Approved institution designation under Section 35(1)(ii) confirms scientific research association recognition and related tax treatment. Designation of the institution as an Approved Institution is confirmed, recognising it as a Scientific Research Association for purposes of the Income-tax Act; the Secretary, Department of Scientific and Industrial Research is the prescribed authority granting the approval and the notification supersedes a prior office notification.
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.
Approved institution designation under Section 35(1)(ii) confirms scientific research association recognition and related tax treatment.
Designation of the institution as an Approved Institution is confirmed, recognising it as a Scientific Research Association for purposes of the Income-tax Act; the Secretary, Department of Scientific and Industrial Research is the prescribed authority granting the approval and the notification supersedes a prior office notification.
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