Scientific research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961 - S.O.3412 - Income Tax Act, 1961
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Scientific research programme approval under section 35(2A) enables tax recognition for a specified textile research project and approved implementing laboratory. Approval is granted under sub-section (2A) of section 35 of the Income-tax Act, 1961 (read with rule 6(iv) of the Income-tax Rules, 1962) for a research programme on yarn faults and their effect on weaving and fabric quality, sponsored by specified textile mills with ATIRA as implementing laboratory, proposed April 1978-March 1981 and estimated at Rs. 3.07 lakhs; ATIRA is also recorded as approved under section 10(2)(xiii) of the Income-tax Act, 1922.
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.
Scientific research programme approval under section 35(2A) enables tax recognition for a specified textile research project and approved implementing laboratory.
Approval is granted under sub-section (2A) of section 35 of the Income-tax Act, 1961 (read with rule 6(iv) of the Income-tax Rules, 1962) for a research programme on yarn faults and their effect on weaving and fabric quality, sponsored by specified textile mills with ATIRA as implementing laboratory, proposed April 1978-March 1981 and estimated at Rs. 3.07 lakhs; ATIRA is also recorded as approved under section 10(2)(xiii) of the Income-tax Act, 1922.
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