Research institution approval under section 35(1)(ii) confirms tax deduction eligibility following prescribed authority notification. The notification records that Dr. Shantilal J. Mehta Medical Research Foundation, Bombay, has been approved by the prescribed medical research authority for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, thereby placing the institution within the statutory category governed by section 35(1)(ii).
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Provisions expressly mentioned in the judgment/order text.
Research institution approval under section 35(1)(ii) confirms tax deduction eligibility following prescribed authority notification.
The notification records that Dr. Shantilal J. Mehta Medical Research Foundation, Bombay, has been approved by the prescribed medical research authority for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, thereby placing the institution within the statutory category governed by section 35(1)(ii).
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