Expenditure on Scientific research u/s 35(1) (iii) of IT Act - Krea University, Sricity, Chittoor, A.P. approved for research in ‘Social science or Statistical research’.

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....2022 Income Tax<br>Income Tax<br>Section 035<br>IT<br>MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 118/2022 New Delhi, the 28th October, 2022 S.O. ....

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....cal research' for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with rules 5C and 5E of the Income-tax Rules, 1962. 2. This Notification shall apply w....