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    <title>Expenditure on Scientific research u/s 35(1) (iii) of IT Act 1961 - Central Government approves ‘National Institute of Design, Ahmedabad under the category of ‘University, College or Other Institution’ for ‘Scientific Research’.</title>
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    <description>Central Government approves National Institute of Design, Ahmedabad as a University, College or Other Institution for qualifying expenditure as scientific research under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961 read with Rules 5C and 5E of the Income tax Rules, 1962, with effect from the date of publication and retrospective applicability certified as not adversely affecting any person.</description>
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      <title>Expenditure on Scientific research u/s 35(1) (iii) of IT Act 1961 - Central Government approves ‘National Institute of Design, Ahmedabad under the category of ‘University, College or Other Institution’ for ‘Scientific Research’.</title>
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      <description>Central Government approves National Institute of Design, Ahmedabad as a University, College or Other Institution for qualifying expenditure as scientific research under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961 read with Rules 5C and 5E of the Income tax Rules, 1962, with effect from the date of publication and retrospective applicability certified as not adversely affecting any person.</description>
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