Scientific research programme has been approved for the period specified below for the purpose of sub-section (2A) of section 35 of the Income-tax Act, 1961 - S.O.2293 - Income Tax Act, 1961
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Research programme approval under section 35(2A) secures tax recognition for a sponsored study with IIT Bombay as implementer. Approval is granted to a specific scientific research programme for recognition under section 35(2A) of the Income tax Act, 1961, read with rule 6(iv) of the Income tax Rules, 1962, identifying the programme title, sponsor, implementing laboratory, proposed commencement and completion dates, and the estimated outlay, thereby specifying the operative parameters for statutory research related tax consideration.
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 programme approval under section 35(2A) secures tax recognition for a sponsored study with IIT Bombay as implementer.
Approval is granted to a specific scientific research programme for recognition under section 35(2A) of the Income tax Act, 1961, read with rule 6(iv) of the Income tax Rules, 1962, identifying the programme title, sponsor, implementing laboratory, proposed commencement and completion dates, and the estimated outlay, thereby specifying the operative parameters for statutory research related tax consideration.
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