The International Journal
of Not-for-Profit Law

Volume 2, Issue 2, December 1999

India

The procedure for obtaining approval as a scientific research association, contributions to which qualify for a 125% deduction for income tax purposes, has been simplified by the Finance Ministry. For the year 2000/2001 onwards, applications for approval should be directed to the central government, instead of the Director General Income Tax Exemptions and the Secretary of the Department of Scientific and Industrial Research.

(Tax Notes International, 4 October 1999)