Exemption u/s 35(1)(ii) - INSTITUTION Society for the Rehabilitation of Physically Handicapped and Mentally Backward (Regd.), New Delhi - S.O.1174 - Income Tax Act, 1961
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Research institution approval under section 35(1)(ii) secures eligibility for exempt research expenditure recognition by prescribed authority. The notification records that the Society for the Rehabilitation of Physically Handicapped and Mentally Backward, New Delhi, has been recognized by the Indian Council of Medical Research as the prescribed authority for purposes of the provision allowing exemption under section 35(1)(ii) of the Income-tax Act, thereby qualifying the institution within the statutory framework for research-related tax relief.
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.
Research institution approval under section 35(1)(ii) secures eligibility for exempt research expenditure recognition by prescribed authority.
The notification records that the Society for the Rehabilitation of Physically Handicapped and Mentally Backward, New Delhi, has been recognized by the Indian Council of Medical Research as the prescribed authority for purposes of the provision allowing exemption under section 35(1)(ii) of the Income-tax Act, thereby qualifying the institution within the statutory framework for research-related tax relief.
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