Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "Indian Institute of Technology, Roorkee".

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....suance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves the Indian Institute of Technology, Roorkee (PAN: AAALI0033R) for Scientific Research under the category of University, college or other institution, for the purposes of section 45(3)(a)(i) of the said Act of 2025 and rules 32 and 34 of the Income-tax Rules, 2026. 2. This notification shall be app....