R&D / agricultural extension / skill development (range 29–40)

Conditions.

• Sums paid to the institution are used for scientific research, and research in social science or statistical research (sub-rule 1).
• The research is carried out through its faculty members or enrolled students (sub-rule 2).
• It keeps separate books for sums received for research, reflects the amount used, has the books audited by an accountant (section 515(3)(b)), and furnishes the signed and verified audit report to the jurisdictional Commissioner by the section 263(1) return due date (sub-rule 3).
• A separate statement of donations received and amount used, certified by the auditor, accompanies the audit report (sub-rule 4).
• By the return due date, an annual statement with a note on the research work, a summary of articles published, patents or similar rights, and the programme and financial allocation for the coming year (sub-rule 5).

Reports on defaults (sub-rule 6). The Commissioner may report to the Central Government within six months from the date of furnishing the return under section 263(1), after inquiries, where the institution is not maintaining separate books, has not furnished its audit report or statements, has ceased its research or its activities are not genuine, or is not fulfilling the conditions of approval.