Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 35(1)] [Section 35] [Entire Act] Union of India - Subsection Section 35(1)(C) in The Income Tax Act, 1961 (C)is, for the purposes of this clause, for the time being approved by the prescribed authority in the prescribed manner, and