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[Cites 0, Cited by 0] [Section 35(1)] [Section 35] [Entire Act]

Union of India - Subsection

Section 35(1)(D) in The Income Tax Act, 1961

(D)fulfils such other conditions as may be prescribed [See rule 5F [Prescribed authority, guidelines, form, manner and conditions for approval u/s 35(1)(iia)] and Form No. 3CF-III.];
(iii)any sum paid to a research association which has as its object the undertaking of research in social science or statistical research or to a university, college or other institution to be used for research in social science or statistical research :