https://www.taxtmi.com/acts?id=48265 Amendment adds University and Indian Institute of Technology to the class of institutions treated like a National Laboratory under section 35, inserts those terms into both provisos, and substitutes an Explanation defining National Laboratory, adopting statutory meaning for University, and equating Indian Institute of Technology with the corresponding statutory term, with recognition by the prescribed authority. en-us Thu, 30 Jan 2025 12:31:58 +0530 Tue, 13 May 2025 14:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48265 Amendment adds University and Indian Institute of Technology to the class of institutions treated like a National Laboratory under section 35, inserts those terms into both provisos, and substitutes an Explanation defining National Laboratory, adopting statutory meaning for University, and equating Indian Institute of Technology with the corresponding statutory term, with recognition by the prescribed authority. Act-Rules F. Acts / Amendment Acts Thu, 30 Jan 2025 12:31:58 +0530 https://www.taxtmi.com/acts?id=48265