Sub-section (1) allows a deduction for capital expenditure (excluding land) and revenue expenditure incurred on scientific research related to the assessee's business, and clause (b) extends it to salary of employees engaged in such research and materials used in it for the three years immediately before the business commences, to the extent certified by the prescribed authority, with that pre-commencement expenditure — capital expenditure too, under clause (c) — deemed incurred in the year the business starts. Sub-section (2) gives a separate deduction to a company in bio-technology or in manufacture or production of an article not specified in Schedule XIII for expenditure (other than cost of land or building) on an in-house R&D facility approved by the prescribed authority, and bars double claims. Sub-section (3) allows a deduction for sums paid to research associations, universities, colleges and institutions (for scientific, social science or statistical research), to approved Indian research and development companies, and to national laboratories, universities, IITs or specified persons for research under an approved programme. Sub-sections (4) to (10) carry the machinery: prescribed conditions and documents, the notification requirement for clause (3)(a) recipients, protection where approval is later withdrawn, denial of depreciation under section 33(3) on an asset already deducted, reference of disputes about what counts as scientific research, and the pass-through to an amalgamated Indian company. Sub-section (11) defines National Laboratory, salary, specified person and land.
Why it is there
It subsidises research spending by allowing both capital and revenue research outlay as a deduction in the year it is incurred instead of over time, and by allowing deduction for research money handed to approved outside bodies. The anti-double-counting rules in sub-sections (2)(iii), (6) and (8) show the intention that the same spend is relieved once only.
Who it applies to
An assessee incurring expenditure on scientific research related to his business
A company engaged in bio-technology, or in manufacture or production of an article or thing not specified in Schedule XIII, with an approved in-house research and development facility
An assessee paying sums to a research association, University, college or institution, to an approved Indian research and development company, or to a national laboratory, University, Indian Institute of Technology or specified person
The prescribed authority and the Board (question of what constitutes scientific research)
An amalgamated company that is an Indian company
The figures, and what each one turns on
Read the condition in the same row. A figure quoted without it is a wrong answer with a citation attached.
What
Figure
The condition on it
Where
Look-back period for pre-commencement salary and materials expenditure
Three years
Immediately preceding commencement of business, and only to the extent certified by the prescribed authority; deemed incurred in the year the business commences
Sub-section (1)(b)
Look-back period for pre-commencement capital expenditure
Three years
Immediately preceding commencement of business; deemed incurred in the year the business commences
Sub-section (1)(c)
What this means in practice
Get the approvals and certifications right before the claim: the pre-commencement claim under sub-section (1)(b) needs the prescribed authority's certificate, the in-house facility under sub-section (2) needs approval by the prescribed authority, and payments under sub-section (3)(a) go only to bodies both approved in the prescribed manner and specified by Central Government notification. Where an asset has been deducted under this section, do not also claim depreciation on it under section 33(3) — sub-section (6) prohibits it. If approval of the payee or of the programme is withdrawn after you have paid, sub-section (5) protects the deduction, so a later withdrawal is not by itself a ground for disallowance.
An example
Illustrative only, and invented for this page. The figures are chosen to show the rule biting, not taken from any real matter.
A company manufacturing an article not specified in Schedule XIII spends Rs. 2 crore on laboratory equipment and Rs. 60 lakh on research salaries and materials at an in-house facility approved by the prescribed authority. Sub-section (1) allows both in full — the section fixes no rate and no multiple, only the expenditure actually incurred, and any cost of land is excluded outright by sub-section (1)(a)(i). The bite comes afterwards: because the Rs. 2 crore has been allowed here, sub-section (6) denies any deduction under section 33(3) on that equipment for this or any other year, so the same outlay cannot be relieved twice. Rs. 15 lakh of research salaries paid in the three years before the business commenced would be deemed incurred in the year of commencement, but only to the extent the prescribed authority certifies it as incurred on such research.
Where you meet this section
In the return of income of a business claiming research expenditure and in the assessment that tests it — the supporting papers are the prescribed authority's approval of the in-house facility, and for sub-section (3)(a) payees, the Central Government notification specifying the association, University, college or institution. A dispute about whether an activity is scientific research reaches you as a reference by the Board to the Central Government or the prescribed authority under sub-section (9).
The words themselves
A deduction shall be allowed for any expenditure, being in the nature of— (i) capital expenditure, but not on acquisition of land which is acquired as such or as part of any property; or (ii) revenue expenditure, incurred on scientific research related to the business of the assessee
s.45(1)(a), Income-tax Act, 2025.
What people get wrong
Looking for a weighted or percentage-based deduction. This section states no rate or multiple at all — it allows the expenditure or the sum paid, on the conditions and in the manner prescribed.
Claiming both the section 45 deduction and depreciation on the same asset. Sub-section (6) bars a deduction under section 33(3) for an asset represented by expenditure already allowed here.
Assuming any manufacturing company qualifies under sub-section (2). The article or thing must not be one specified in Schedule XIII, and a company approved under sub-section (3)(b)(ii) is excluded by sub-section (2)(ii).
Treating land as deductible capital expenditure. Sub-section (1)(a)(i) excludes land, and sub-section (11)(d) extends 'land' to any interest in land.
What this replaced
The correspondence is the Income Tax Department’s own, from its comparison utility for the 1961 and 2025 Acts. A renumbering is the easy half; whether the words changed is the half that decides cases.
Rules of the Income-tax Rules, 2026 that work section 45. Where the rule’s own heading names the section we say so; the rest are marked on reading the rule, which is our derivation and not the department’s. A rule that serves the section silently and that we have missed will not appear here.
Rule 29 — Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2)
Rule 30 — Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c)
Rule 31 — Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a)
Rule 32 — Procedure, form and manner in respect of approval under section 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association
Rule 33 — Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a)
Rule 34 — Conditions subject to which approval is to be granted to a University, college or other institution for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a)
Rule 35 — Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research under section 45(3)(b)
A circular binds the department, not you and not a court. Every one below was written under the 1961 Act; it reaches this section because the department’s own concordance carries the provision it names to this one.
Circular No. 7/2024 — Extension of due date for filing of form no. 10a/10ab under the income tax act 1961 2024-04-25
Circular No. 5/2022 — Relaxation from the requirement of electronic filing of application in Form No.3CF for seeking approval under section 35(1 )(ii)/( 2022-03-16
Circular No. 3/2008 — Explanatory Notes to the Provisions of the Finance Act, 2007 2008-03-12
Circular No. 778 — 285. Procedure to be adopted for dealing with pending as well as fresh applications for approval under section 35(1)(ii)/(iii) 1999-08-20
Circular No. 725 — 136. Issue/approval of notifications under section 10(23C)(iv) or section 35(1)(ii)/(iii) after completion of assessment, rectifi 1995-10-16
Circular No. 400 — Section 10(21) l Income of Approved Scientific Research Associations 1984-10-19
Circular No. 68 — Section 154 l Rectification of Mistakes 1971-11-17
Circular No. 18 — 1412. Cases where tolerance margin of 25 per cent is exceeded because of disallowance of disputed tax liability - Whether penalty 1969-06-12
A notification is made under a power the Act gives and, within that power, is law. These too were made under the 1961 Act and are placed here by the department’s concordance. We hold 2564 in all; the 250 most recent are listed.
Notification No. 6/2026 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rules 1962 2026-05-12
Notification No. 5/2026 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rules 1962 2026-03-23
Notification No. 4/2025 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rules 1962 2025-11-12
Notification No. 3/2025 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rules 1962 2025-10-17
Notification No. 2/2025 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rules 1962 2025-10-17
Notification No. 01/2025 — Order under clause iia of sub section 1 of section 35 of the income tax act. 1961 read with rule 5F of the income tax rules 1962 1 2025-08-27
Notification No. 45/2012 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2012-10-29
Notification No. 41/2012 — Section 35(1)(iii) of the income-tax act, 1961 - scientific research expenditure - approved social science or statistical research 2012-09-28
Notification No. NC-127/2011 [S.O.2888(E)] — Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Noti 2011-12-27
Notification No. NC-122/2011 [S.O.2883(E)] — Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Noti 2011-12-27
Notification No. 59/2011 — Section 35(1)( ii) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/insti 2011-11-03
Notification No. 55/2011 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2011-10-10
Notification No. 53/2011 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2011-09-30
Notification No. 39/2011 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Social Science or Statistical Research 2011-07-28
Notification No. 31/2011 — American Institute of Indian Studies, NEW Delhi Notified as AN Approved Organization under section 35(1)(III) 2011-06-01
Notification No. 17/2011 — Income-tax : Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associ 2011-04-01
Notification No. 9/2011 — Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/instit 2011-02-15
Notification No. 10/2011 — Section 35(1)(iii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved social science or statistical research 2011-02-15
Notification No. 45 — Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/instit 2010-06-15
Notification No. 44 — Section 35(1)(iii) of the Income-tax Act, 1961 – Scientific research expenditure-Approved social science or statistical research a 2010-06-15
Notification No. 39 — Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/instit 2010-05-25
Notification No. 34/2010 [S.O.1135(E)] — Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - N 2010-05-17
Notification No. 32 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/instit 2010-05-11
Notification No. 31 — Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/instit 2010-04-27
Notification No. 30 — Section 35(1)(iii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved social science or statistical research 2010-04-27
Notification No. 28 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/instit 2010-04-22
Notification No. 27 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/instit 2010-04-22
Notification No. 26 — Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/instit 2010-04-22
Notification No. 6 — Section 35(1)(ii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/instit 2010-01-28
Notification No. 5 — Section 35(1)(iii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved social or statistical research associa 2010-01-28
Notification No. 4 — Section 35(1)(ii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved scientific research association/institu 2010-01-28
Notification No. 99 — Section 35(1)(iii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved social science or statistical research 2009-12-30
Notification No. 98 — Section 35(1)(iii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved social science or statistical research 2009-12-30
Notification No. 97 — Section 35(1)(iii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved social science or statistical research 2009-12-30
Notification No. 96 — Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure- Approved research associations/institutions – App 2009-12-30
Notification No. 95 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure- Approved research associations/institutions - App 2009-12-30
Notification No. 100 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure- Approved research associations/institutions - App 2009-12-30
Notification No. 90 — Approval of an institution under section 35 of the Income-tax Act, 1961 2009-11-26
Notification No. 89 — Approval of an institution under section 35 of the Income-tax Act, 1961 2009-11-26
Notification No. 88 — Approval of an institution under section 35 of the Income-tax Act, 1961 2009-11-26
Notification No. 87 — Approval of an institution under section 35 of the Income-tax Act, 1961 2009-11-26
Notification No. 86 — Approval of an institution under section 35 of the Income-tax Act, 1961 2009-11-26
Notification No. 85 — Approval of an institution under section 35 of the Income-tax Act, 1961 2009-11-26
Notification No. 79 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/instit 2009-10-26
Notification No. 77 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2009-10-06
Notification No. 76 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/instit 2009-10-05
Notification No. 71 — Section 35(1)(III) of the Income -tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/inst 2009-09-25
Notification No. 69 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2009-09-15
Notification No. 68 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2009-09-15
Notification No. 66 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations / Inst 2009-09-04
Notification No. 64 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations / Inst 2009-09-01
Notification No. 63 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations / Inst 2009-08-31
Notification No. 62 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2009-08-18
Notification No. 60 — Section 35(1)(III) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Social Science or Statistical Research 2009-07-31
Notification No. 59 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations / Inst 2009-07-31
Notification No. 57 — Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/instit 2009-07-09
Notification No. 56 — Section 35(1) (ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/insti 2009-07-09
Notification No. 55 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2009-06-26
Notification No. 54 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2009-06-26
Notification No. 53 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2009-06-25
Notification No. 52 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2009-06-25
Notification No. 51 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2009-06-25
Notification No. 50 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2009-06-25
Notification No. 45 — Section 35(1)(ii ) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/insti 2009-05-20
Notification No. 43 — Section 35(1)(iii ) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Social Science or Statistical Researc 2009-05-13
Notification No. 42 — Section 35(1)(ii ) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/insti 2009-05-13
Notification No. 41 — Section 35(1)( ii) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/insti 2009-04-30
Notification No. 40 — Section 35(1)(ii ) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/insti 2009-04-28
Notification No. 39 — Section 35(1)(ii ) of the Income-tax act, 1961 - Scientific research expenditure - Approved scientific research associations/insti 2009-04-28
Notification No. 38 — Section 35(1)(ii ) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/insti 2009-04-28
Notification No. 27 — Section 35(1)(ii ) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/insti 2009-03-16
Notification No. 13 — Section 35(1)(iii ) of the Income-tax Act, 1961 - Scientific Research Expenditure- Approved Social Science or Statistical Research 2009-01-22
Notification No. 12 — Section 35(1)(ii ) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/insti 2009-01-22
Notification No. 2 — Income-tax (Second Amendment) Rules, 2009 - Amendments in rule 5D and 5E 2009-01-05
Notification No. 103 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2008-11-03
Notification No. 101 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2008-10-24
Notification No. 95 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2008-10-01
Notification No. 94 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2008-10-01
Notification No. 77 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-07-08
Notification No. 46 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-25
Notification No. 44 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-18
Notification No. 43 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-18
Notification No. 42 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-17
Notification No. 41 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-17
Notification No. 40 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-17
Notification No. 39 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-17
Notification No. 38 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-14
Notification No. 37 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-14
Notification No. 36 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-14
Notification No. 35 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-14
Notification No. 32 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-10
Notification No. 31 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-05
Notification No. 26 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-02-12
Notification No. 25 — Approval of an institution under section 28 of the Income-tax Act, 1961 2008-02-12
Notification No. 24 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-02-12
Notification No. 22 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-02-06
Notification No. 18 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-02-04
Notification No. 17 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-02-04
Notification No. 16 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-02-04
Notification No. 15 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-02-01
Notification No. 13 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-01-23
Notification No. 12 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-01-23
Notification No. 09 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-01-18
Notification No. 08 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-01-18
Notification No. 10 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-01-18
Notification No. 04 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-01-08
Notification No. 01 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-01-02
Notification No. 291 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-12-19
Notification No. 290 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-12-18
Notification No. 287 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-12-10
Notification No. 280 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-11-27
Notification No. 279 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-11-27
Notification No. 278 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-11-27
Notification No. 275 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-11-16
Notification No. 274 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-11-16
Notification No. 273 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-11-13
Notification No. 269 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-11-05
Notification No. 268 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-11-05
Notification No. 267 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-11-05
Notification No. 266 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-10-30
Notification No. 265 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-10-30
Notification No. 263 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-10-22
Notification No. 256 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-10-08
Notification No. 241 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-08-30
Notification No. 240 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-08-30
Notification No. 237 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-08-30
Notification No. 235 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-08-24
Notification No. 234 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-08-24
Notification No. 230 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-08-21
Notification No. 229 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-08-21
Notification No. 228 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-08-21
Notification No. 227 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-08-21
Notification No. 226 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/insti 2007-08-14
Notification No. 222 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/insti 2007-08-09
Notification No. 221 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/insti 2007-08-09
Notification No. 220 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/insti 2007-08-09
Notification No. 219 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/insti 2007-08-09
Notification No. 218 — Section 35(1)(iii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved social science or statistical research 2007-08-09
Notification No. 204 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-06-18
Notification No. 179 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-05-24
Notification No. 178 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-05-24
Notification No. 177 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-05-24
Notification No. 172 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-05-16
Notification No. 168 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-05-11
Notification No. 167 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-05-11
Notification No. 166 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-05-11
Notification No. 165 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-05-10
Notification No. 164 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-05-10
Read this before you rely on it. Every decision below was decided under the Income-tax Act, 1961. It appears here because it is tagged to a 1961 provision that the department’s own mapping carries to section 45. That is an inference we have drawn, not a holding on the new section: where the words changed in the move, the reasoning may not survive. Treat this as the place to start looking, not as authority on the 2025 Act.
Garware Technical Fibres Ltd v DCITITATCuts both waystagged s.35(2AB) The addition rests on a pen drive seized in the search and no s.65B certificate was drawn at the time. Does that kill it?
CBDT Circular 7/2024CBDTHelps taxpayertagged s.35 Our Form 10AB was rejected for late filing. Does the CBDT let us apply again?
What this page does not tell you. It does not reproduce the section. Everything above was written from the section’s own text as the Income Tax Department publishes it — the text is here, and nothing here is advice on your facts. Where a figure matters, read the sub-section it comes from.
