Exemption under section 35C: National Dairy Development Board approved as Association to incur agriculture and animal husbandry expenditure. The Secretary, Ministry of Agriculture, as the prescribed authority, notified that the National Dairy Development Board, Anand, is approved under clause (a) of sub section (1) of section 35C of the Income tax Act, 1961, as an Association authorised to incur expenditure on agriculture and animal husbandry development, thereby qualifying the institution under the statutory exemption framework for such expenditure.
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.
Exemption under section 35C: National Dairy Development Board approved as Association to incur agriculture and animal husbandry expenditure.
The Secretary, Ministry of Agriculture, as the prescribed authority, notified that the National Dairy Development Board, Anand, is approved under clause (a) of sub section (1) of section 35C of the Income tax Act, 1961, as an Association authorised to incur expenditure on agriculture and animal husbandry development, thereby qualifying the institution under the statutory exemption framework for such expenditure.
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