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Income Tax - Highlights / Catch Notes

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Deduction u/s 35(1)(ii) - retrospective withdrawal of ...

Income Tax

Deduction u/s 35(1)(ii) - retrospective withdrawal of registration/approval - If at the time of giving the donation to the research Institute it had a valid registration granted under the Act, subsequent withdrawal of such registration/approval with retrospective effect would not be a reason to deny deduction claimed by the donor - deduction allowable

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