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 u/s 35(2A) - S.O.1211 - Income Tax Act, 1961
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Scientific research approval under section 35(2A) permits tax recognition for a sponsored industrial research programme within a specified project period. Approval is granted for a specified scientific research programme for the purposes of section 35(2A) of the Income-tax Act, 1961, enabling tax treatment under the provision. The approved sponsored project-Studies on process for the manufacture of epichlorohyrin/glycerine & process design Phase I-is to be carried out at the Regional Research Laboratory, Hyderabad, sponsored by M/s. Meta Zinc Pvt. Ltd., with a defined project period and an estimated outlay recorded to satisfy rule 6(iv) of the Income-tax Rules, 1962.
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.
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Scientific research approval under section 35(2A) permits tax recognition for a sponsored industrial research programme within a specified project period.
Approval is granted for a specified scientific research programme for the purposes of section 35(2A) of the Income-tax Act, 1961, enabling tax treatment under the provision. The approved sponsored project-Studies on process for the manufacture of epichlorohyrin/glycerine & process design Phase I-is to be carried out at the Regional Research Laboratory, Hyderabad, sponsored by M/s. Meta Zinc Pvt. Ltd., with a defined project period and an estimated outlay recorded to satisfy rule 6(iv) of the Income-tax Rules, 1962.
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