Approval under section 35C(1)(a) confirms notified institutional status and entitlement to specified income tax provisions under statute. Gujarmal Modi Science Foundation, Modinagar, is approved by the Ministry of Agriculture & Irrigation (Department of Agriculture) as the prescribed authority's designated institution for the purposes of clause (a) of sub section (1) of section 35C of the Income tax Act, with the notification stating the approval is effective from 1 April 1978.
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 35C(1)(a) confirms notified institutional status and entitlement to specified income tax provisions under statute.
Gujarmal Modi Science Foundation, Modinagar, is approved by the Ministry of Agriculture & Irrigation (Department of Agriculture) as the prescribed authority's designated institution for the purposes of clause (a) of sub section (1) of section 35C of the Income tax Act, with the notification stating the approval is effective from 1 April 1978.
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