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

Union of India - Subsection

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

(c)
(i)a national laboratory; or
(ii)a University; or
(iii)an Indian Institute of Technology; or
(iv)a specified person,with a specific direction that the said sum shall be used for scientific research undertaken under a programme approved in this behalf by the prescribed authority.