Expenditure on Scientific research u/s 35(1) (iii) of IT Act 1961 - Central Government approves ‘National Institute of Design, Ahmedabad under the category of ‘University, College or Other Institution’ for ‘Scientific Research’.

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....ion’ for ‘Scientific Research’.<br>23/2023 Dated:- 21-4-2023 Income Tax<br>Income Tax<br>Section 035<br>IT<br>MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIF....

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....r 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, 1962. 2. This ....