‘Agricultural Development Trust’ notifies for the purpose of sec. 35 relief

The Central Board of Direct Taxes (CBDT) has notified ‘Agricultural Development Trust’ under the category of ‘University, College or other Institution’ for the purpose section 35(1)(ii) of the Income-tax Act, 1961

from taxmann.com News https://www.taxmann.com/topstories/222330000000018120/‘agricultural-development-trust’-notifies-for-the-purpose-of-sec-35-relief.aspx