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Approval of National Accredition Board for Testing and Caliberation Laboratories (NABL) u/s 35(1)(ii)
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....ned below has been approved by the Central Government for the period mentioned below, for the purpose of clause (ii) of sub-section (1) of section 35 of the Income tax Act, 1961, read with Rule 6 of the Income Tax Rules, 1962 under the category "Institution" subject to the following conditions:- (i) The organization shall maintain separate books of accounts for its research activities;....
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....ture Account in respect of its research activities for which exemption was granted under sub-section (1) of section 35 of Income tax Act, 1961 in addition to the return of income tax to the designated assessing officer S.No. Name of the organization approved Period for which notification is effective 1. National Accredition Board for Testing & Caliberation Laboratories (NABL) Departmen....