# The Finance Act, 1991, Section 12: Amendment of section 35

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/12/

## Text

Amendment of section 35. 12. In section 35 of the Income-tax Act, in sub-section (2), for clause (iii), the following clause shall be substituted, with effect from the 1st day of April, 1992, namely: — "(iii) any sum paid to a university, college or other institution to be used for research in social science or statistical research: Provided that such university, college or institution is for the time being approved for the purposes of this clause by the prescribed authority by notification in the Official Gazette;". [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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