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

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

Union of India - Subsection

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

(b)a company which is––

(i)registered in India having the main object of scientific research and development; and

(ii)approved by such authority, for the purposes of this clause in such manner and subject to such conditions, as may be prescribed;