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Approval under Section 35(1)(ii) of the Income Tax Act, 1961 for Sri Ramachandra Institute of Higher Education and Research Trust, Chennai - 18/2026 - Income Tax Act, 1961
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Scientific research approval for a university enables donor tax benefit eligibility, subject to prescribed reporting and certification compliance. Approval is granted to Sri Ramachandra Institute of Higher Education and Research Trust, Chennai as an institution for Scientific Research within the university/college category, subject to time limited applicability and ongoing compliance with the Income tax Rules, including annual submission of the prescribed statement to the income tax authority and issuance of prescribed donor certificates, with provision for correction statements.
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 for a university enables donor tax benefit eligibility, subject to prescribed reporting and certification compliance.
Approval is granted to Sri Ramachandra Institute of Higher Education and Research Trust, Chennai as an institution for Scientific Research within the university/college category, subject to time limited applicability and ongoing compliance with the Income tax Rules, including annual submission of the prescribed statement to the income tax authority and issuance of prescribed donor certificates, with provision for correction statements.
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