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.741 - Income Tax Act, 1961
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Scientific research programme approval under section 35 enables tax recognition for a sponsored R&D project hosted by an approved institution. Approval is granted for a scientific research programme under sub-section (2A) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962. The project, Alternative to Oil-power Alcohol, is sponsored by M/s. Punjab Tractors Ltd., hosted at Punjab University, Chandigarh, with duration from 1-2-1980 to 31-12-1984 and an estimated outlay of Rs. 33.00 lakhs. Punjab University's approved institutional status under earlier Income-tax provisions is recorded.
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 enables tax recognition for a sponsored R&D project hosted by an approved institution.
Approval is granted for a scientific research programme under sub-section (2A) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962. The project, Alternative to Oil-power Alcohol, is sponsored by M/s. Punjab Tractors Ltd., hosted at Punjab University, Chandigarh, with duration from 1-2-1980 to 31-12-1984 and an estimated outlay of Rs. 33.00 lakhs. Punjab University's approved institutional status under earlier Income-tax provisions is recorded.
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