Income tax

No, Section 35(1)(iii) of Income Tax Act,1961- Is Applicable for "University, College, or Other Instituitions"  Which do "Social, Statistical or Scientific Research".

So A theatre cant get registration under section 35(1)(III)

Refer section Analaysis of section 35 given in this Link:https://www.exploreincometax.com/Indian-Income-tax-Act-1961/Section-35

No, Section 35(1)(iii) of Income Tax Act,1961- Is Applicable for "University, College, or Other Instituitions"  Which do "Social, Statistical or Scientific Research".

So A theatre cant get registration under section 35(1)(III)

Refer section Analaysis of section 35 given in this Link:https://www.exploreincometax.com/Indian-Income-tax-Act-1961/Section-35

Thank you Sree Kanth. But what if the theatre archive is doing research by way of data collection, analysis of the data and then publishing a paper in the form of a book based on that data, for posterity. Can't it be said that the archive is doing research of that data.