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Introducing the “In Favour Of” filter in Case Laws.
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of Central Government granted approval to Trust A for its healthcare research unit under Section 35(1)(ii) of Income Tax Act, 1961, read with Rules 5C and 5E. The approval classifies the institution under 'University, college or other institution' category for scientific research purposes. The notification takes retrospective effect from publication date (covering Previous Year 2024-25) and remains applicable for Assessment Years 2025-26 through 2029-30. The approval enables tax benefits for research activities conducted at the institution, with certification that retrospective implementation causes no adverse effects to any party.
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