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[Cites 0, Cited by 0] [Section 45(4)] [Section 45] [Entire Act]

Union of India - Subsection

Section 45(4)(b) in The Income Tax Act, 2025

(b)in respect of clause (a) of the said sub-section, only such association, University, college or other institution shall be eligible for deduction, which for the time being is approved in the manner and subject to such conditions, as may be prescribed, and is specified by the Central Government, by notification.