INCOME TAX NOTIFICATION NO.79

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

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