https://www.taxtmi.com/circulars?id=10250 Approval under section 80J is a distinct statutory prerequisite distinct from ministerial grading; applicants must file for approval before the first assessment year for which the deduction is claimed, approval (when granted) runs for a five year period unless earlier withdrawn, and approvals are not retrospective. The Ministry of Tourism & Civil Aviation issues the Central Government approval for this purpose. en-us Tue, 10 Sep 1974 00:00:00 +0530 Mon, 13 Jun 2011 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10250 Approval under section 80J is a distinct statutory prerequisite distinct from ministerial grading; applicants must file for approval before the first assessment year for which the deduction is claimed, approval (when granted) runs for a five year period unless earlier withdrawn, and approvals are not retrospective. The Ministry of Tourism & Civil Aviation issues the Central Government approval for this purpose. Circulars Income Tax Tue, 10 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10250