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Section -35 Expenditure on Scientific Research

Proviso (v) is applicable w.e.f 1/4/2021 and if intimation is made then the effective date of such notification is from 1/4/2022. What is the applicability for the contributions made in the F.Y 2021-22. If they have not intimated before 30.06.2021 then the notification gets cancelled if they give intimation the notification will be effective from 1.4.2022


sai krishna teja

sai krishna teja

CA Inter

480

01-Apr-21 08:01

13

Answers (1)

As per the proviso, if intimation is accepted and approved in FY 2021-22 then notification is valid for a period of five consecutive AYs 2022-23 to 2027-28 i.e the FYs 2021-22 to 2026-27


sudha reddy

sudha reddy

Moderator

01-Apr-21 16:20

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