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

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....;        All Commissioners of Income-tax. Sir,             Subject : Approval of Scientific 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 p....

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....n has been raised as to whether in a case where research programme has already been approved and notified payments made by persons other than the original sponsors mentioned in the notification to the research programme can 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, there....