CBDT grants Patanjali Research Foundation Trust gets approval u/s 35 under the category “Research Association” for Scientific Research for Assessment Years 2022-23 to 2027-28
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 79/2021
New Delhi, the 12th July, 2021
S.O. 2804(E).—In exercise of the powers conferred by clauses (ii)of sub-section (1) of section 35 of the Income-tax Act, 1961 (43 of 1961) read with rules 5C and 5D of the Income-tax Rules, 1962, the Central Government hereby approves M/s Patanjali Research Foundation Trust, Haridwar (PAN:-AABTP8183E) under the category “Research Association” for Scientific Research for the purposes of clauses (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with rules 5C and 5D of the Income-tax Rules, 1962.
2. This Notification shall apply with effect from the date of publication in the Official Gazette (i.e from the Previous Year 2021-2022) and accordingly shall be applicable for Assessment Year(s) 2022-23 to 2027-28.
[F.No.203/09/2020-ITA-II]
PRAJNA PARAMITA, Director
Explanatory Memorandum:
It is certified that no person is being adversely affected by granting retrospective effect to this notification.
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