Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 3/1/1986
In supersession of this Office Notification No. S.O. 267, dated 31-1-1961, it is hereby notified for general information that the institution mentioned below has been approved by the prescribed authority, the Secretary, Department of Scientific and Industrial Research for the purposes of clause (ii) of sub-section (1) of section 35 (Thirty-five/one/two) of the Income-tax Act, 1961 up to 31-1-1988 in the category of “Scientific Research Association”.
“All India Institute of Medical Sciences, New Delhi.”
[No. 6556 (F. No. 203/41/83-ITA. II)