whether any commercialization carried out of any such product/ process,
  6. 6: Earnings from such patents etc
  7. 7: Details of conferences/ seminars etc. held
  8. 8: Proposed research project to be undertaken,
  9. 9: List of the donors and amount received as donations,
  10. 10: Amount utilized in such research activities,

35 I(ii) and 35 I(iii) Registration is must for Research Projects.

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  • Acc No.: 33201977110
  • Acc Type: Current
  • Bank Name: State Bank of India
  • IFS Code: SBIN0012159

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