Deprecated (16384): The ArrayAccess methods will be removed in 4.0.0.Use getParam(), getData() and getQuery() instead. - /home/brlfuser/public_html/src/Controller/ArtileDetailController.php, line: 150
 You can disable deprecation warnings by setting `Error.errorLevel` to `E_ALL & ~E_USER_DEPRECATED` in your config/app.php. [CORE/src/Core/functions.php, line 311]
Code Context


        trigger_error($message, E_USER_DEPRECATED);

    }
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 You can disable deprecation warnings by setting `Error.errorLevel` to `E_ALL & ~E_USER_DEPRECATED` in your config/app.php.'
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deprecationWarning - CORE/src/Core/functions.php, line 311
Cake\Http\ServerRequest::offsetGet() - CORE/src/Http/ServerRequest.php, line 2421
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Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Http\Runner::run() - CORE/src/Http/Runner.php, line 51
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Deprecated (16384): The ArrayAccess methods will be removed in 4.0.0.Use getParam(), getData() and getQuery() instead. - /home/brlfuser/public_html/src/Controller/ArtileDetailController.php, line: 151
 You can disable deprecation warnings by setting `Error.errorLevel` to `E_ALL & ~E_USER_DEPRECATED` in your config/app.php. [CORE/src/Core/functions.php, line 311]
Code Context


        trigger_error($message, E_USER_DEPRECATED);

    }
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deprecationWarning - CORE/src/Core/functions.php, line 311
Cake\Http\ServerRequest::offsetGet() - CORE/src/Http/ServerRequest.php, line 2421
App\Controller\ArtileDetailController::index() - APP/Controller/ArtileDetailController.php, line 151
Cake\Controller\Controller::invokeAction() - CORE/src/Controller/Controller.php, line 610
Cake\Http\ActionDispatcher::_invoke() - CORE/src/Http/ActionDispatcher.php, line 120
Cake\Http\ActionDispatcher::dispatch() - CORE/src/Http/ActionDispatcher.php, line 94
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Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Error\Middleware\ErrorHandlerMiddleware::__invoke() - CORE/src/Error/Middleware/ErrorHandlerMiddleware.php, line 96
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Http\Runner::run() - CORE/src/Http/Runner.php, line 51
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Warning (512): Unable to emit headers. Headers sent in file=/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Error/Debugger.php line=853 [CORE/src/Http/ResponseEmitter.php, line 48]
Code Context
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        LATEST NEWS UPDATES | Contribution to Patanjali Research Foundation to get tax exemption -Shishir Sinha    </title>
    <meta name="description" content="-The Hindu Business Line

Central Government approved the Baba Ramdev-owned entity under the category &lsquo;Research Association&rsquo;

The Income Tax Department has notified five years exemption for Patanjali Research Foundation Trust, based in Haridwar (Uttarakhand).

&ldquo;The Central Government hereby approves M/s Patanjali Research Foundation..."/>
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     <meta property="og:description" content="-The Hindu Business Line

Central Government approved the Baba Ramdev-owned entity under the category &lsquo;Research Association&rsquo;

The Income Tax Department has notified five years exemption for Patanjali Research Foundation Trust, based in Haridwar (Uttarakhand).

&ldquo;The Central Government hereby approves M/s Patanjali Research Foundation..." />
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                            <p style="text-align:justify">-The Hindu Business Line</p><p style="text-align:justify"><em>Central Government approved the Baba Ramdev-owned entity under the category &lsquo;Research Association&rsquo;</em></p><p style="text-align:justify">The Income Tax Department has notified five years exemption for Patanjali Research Foundation Trust, based in Haridwar (Uttarakhand).</p><p style="text-align:justify">&ldquo;The Central Government hereby approves M/s Patanjali Research Foundation Trust, Haridwar under the category &lsquo;Research Association&rsquo; 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,&rdquo; a notification dated July 12, issued by the Central Board of Direct Taxes (CBDT), said.</p><p style="text-align:justify">It will apply with effect from the date of publication in the Official Gazette (i.e from the previous year 2021-22) and accordingly shall be applicable for Assessment Year(s) 2022-23 to 2027-28.</p><p style="text-align:justify"><em>Research activities</em></p><p style="text-align:justify">Section 35 of the Income Tax Act allows deduction of expenditure &ldquo;an amount equal to one-and-one- half times of any sum paid to a research association which has as its object the undertaking of scientific research or to a university, college or other institution to be used for scientific research.&rdquo; Rule 5C of Income Tax Rules 1962 prescribes form and manner for deduction.</p><p style="text-align:justify">Rule 5D prescribes conditions for the approval. For this, the sole object will be to undertake scientific research or research in social science or statistical research. The research activity should be carried by research association itself. It will maintain books of account and get such books audited by an accountant as defined under the law and submit to the Income Tax Department. It will maintain a separate statement of donations received and amount applied for research.</p><p style="text-align:justify">Please <a href="https://www.thehindubusinessline.com/companies/contribution-to-patanjali-research-foundation-to-get-tax-exemption/article35295472.ece?fbclid=IwAR1UQERWaNqiOjfGtrHOYo021A5XJKJYJxJ55ctHLKSCu3Oaih-cavoiTZQ" title="https://www.thehindubusinessline.com/companies/contribution-to-patanjali-research-foundation-to-get-tax-exemption/article35295472.ece?fbclid=IwAR1UQERWaNqiOjfGtrHOYo021A5XJKJYJxJ55ctHLKSCu3Oaih-cavoiTZQ">click here</a> to read more.&nbsp;</p>                                                           
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        LATEST NEWS UPDATES | Contribution to Patanjali Research Foundation to get tax exemption -Shishir Sinha    </title>
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Central Government approved the Baba Ramdev-owned entity under the category &lsquo;Research Association&rsquo;

The Income Tax Department has notified five years exemption for Patanjali Research Foundation Trust, based in Haridwar (Uttarakhand).

&ldquo;The Central Government hereby approves M/s Patanjali Research Foundation..."/>
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Central Government approved the Baba Ramdev-owned entity under the category &lsquo;Research Association&rsquo;

The Income Tax Department has notified five years exemption for Patanjali Research Foundation Trust, based in Haridwar (Uttarakhand).

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    <h1 class="cat-box-title">Contribution to Patanjali Research Foundation to get tax exemption -Shishir Sinha</h1>
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                            <p style="text-align:justify">-The Hindu Business Line</p><p style="text-align:justify"><em>Central Government approved the Baba Ramdev-owned entity under the category &lsquo;Research Association&rsquo;</em></p><p style="text-align:justify">The Income Tax Department has notified five years exemption for Patanjali Research Foundation Trust, based in Haridwar (Uttarakhand).</p><p style="text-align:justify">&ldquo;The Central Government hereby approves M/s Patanjali Research Foundation Trust, Haridwar under the category &lsquo;Research Association&rsquo; 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,&rdquo; a notification dated July 12, issued by the Central Board of Direct Taxes (CBDT), said.</p><p style="text-align:justify">It will apply with effect from the date of publication in the Official Gazette (i.e from the previous year 2021-22) and accordingly shall be applicable for Assessment Year(s) 2022-23 to 2027-28.</p><p style="text-align:justify"><em>Research activities</em></p><p style="text-align:justify">Section 35 of the Income Tax Act allows deduction of expenditure &ldquo;an amount equal to one-and-one- half times of any sum paid to a research association which has as its object the undertaking of scientific research or to a university, college or other institution to be used for scientific research.&rdquo; Rule 5C of Income Tax Rules 1962 prescribes form and manner for deduction.</p><p style="text-align:justify">Rule 5D prescribes conditions for the approval. For this, the sole object will be to undertake scientific research or research in social science or statistical research. The research activity should be carried by research association itself. It will maintain books of account and get such books audited by an accountant as defined under the law and submit to the Income Tax Department. It will maintain a separate statement of donations received and amount applied for research.</p><p style="text-align:justify">Please <a href="https://www.thehindubusinessline.com/companies/contribution-to-patanjali-research-foundation-to-get-tax-exemption/article35295472.ece?fbclid=IwAR1UQERWaNqiOjfGtrHOYo021A5XJKJYJxJ55ctHLKSCu3Oaih-cavoiTZQ" title="https://www.thehindubusinessline.com/companies/contribution-to-patanjali-research-foundation-to-get-tax-exemption/article35295472.ece?fbclid=IwAR1UQERWaNqiOjfGtrHOYo021A5XJKJYJxJ55ctHLKSCu3Oaih-cavoiTZQ">click here</a> to read more.&nbsp;</p>                                                           
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    <br><a href="https://www.thehindubusinessline.com/companies/contribution-to-patanjali-research-foundation-to-get-tax-exemption/article35295472.ece?fbclid=IwAR1UQERWaNqiOjfGtrHOYo021A5XJKJYJxJ55ctHLKSCu3Oaih-cavoiTZQ" class="re" target="_blank">The Hindu Business Line, 13 July, 2021, https://www.thehindubusinessline.com/companies/contribution-to-patanjali-research-foundation-to-get-tax-exemption/article35295472.ece?fbclid=IwAR1UQERWaNqiOjfGtrHOYo021A5XJKJYJxJ55ctHLKSCu3Oaih-cavoiTZQ</a><div class="clear"></div>
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        LATEST NEWS UPDATES | Contribution to Patanjali Research Foundation to get tax exemption -Shishir Sinha    </title>
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Central Government approved the Baba Ramdev-owned entity under the category &lsquo;Research Association&rsquo;

The Income Tax Department has notified five years exemption for Patanjali Research Foundation Trust, based in Haridwar (Uttarakhand).

&ldquo;The Central Government hereby approves M/s Patanjali Research Foundation..."/>
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Central Government approved the Baba Ramdev-owned entity under the category &lsquo;Research Association&rsquo;

The Income Tax Department has notified five years exemption for Patanjali Research Foundation Trust, based in Haridwar (Uttarakhand).

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    <h1 class="cat-box-title">Contribution to Patanjali Research Foundation to get tax exemption -Shishir Sinha</h1>
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                            <p style="text-align:justify">-The Hindu Business Line</p><p style="text-align:justify"><em>Central Government approved the Baba Ramdev-owned entity under the category &lsquo;Research Association&rsquo;</em></p><p style="text-align:justify">The Income Tax Department has notified five years exemption for Patanjali Research Foundation Trust, based in Haridwar (Uttarakhand).</p><p style="text-align:justify">&ldquo;The Central Government hereby approves M/s Patanjali Research Foundation Trust, Haridwar under the category &lsquo;Research Association&rsquo; 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,&rdquo; a notification dated July 12, issued by the Central Board of Direct Taxes (CBDT), said.</p><p style="text-align:justify">It will apply with effect from the date of publication in the Official Gazette (i.e from the previous year 2021-22) and accordingly shall be applicable for Assessment Year(s) 2022-23 to 2027-28.</p><p style="text-align:justify"><em>Research activities</em></p><p style="text-align:justify">Section 35 of the Income Tax Act allows deduction of expenditure &ldquo;an amount equal to one-and-one- half times of any sum paid to a research association which has as its object the undertaking of scientific research or to a university, college or other institution to be used for scientific research.&rdquo; Rule 5C of Income Tax Rules 1962 prescribes form and manner for deduction.</p><p style="text-align:justify">Rule 5D prescribes conditions for the approval. For this, the sole object will be to undertake scientific research or research in social science or statistical research. The research activity should be carried by research association itself. It will maintain books of account and get such books audited by an accountant as defined under the law and submit to the Income Tax Department. It will maintain a separate statement of donations received and amount applied for research.</p><p style="text-align:justify">Please <a href="https://www.thehindubusinessline.com/companies/contribution-to-patanjali-research-foundation-to-get-tax-exemption/article35295472.ece?fbclid=IwAR1UQERWaNqiOjfGtrHOYo021A5XJKJYJxJ55ctHLKSCu3Oaih-cavoiTZQ" title="https://www.thehindubusinessline.com/companies/contribution-to-patanjali-research-foundation-to-get-tax-exemption/article35295472.ece?fbclid=IwAR1UQERWaNqiOjfGtrHOYo021A5XJKJYJxJ55ctHLKSCu3Oaih-cavoiTZQ">click here</a> to read more.&nbsp;</p>                                                           
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    <br><a href="https://www.thehindubusinessline.com/companies/contribution-to-patanjali-research-foundation-to-get-tax-exemption/article35295472.ece?fbclid=IwAR1UQERWaNqiOjfGtrHOYo021A5XJKJYJxJ55ctHLKSCu3Oaih-cavoiTZQ" class="re" target="_blank">The Hindu Business Line, 13 July, 2021, https://www.thehindubusinessline.com/companies/contribution-to-patanjali-research-foundation-to-get-tax-exemption/article35295472.ece?fbclid=IwAR1UQERWaNqiOjfGtrHOYo021A5XJKJYJxJ55ctHLKSCu3Oaih-cavoiTZQ</a><div class="clear"></div>
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Home हिन्दी

Contribution to Patanjali Research Foundation to get tax exemption -Shishir Sinha

Published on Jul 13, 2021   Modified on Jul 16, 2021

-The Hindu Business Line Central Government approved the Baba Ramdev-owned entity under the category ‘Research Association’ The Income Tax Department has notified five years exemption for Patanjali Research Foundation Trust, based in Haridwar (Uttarakhand). “The Central Government hereby approves M/s Patanjali Research Foundation Trust, Haridwar 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,” a notification dated July 12, issued by the Central Board of Direct Taxes (CBDT), said. It will apply with effect from the date of publication in the Official Gazette (i.e from the previous year 2021-22) and accordingly shall be applicable for Assessment Year(s) 2022-23 to 2027-28. Research activities Section 35 of the Income Tax Act allows deduction of expenditure “an amount equal to one-and-one- half times of any sum paid to a research association which has as its object the undertaking of scientific research or to a university, college or other institution to be used for scientific research.” Rule 5C of Income Tax Rules 1962 prescribes form and manner for deduction. Rule 5D prescribes conditions for the approval. For this, the sole object will be to undertake scientific research or research in social science or statistical research. The research activity should be carried by research association itself. It will maintain books of account and get such books audited by an accountant as defined under the law and submit to the Income Tax Department. It will maintain a separate statement of donations received and amount applied for research. Please click here to read more.

The Hindu Business Line, 13 July, 2021, https://www.thehindubusinessline.com/companies/contribution-to-patanjali-research-foundation-to-get-tax-exemption/article35295472.ece?fbclid=IwAR1UQERWaNqiOjfGtrHOYo021A5XJKJYJxJ55ctHLKSCu3Oaih-cavoiTZQ

Tagged with: Patanjali Research Foundation Trust Section 35 of the Income Tax Act Tax breaks

 

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