Approval under section 35(1)(ii): institution recognised for tax exemption purposes following prescribed authority formal approval. The Council of Scientific and Industrial Research, as the prescribed authority, has approved the Institute for Financial Management and Research, Madras for the purposes of Section 35(1)(ii) of the Income-tax Act, formally recognising the institution for statutory tax-exempt treatment under that clause and providing public notice of its approved status.
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Provisions expressly mentioned in the judgment/order text.
Approval under section 35(1)(ii): institution recognised for tax exemption purposes following prescribed authority formal approval.
The Council of Scientific and Industrial Research, as the prescribed authority, has approved the Institute for Financial Management and Research, Madras for the purposes of Section 35(1)(ii) of the Income-tax Act, formally recognising the institution for statutory tax-exempt treatment under that clause and providing public notice of its approved status.
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