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[Cites 0, Cited by 0] [Section 270] [Entire Act]

Union of India - Subsection

Section 270(12) in The Income Tax Act, 2025

(12)For the purposes of sub-section (11), the entities shall be—
(a)a research association referred to in Schedule III (Table: Sl. No. 23);
(b)an association or institution referred to in Schedule III (Table: Sl. No. 24);
(c)an institution referred to in Schedule III (Table: Sl. No. 25).