Indian Institute of Technology, Kharagpur under the category of ‘University, college or other institution’ for ‘Scientific Research’ for the purposes of clause (ii) of sub-section (1) of section 35 - 29/2024 - Income Tax Act, 1961
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Scientific research approval under section 35 grants IIT Kharagpur notified status for research deduction across specified assessment years. Approval of Indian Institute of Technology, Kharagpur as a notified 'University, college or other institution' for Scientific Research under clause (ii) of sub section (1) of section 35, read with Rules 5C and 5E of the Income tax Rules, 1962, with effect from the date of publication and retrospective applicability to the previous year 2023-24, covering assessment years 2024 25 to 2028 29.
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.
Scientific research approval under section 35 grants IIT Kharagpur notified status for research deduction across specified assessment years.
Approval of Indian Institute of Technology, Kharagpur as a notified 'University, college or other institution' for Scientific Research under clause (ii) of sub section (1) of section 35, read with Rules 5C and 5E of the Income tax Rules, 1962, with effect from the date of publication and retrospective applicability to the previous year 2023-24, covering assessment years 2024 25 to 2028 29.
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