Approval of Scientific Research Programme under section 35(2A) of the Income-tax Act, 1961--Clarifications regarding

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....fic Research Programme under section 35(2A) of the Income-tax Act, 1961--Clarifications regarding. Section 35(2A) of the Income-tax Act, 1961, provides that where the assessee pays any sum to a scientific research association for university or college or other institution referred to in section 35(1)(ii) or to a public sector company to be utilised for scientific research undertaken under a prog....

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.... also qualify for weighted deduction or not. The Board have been advised that the approval under section 35(2A) is of the "research programme" and not of the sponsors and, therefore, any other person the original sponsors making payments to the approved research programme can also claim the benefit of weighted deduction provided the amount collected from all the sponsors do not exceed the cost of ....