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    <title>‘M/s Prayoga, Bengaluru as ‘Other Institution’ under the category of ‘University, College or Other Institution’ for ‘Scientific Research’ for the purposes of clause (ii) of sub-section (1) of section 35</title>
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    <description>Approval is granted to M/s Prayoga, Bengaluru as an Other Institution in the category of University, College or Other Institution for Scientific Research under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with Income-tax Rules, thereby identifying the entity for tax deduction purposes related to scientific research. The notification is effective from publication, applied retrospectively to the previous year 2023-24, and is applicable for assessment years 2024-2025 through 2028-2029; the explanatory memorandum records no adverse effect from retrospective application.</description>
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      <description>Approval is granted to M/s Prayoga, Bengaluru as an Other Institution in the category of University, College or Other Institution for Scientific Research under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with Income-tax Rules, thereby identifying the entity for tax deduction purposes related to scientific research. The notification is effective from publication, applied retrospectively to the previous year 2023-24, and is applicable for assessment years 2024-2025 through 2028-2029; the explanatory memorandum records no adverse effect from retrospective application.</description>
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