Section 35 - Deduction to Research Institution

Dear Rinveet, as per section 35(i)(ii) the dedution of 1 1/4th is available. [an amount equal to one and one-fourth times of 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 : 6[Provided that such association, university, college or other institution for the purposes of this clause— (A) is for the time being approved, in accordance with the guidelines, in the manner and subject to such conditions as may be prescribed; and (B) such association, university, college or other institution is specified as such, by notification6a in the Official Gazette, by the Central Government;] For complete list of approved scientific research university/ institution Refer Taxmann's Direct taxes Circulars & Taxmann's Yearly tax digest & Referencer. Circular: No. 778, dated 20-8-1999. 288. Associations/universities/colleges/institutions approved by the prescribed authority under clauses (ii) and (iii) of sub-section (1) for the purpose of deduction in respect of expenditure on scientific research NOTIFIED UNDER CLAUSE (xiii) OF SECTION 10(2) OF THE 1922 ACT 1 AGRICULTURAL RESEARCH ASSOCIATIONS 1. 2All India Bee Keepers’ Association, Ramgarh, District Nainital, U.P. 2· 3Botanical Survey of India, Calcutta 3. 2Bombay Natural History Society, Bombay 4. 2Central Board of Irrigation, Simla 5. Current Science Association, Bangalore 6. 2Entomological Society of India, Kanpur 7. 3Geological Survey of India, Dehra Dun 8. 4Imperial Chemical Industries, Calcutta 9. Indian Council of Agricultural Research, New Delhi [substituted vide SRO 1791, dated 27-10-1952] 10. 5Indian Academy of Science, Bangalore 11. Deleted [vide 56-IT, dated 4-6-1949] 12. Indian Central Cotton Committee, Bombay 13. Indian Central Coconut Committee, Ernakulam 14. Indian Central Jute Committee, Calcutta 15. Indian Central Oilseeds Committee 16. Indian Central Sugarcane Committee, New Delhi 17. Indian Central Tobacco Committee, Bombay 18. 1Indian Coffee Board, Bangalore 19. Indian Chemical Society, Calcutta 19A. Indian Jute Mills Association, Research Institute, Calcutta [vide 18-IT, dated 30-8-1947] 20. 2Indian Lac Cess Committee, Ranchi 21. 1Indian Rubber Production Board, Kottayam, Travancore State 22. 1Indian Science News Association, Calcutta 23. 1Indian Society of Genetics and Plant Breeding, New Delhi 24. Indian Society of Soil Science, Calcutta 25. 1Indian Tea Association, Calcutta 26 Indian Tea Market Expansion Board, Calcutta 27 3Indian Meteorological Department, Poona 28. National Academy of Science, Allahabad 29. Deleted [vide 56-IT, dated 4-6-1949] 30. 1Royal Asiatic Society, Calcutta and Bombay 31. 4United Planters’ Association of South India, Coonoor 32. 5Vivekanand Laboratories, Almora 33. 3Zoological Survey of India, Calcutta 34. 1International Society of Sugarcane Technologists [vide SRO 3496, dated 7-11-1955] 35. 6Sugarcane Research Station, Jullundur [vide SRO 478, dated 11-2-1957] scientific and industrial research associations 1. Ahmedabad Textile Industry’s Research Association, Ahmedabad [substituted, vide 21-IT, dated 10-4-1948] 1A. 7BB&CI Railway Workshop, Ajmer [vide 21-IT, dated 10-4-1948] 2. 8Bengal Potteries Ltd., Calcutta 3. 9Bhowmik (Mr. B.B.), Radan House, 89, Kalighat Road, Calcutta 4. Biochemical Standardisation Laboratory, Calcutta 5. 10Botanical Survey of India, Calcutta 6. Council of Scientific & Industrial Research, New Delhi 6A. Indian Association for the Cultivation of Science, Calcutta [vide 7-IT, dated 22-1-1949] 7. Indian Central Cotton Committee, Matunga, Bombay 8. 1Indian Crucible Co. Ltd., 16, Sibogopal Banerjee Lane, Salkia, Howrah 9. 2Indian Meteorological Department, Delhi 10. 3Mysore Iron & Steel Works, Bhadravati 11. 4State Broadcasting Deptt., Madras 12. Royal Botanical Gardens, Calcutta 12A. Silk & Art Silk Mills Research Association, Bombay [vide 23, dated 18-2-1950] 12B. South India Textile Research Association, Coimbatore [vide SRO 1799, dated 9-11-1951] 1 2C. 5Shri Ram Scientific & Industrial Research Foundation, Delhi [vide 79, dated 10-12-1953; substituted vide SO 475, dated 1-2-1965] 12D. 6Industrial Foundation, Bombay [vide 14, dated 11-3-1954] 13. 7Tata Iron & Steel Industry, Jamshedpur 14. Bombay Textile Research Association, Bombay [vide SRO 3466, dated 17-11-1954] 15. Textile & Allied Industries Research Organisation, Baroda [vide SRO 1026, dated 1-5-1956] 16. 8National Council of Applied Economic Research [vide SRO 1859, dated 17-8-1956; substituted vide SRO 2742, dated 19-11-1956] ASSOCIATIONS CONNECTED with RESEARCH WORK IN MEDICINE 1. 9Diabetic Association of India, Bombay [vide Notification 22, dated 28-1-1960] 1A. Enquiries conducted under the auspices of the IRFA, New Delhi 1B. Gujarat Research Society, Bombay [vide 2-IT, dated 8-1-1949] 2. Indian Council of Medical Research, New Delhi [substituted vide 65, dated 3-6-1950] 2A. King Edward VII Memorial Hospital and Seth Gordhandas Sunderdas Medical College Research Society, Bombay [vide 16, dated 3-3-1953] 3. Medical Council of India, New Delhi 4. Nutrition Research Laboratories, Coonoor 5. Parlakimedi Trust Fund, New Delhi 6. Tuberculosis Association of India, New Delhi 7. Universal Health Institute, Bombay [vide SRO 2684, dated 13-8-1954] 8. 1All India Institute of Medical Sciences, New Delhi [vide SO 267, dated31-1-1961] UNIVERSITIES 1. Agra University, Agra 2. Allahabad University, Allahabad 3. Andhra University, Guntur 4. Annamalai University, Annamalainagar 5. Bombay University (Chemical Technological Department), Bombay 6. Calcutta University (University College of Science), Calcutta 7. Deleted [vide 56-IT, dated 4-6-1949] 8. Delhi University, Delhi 9. 2Benares Hindu University, Varanasi 10. Lucknow University, Lucknow 11. Madras University, Madras 12. Muslim University, Aligarh 13. Mysore University, Bangalore 14. Nagpur University, Nagpur 15. Patna University, Patna 16. East Punjab University, Solan [substituted vide 56-IT, dated 4-6-1949] 17. Travancore University, Trivandrum 18. Usmania University, Hyderabad (Deccan) 19. Utkal University, Cuttack 20. Women’s University, Bombay 21. University of Roorkee, Roorkee [vide SO 266, dated 31-1-1961] 22. Birla Institute of Technology and Science, Pilani [vide SO 1574, dated 10-5-1965] COLLEGES 1. Agricultural College, Cawnpore 2. Deleted [vide 56-IT, dated 4-6-1949] 3. Agricultural College, Nagpur 4. Agricultural College, Poona 5. Agricultural College, Sabour, Bihar 6. Agricultural College, Saidapet 7. Deleted [vide 56-IT, dated 4-6-1949] 8. Amar Singh KEMU Jat College, Lakhaoti, U.P. 9. Balwant Agricultural College, Agra 10. Deleted [vide 56-IT, dated 4-6-1949] 11. Deleted 12. Indian School of Mines, Dhanbad 13. Deleted [vide 56-IT, dated 4-6-1949] 14. Khalsa College, Amritsar 15. King George’s Medical College, Lucknow 16. Presidency College, Calcutta 17. Presidency College, Madras 18. Recognised Medical Colleges 19. Science College, Patna 20. School of Tropical Medicine, Calcutta [corrected vide 81, dated 16-12-1953] 21. Veterinary College, Bengal 22. Deleted [vide 56-IT, dated 4-6-1949] 23. Veterinary College, Madras 24. Veterinary College, Patna 25. Veterinary College, Poona 26. Deleted [vide SO 1574, dated 10-5-1965] 27. Deleted 28. Kasturba Medical College, Manipal [vide SO 651, dated 18-3-1961] INSTITUTIONS 1. Agricultural Research Institute & College, Coimbatore 2. Allahabad Agricultural Institute, Allahabad 3. Deleted [vide 56-IT, dated 4-6-1949] 4. Bengal Tanning Institute, Calcutta1 5. Bose Research Institute, Calcutta 6. Central Irrigation Research Institute, Poona 7. Central Research Institute, Trivandrum 8. Forest Research Institute and College, Dehra Dun 9. Government Silk Institute, Nathnagar, Bhagalpur 10. 2Indian Agricultural Research Institute, New Delhi [substituted vide 5-IT, dated 22-2-1947] 11. Indian Dairy Research Institute, Bangalore [substituted vide 5-IT dated22-2-1947] 12. 2Indian Veterinary Research Institute, Izatnagar and Mukteswar (Uttar Pradesh) [substituted, ibid.] 13. 3National Sugar Institute, Cawnpore 14. Deleted [vide 56-IT, dated 4-6-1949] 15. 1Indian Institute of Science, Bangalore 16. Indian Statistical Institute, Calcutta 17. Institute of Agriculture, Anand 18. 2Institute of Plant & Industry, Indore 19. Deleted [vide 56-IT, dated 4-6-1949] 20. Laxmi Narain Institute of Technology, Nagpur 21. National Institute of Science in India, Calcutta 22. Nutritional Research Institute, Coonoor 23. 3River Research Institute, Bengal, Calcutta 24. Royal Institute of Science, Bombay 25. Silk Research Institute, Berhampore 26. Tata Institute of Fundamental Research, Bombay 27. Technological Institute, Baroda 28. Victoria Jubilee Technical Institute, Bombay 29. 1Vishvabharti Institute, Calcutta 30. 2Inter-Departmental Committee for the Collection of Voluntary Contributions for the Plywood Industry [vide SRO 3580 dated 28-11-19554] 31. Indian Science Congress Association, Calcutta [vide SRO 226, dated 24-1-1956] 32. Birla Institute of Technology, Mesra Ranchi [vide SO 148, dated 12-1-1961] 33. Indian Institute of Technology, Bombay, ibid. 34. Indian Institute of Technology, Kharagpur [vide SO 266, dated 31-1-1961] 35. Indian Institute of Technology, Madras, ibid 36. Indian Institute of Technology, Kanpur, ibid. 37. 5Calcutta Medical Research Institute, Calcutta [vide SO 1944, dated 11-8-1961] Notification : No. 34, dated 23-11-1964. Hope the details were usefull.

Hi, Thanks for your valuable info. I still need to know how to compute the deduction u/s 35. By wordings of section, it seems we can get deduction of INR 1250 on sum paid of INR 1000. Since 1 1/4 = 5/4. 5/4 * 1000 = 1250. Is it OK. Rgds, Rivneet

Yes Deduction of 11/4th can be claimed.

Dear rivneet ! Mr.Saravanan aptly pointed out that exemption is available upto to an amount equal to one and one-fourth times of any sum paid.

yeah....its absolutely correct.....