CBDT vide Notification No. 79/2021 [F. No. 203/09/2020-ITA-II] / SO 2804(E) dated 12th July 2021 notifies ‘M/s Patanjali Research Foundation Trust, Haridwar’ having PAN: AABTP8183E for income-tax exemption u/s 35(1)(ii) of the Income-tax Act, 1961.
Read the full text of Notification No. 79/2021 dated 12.7.2021
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
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.
[Notification No. 79/2021/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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