35 1(ii)

Section 35(1)(ii) in The Income- Tax Act, 1995

Any sum paid to a scientific research association which has as its object the undertaking of scientific research or to a university, college or other institution to be used for scientific research.

Provided that such association, university, college or institution is for the time being approved for the purposes.

Such association, university, college, or other institution is approved according to the prescribed guidelines and is notified in the Official Gazette by Central Government.

Note :

Deduction under this section shall not be denied for such payments made on the ground that subsequent to such payment, approval granted to such association, university, college, etc. has been withdrawn.