Scientific research programme has been approved by the prescribed authority, the Indian Council of Medical Research, New Delhi, for the purpose of sub-section (2A) of section 35 of the Income-tax Act, 1961, with effect from 18-12-1976 to 31-3-1977
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Approval under section 35(2A) for a time limited scientific research programme, conditional on exclusive qualifying expenditure.
Approval is granted for a time limited scientific research programme to qualify under section 35(2A), conditioned on exclusive expenditure for specified studies in population dynamics, fertility and related socio medical research, and explicitly excluding capital expenditure on construction, equipment, furniture and laboratory apparatus; the notification names sponsors and the approved research centre and confirms prior institutional approval under the income tax provisions.