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[Cites 0, Cited by 0] [Section 45(11)] [Section 45] [Entire Act]

Union of India - Subsection

Section 45(11)(a) in The Income Tax Act, 2025

(a)"National Laboratory" means a scientific laboratory functioning at the national level under the aegis of the Indian Council of Agricultural Research, the Indian Council of Medical Research, the Council of Scientific and Industrial Research, the Defence Research and Development Organisation, the Department of Electronics, the Department of Bio-Technology or the Department of Atomic Energy and which is approved as a National Laboratory by such authority and in such manner, as may be prescribed;