Notification 5/2018 [F. No.203/02/2017/ITA-II]

(TO BE PUBLISHED IN PART II, SUB-SECTION (ii) OF SECTION 3 OF THE GAZETTE OF INDIA) Government of India Ministry of Finance (Department of Revenue) (Central Board of Direct Taxes

S.O. It is hereby notified for general information that the organization M/s LPG Equipment Research Centre ('LERC') (PAN:- AAAAL0454G) has been approved by the Central Government for the purpose of clause (ii) of subsection (I) of section 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 2017-2018 onwards in the category of 'Scientific Research Association", subject to the following conditions, namely:-

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