Approval under section 35(1)(ii): institutions granted tax-exemption extension following prescribed authority approval for specified periods. The Indian Council of Agricultural Research, as the prescribed authority under the Income-tax Act, has extended approval of specified research institutions for purposes of the tax exemption under section 35(1)(ii), listing the institutions and specifying the commencement and expiry dates of the renewed approval periods to confirm their continuing eligibility for the research-related deduction.
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.
Approval under section 35(1)(ii): institutions granted tax-exemption extension following prescribed authority approval for specified periods.
The Indian Council of Agricultural Research, as the prescribed authority under the Income-tax Act, has extended approval of specified research institutions for purposes of the tax exemption under section 35(1)(ii), listing the institutions and specifying the commencement and expiry dates of the renewed approval periods to confirm their continuing eligibility for the research-related deduction.
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