Research institution approval under section 35(1)(ii) confirms eligibility for tax deduction consequences for a fixed term. The United Planters' Association of South India, Coonoor, is notified as an approved institution for purposes of section 35(1)(ii) of the Income-tax Act following approval by the Indian Council of Agricultural Research; the approval is effective for a three-year period from the first of April to the thirty-first of March, and the notification includes the administrative reference number.
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.
Research institution approval under section 35(1)(ii) confirms eligibility for tax deduction consequences for a fixed term.
The United Planters' Association of South India, Coonoor, is notified as an approved institution for purposes of section 35(1)(ii) of the Income-tax Act following approval by the Indian Council of Agricultural Research; the approval is effective for a three-year period from the first of April to the thirty-first of March, and the notification includes the administrative reference number.
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