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.3415 - Income Tax Act, 1961
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Scientific research approval under section 35(2A) secures tax-eligibility for an industry-sponsored research programme. Notification approves a scientific research programme for income-tax purposes under section 35(2A) read with rule 6(iv) of the Income-tax Rules, 1962, specifying project title, sponsor, executing institution, commencement and completion dates, and estimated outlay, and noting the executing institute's prior tax recognition to confirm eligibility for the statutory research-linked tax treatment for the stated period.
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 approval under section 35(2A) secures tax-eligibility for an industry-sponsored research programme.
Notification approves a scientific research programme for income-tax purposes under section 35(2A) read with rule 6(iv) of the Income-tax Rules, 1962, specifying project title, sponsor, executing institution, commencement and completion dates, and estimated outlay, and noting the executing institute's prior tax recognition to confirm eligibility for the statutory research-linked tax treatment for the stated period.
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