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Notification No. 99/2019 Central Board of Direct Taxes
November, 29th 2019

                                                    Government of India
                                                     Ministry of Finance
                                                  (Department of Revenue)
                                               (Central Board of Direct Taxes)

                                                                                      New Delhi, the ~1       November, 2019

S,O,       It is hereby notified for general infomlation that the organization Mis International Centre for Research in
Agroforestry, South Asia Regional Programme, NASC Complex, Delhi (ICRAF) (PAN:- AAATI4803K) has been
approved by the Central Government for the purpose of clause (ii) of sub-section (I) of scction 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 onwards in the category of 'Scientific Research Association' , subject to the following conditions, namely:-

(i)        The sale objective of the approved Organization shall be to undeJiake scientific research;
(ii)       The approved organization shall carry out scientific research by itself;
(iii)     The approved organization shall maintain separate books of accounts in respect of the sums received by it for
          scientific research, reflect therein the amounts used for can-ying out research, get such books audited by an
          accountant as defined in the explanation to sub-section (2) of section 288 of th e said Act and fumish the repOli of
          such audit dul y signed and verified by such accountant to th e Commiss ioner of Incom e-tax or th e Director of
          Income-tax hav ing jurisdiction over the case, by the due date of furn ish ing the return of income under su b-section
          (1) of section 139 of the said Act;
(iv)      The approved organ ization shall maintain a separa te statement of donations received and amounts applied for
          scientific research and a copy of such statement duly celiified by the auditor shall accompany the report of audit
          refen'ed to above, (The approved organization shall receive grants/donations u/s,35( 1)(ii) of the said Act after
          taking prior permission from the Indian Council of Agricultural Research (ICAR)/ Department of Agricultural
          Research an d Education (DARE ), Min istry of Agriculture & Fanners' Welfare and the grants/don ations so
          received shall be exclusively uti lized for the purpose of conducting research in Indi a only.

2.         The Central Government shall w ithdraw the approval if th e approved organization: -

          (a)      fails to maintain separate books of accounts referred to in sub-paragraph (iii) of paragraph I; or
          (b)      fails to furnish its audit report refelTed to in sub-paragraph (iii) of paragraph 1; or
          (c)      fails to furnish its statement of the donations received and sums applied for scientific research refelTed to
                   in sub-paragraph (iv) of paragraph 1; or
          (d)      ceases to canoy on its research activities or its research activities are not found to be genuine; or
          (e)      ceases to confonn to and comply with the provisions of clause (ii) of sub-section (1) of section 35 of the
                   said Act read with rules 5C and 5D of the said Rules,

                                                                                                        (Rajarajcswari R)
                                                                                   Under Secretary to Government of India
Notification No, !l+-J2019
(F. No, 203/0412019/ITA-ll)

          The Manager,
          Gov!' of India Press,
          Mayapuri, New De lhi
Copy forwarded to: -

    I. The applicant organization, MIs International Centre for Research in Agroforcstry, Delhi
    2. The Secretary, DARE, Ministry of Agriculture and Fanners ' Welfare, Delhi
    3.     The Director General, Indian council of Agricultural Research , Delhi
    ~ .'   CCIT (Exemption), Delhi
    5.     C IT (Exemption), Delhi
    6.     ITCC, CBDT (4 copies)
    7.     Web Manager, New Delhi, for placing on the webs ite
    8.     Concem ed file
    9.     Guard file

                                                                              Under Secretary to Government of India
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