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

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Union of India - Subsection

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

(ii)an amount equal to one and one-fourth times of any sum paid [ Substituted by Act 27 of 1999, Section 15, for " any sum paid" (w.e.f. 1.4.2000).] to a scientific research association which has as its object the undertaking of scientific research or to a university, college or other institution to be used for scientific research [See rules 5C [Guidelines, form and manner in respect of approval u/s 35(1)(ii)/(iii)], 5D [Conditions subject to which approval is to be granted u/s 35(1)(ii)/(iii) to research association] and 5E [Conditions subject to which approval is to be granted u/s 35(1)(ii)/(iii) to University, college or other institution] and Form Nos. 3CF-I and 3CF-II.]:

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Union of India - Subsection

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