Section 35(1)(ii) approval for Institute of Chartered Accountants of India as a prescribed institution under tax law. Approval is granted to The Institute of Chartered Accountants of India, New Delhi, as a prescribed institution for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961; the Secretary, Department of Science and Technology issued Notification S.O.507 dated 6-1-1975, effective from 1st April, 1974 to 31st March, 1977.
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Provisions expressly mentioned in the judgment/order text.
Section 35(1)(ii) approval for Institute of Chartered Accountants of India as a prescribed institution under tax law.
Approval is granted to The Institute of Chartered Accountants of India, New Delhi, as a prescribed institution for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961; the Secretary, Department of Science and Technology issued Notification S.O.507 dated 6-1-1975, effective from 1st April, 1974 to 31st March, 1977.
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