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, read with rule 6(iv) of the Income-tax Rules, 1962 - S.O.2840 - Income Tax Act, 1961
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Scientific research programme approval under Section 35(2A) permits tax-recognised R&D project continuation and sponsor eligibility. Approval under section 35(2A) read with rule 6(iv) grants tax-recognition to a specified research programme by recording project title, sponsor, implementing institution, start and end dates, and estimated cost, with the implementing institution previously approved for research recognition.
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) permits tax-recognised R&D project continuation and sponsor eligibility.
Approval under section 35(2A) read with rule 6(iv) grants tax-recognition to a specified research programme by recording project title, sponsor, implementing institution, start and end dates, and estimated cost, with the implementing institution previously approved for research recognition.
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