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[Cites 0, Cited by 0] [Section 45(3)] [Section 45] [Entire Act]

Union of India - Subsection

Section 45(3)(a) in The Income Tax Act, 2025

(a)
(i)a research association having the object of undertaking scientific research or to a University, college or institution to be used for scientific research; or
(ii)a research association having the object of undertaking research in social science or statistical research or to a University, college or institution to be used for research in social science or statistical research;