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        Income Tax

        The Central Government approved The Ahmedabad University,...

        Scientific research approval granted to The Ahmedabad University, with compliance and donor reporting conditions for tax deduction purposes.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The Central Government approved The Ahmedabad University, Ahmedabad, Gujarat, for scientific research as a university or other institution under section 35(1)(ii) of the Income-tax Act, 1961 read with Rules 5C and 5E. The approval applies for assessment years 2026-27 to 2030-31, subject to compliance with Rule 5E and the reporting and certification requirements under Rule 18AB. The institution must furnish the annual statement in Form 10BD by 31 May following the financial year of receipt, may file correction statements to rectify or update details, and must issue donors a certificate in Form 10BE specifying the donation amount within the prescribed time.
                                Note: It is a system-generated summary and is for quick reference only.
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