Rule 5CA of Income Tax Rules: Intimation under Fifth Proviso to sub-section (1) of section 35
#rules #intimation #form #receipt #association #university The rule states that: (1) An intimation under fifth proviso to sub-section (1) of section 35 by a research association, university, college or other institution referred to in clause (ii) or clause (iii) or the company referred to in clause (iia) of said sub-section (hereinafter referred to as 'the applicant') shall be made in Form No.10A to the Principal Commissioner of Commissioner authorised by the Board. (2) The a