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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Bill 2022 amends Income-tax Act Section 35, disallowing certain research deductions without proper documentation.</h1> Clause 11 of the Finance Bill, 2022, amends section 35 of the Income-tax Act concerning deductions for scientific research expenditures. The amendment modifies sub-section (1A) to specify that deductions for sums paid to research associations, universities, colleges, or companies under clauses (ii), (iii), or (iia) of sub-section (1) are disallowed unless these entities prepare a statement with specified particulars and provide donors with a certificate detailing the donation amount. This change is effective retroactively from April 1, 2021.
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