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    <title>U/s 35(1) (ii) of IT Act 1961 Central Government approved Sri Shankara Cancer Foundation, Bangalore</title>
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    <description>The Central Government has approved Sri Shankara Cancer Foundation, Bangalore as a &#039;University, College or other institution&#039; for scientific research under clause (ii) of sub section (1) of section 35 read with the Income tax Rules, with retrospective effect from the previous year 2021 22 and applicability for assessment years 2022 23 to 2026 27, and an explanatory memorandum certifies no person is adversely affected by the retrospective application.</description>
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