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section 35(1)(ii)

Latest Articles


Income Tax Benefits related to Research & Development expenses

Income Tax : ISRO succeeded in Mars mission by launching the largest rocket GSLV Mark III in space after lot of efforts and spending crores of ...

April 19, 2020 93793 Views 14 comments Print


Latest News


Budget 2010-11: Weighted deduction for approved in-house scientific research and development

Income Tax : Under the existing provisions of section 35(2AB) of the Income-tax Act, a company is allowed weighted deduction of 150 per cent of...

February 27, 2010 2759 Views 0 comment Print


Latest Judiciary


Cancellation of registration post-donation not invalidate Section 35(1)(ii) deduction

Income Tax : Chemstar International Vs DCIT (ITAT Mumbai) mere suspicion or cancellation of registration post-donation not invalidate initial e...

July 15, 2024 339 Views 0 comment Print

No Section 35(1)(ii) deduction on Donation to ineligible Scientific Research Trust 

Income Tax : ITAT Ahmedabad ruled against C K Zipper Pvt Ltd, disallowing deduction under Section 35(1)(ii) of Income Tax Act for donations to ...

March 30, 2024 1062 Views 0 comment Print

No Income Tax Section 35(1)(ii) Weighted Deduction on Donations after Expiry of Approval

Income Tax : Understand case of Joshi Technologies International Inc Vs CIT regarding weighted deduction on donations under Section 35(1)(ii) o...

February 8, 2024 1179 Views 0 comment Print

Amount of bogus donation not deductible u/s 35(1)(ii)

Income Tax : ITAT Jaipur held that benefit of deduction under section 35(1)(ii) of the Income Tax Act unavailable on bogus donation on adoption...

November 24, 2022 3369 Views 0 comment Print

Section 35(1)(ii) Donation: HC remands matter back to AO to check capacity of Donor

Income Tax : In the given case The appellant made a contribution of Rs.1,00,000/- during the year, to M/s.Herbicure Healthcare Bio-herbal Resea...

May 1, 2020 2388 Views 0 comment Print


Latest Notifications


Notification No. 8/2011- Income Tax Dated 7/2/2011

Income Tax : Notification No. 8/2011- Income Tax It is hereby notified for general information that the organization Kelkar Education Trust, M...

February 7, 2011 2664 Views 0 comment Print

Notification No. 83/2010-Income Tax Dated 1-11-2010

Income Tax : Notification No. 83/2010-Income Tax It is hereby notified for general information that the organization Raman Centre for Applied a...

November 1, 2010 949 Views 0 comment Print

Notification No. 76/2010-Income Tax Dated 11/10/2010

Income Tax : Notification No. 76/2010-Income Tax It is hereby notified for general information that the organization Sisodia Educational, Medic...

October 11, 2010 16389 Views 51 comments Print

Notification No. 60/2010-Income Tax Dated 22/7/2010

Income Tax : Notification No. 60/2010-Income Tax The approved organization shall maintain separate books of accounts in respect of the sums rec...

July 22, 2010 485 Views 0 comment Print

Notification No.46/2010-Income Tax Dated 21/6/2010

Income Tax : Notification No.46/2010-Income Tax It is hereby notified for general information that the organization Bhartiya Vaidayak Samanvaya...

June 21, 2010 403 Views 0 comment Print


Notification No.46/2010-Income Tax Dated 21/6/2010

June 21, 2010 403 Views 0 comment Print

Notification No.46/2010-Income Tax It is hereby notified for general information that the organization Bhartiya Vaidayak Samanvaya Samiti, Nagpur has been approved by the Central Government for the purpose of clause (ii) of sub-section (I) of section 35 of the Income-tax Act, 1961 (said Act), read with Rules 5C and 5E of the Income-tax Rules,

Notification No. 45/2010-Income Tax Dated 15/6/2010

June 15, 2010 492 Views 0 comment Print

Notification No. 45/2010-Income Tax It is hereby notified for general information that the organization Hirabai Cowasji Jehangir Medical Research Institute, Pune has been approved by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (said Act), read with Rules 5C and 5E of the Income-tax Rules. 1962 (said Rules), from Assessment year 2007-08 onwards in the category of ‘Other Institution’, partly engaged in research activities subject to the following conditions, namely:-

Notification No. 32/2010-Income Tax Dated 11/5/2010

May 11, 2010 403 Views 0 comment Print

Notification No. 32/2010-Income Tax It is hereby notified for general information that the organization M/s Foundation for Revitalization of Local Health Traditions, Bangalore, has been approved by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (said Act), read with Rules 5C and 5E of the Income-tax Rules, 1962 (said Rules), from Assessment year 2009-2010 onwards in the category of ‘other Institution’, partly engaged in research activities subject to the following conditions, namely:-

Notification No. 26/2010-Income Tax Dated 22/4/2010

April 22, 2010 553 Views 0 comment Print

Notification No. 26/2010-Income Tax It is hereby notified for general information that the organization M.P Birla Instiute of Fundamental Research, Kolkata has been approved by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (said Act), read with rules 5C and 5E of the Income-tax Rules, 1962 (said Rules) from Assessment year 2009-2010 onwards in the category of ‘other Institution’ partly engaged in research activities subject to the following conditions, namely :-

Budget 2010-11: Weighted deduction for approved in-house scientific research and development

February 27, 2010 2759 Views 0 comment Print

Under the existing provisions of section 35(2AB) of the Income-tax Act, a company is allowed weighted deduction of 150 per cent of the expenditure (not being expenditure in the nature of cost of any land or building) incurred on scientific research on an approved in-house research and development facility.

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