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National Forensic Sciences University Approved for Scientific Research under Section 35
National Forensic Sciences University Approved for Scientific Research under Section 35
Forensic Science

The Central Board of Direct Taxes (CBDT) has issued a notification approving the 'National Forensic Sciences University, Gandhinagar' (PAN: AAALN3742Q) under the category of 'University, college or other institution' for 'Scientific Research' for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rules 5C and 5E of the Income-tax Rules, 1962.

Key Highlights
  • The notification is effective from the date of publication in the Official Gazette, i.e., from the Previous Year 2023-24.
  • Accordingly, the approval shall be applicable for Assessment Years 2024-25 to 2028-29.
  • The notification has been issued by the Central Government in exercise of the powers conferred by clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with Rules 5C and 5E of the Income-tax Rules, 1962.

Section 35 of the Income Tax Act, 1961, provides for deductions concerning expenditure on scientific research. This approval will enable the National Forensic Sciences University to claim deductions for expenditure incurred on scientific research, subject to the conditions and limitations specified in the Act and Rules.

The Central Government has certified that no person is being adversely affected by granting retrospective effect to this notification.

Stay tuned for further updates and analysis on this development.

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