‘Indian Institute of Science Education and Research, Tirupati approved under the category of ‘University, College or Other Institution’ for ‘Scientific Research’ for the purposes of clause (ii) of sub-section (1) of Section 35.

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....i) of sub-section (1) of Section 35.<br>S.O. 270 (E) Dated:- 16-1-2023 Income Tax<br>Income Tax<br>Section 035<br>IT<br>MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) N....

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....llege or Other Institution' for 'Scientific Research' for the purposes of clause (ii) of sub-section (1) of Section 35 of the Income-tax Act, 1961 read with Rules 5C and 5E of the Income-tax Rules, 19....