Income Tax - 18/2019 - Dated:- 13-3-2019 - Government of India Ministry of Finance (Department of Revenue) (Central Board of Direct Taxes) New Delhi, the 13th March, 2019 Notification No. 18/2019 S.O. - It is hereby notified for general information that the organization M/ s Indian Institute of Science Education and Research, Bhopal (PAN:- AAAA12511F) has been approved by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (said Act), read with Rules 5C and 5E of the Income-tax Rules, 1962 (said Rules), from Assessment year 2018-2019 onwards in the category of 'University, College or other Institution', engaged in research activities, subject to the following conditions, namely:- (i) The sums paid to the approved organization shall be used to undertake scientific research; (ii) The approved organization shall carry out scientific research research through its faculty members or enrolled students; (iii) The approved

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