A partner in a registered firm will be entitled to deduction u/s 35 of the Income-tax Act, 1961 for contributions to approved Scientific Research Institutions etc. made by him from his share of profits in the firm.

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..... nce is invited to the Board's Circular Letter No. 11/13/69-IT(AII), dated the 16th September, 1969 on the above subject, wherein the Board had clarified that a partner in a registered firm will be entitled to deduction u/s 35 of the Income-tax Act, 1961 for contributions to approved Scientific Research Institutions etc. made by him from his share of profits in the firm. 2. A doubt has been raised .....

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