National Laboratory - Definition / Legal Terminology - Income Tax

Explanation 2(a) -For the purposes of section 35 of the Income tax Act 1961,- National Laboratory means- a scientific laboratory functioning at the national level under the aegis of the Indian Council of Agricultural Research, the Indian Council of Medical Research, the Council of Scientific and Industrial Research, the Defence Research and Development Organisation, the Department of Electronics, the Department of Bio-Technology or the Department of Atomic Energy and which is approved as a National Laboratory by the prescribed authority in such manner as may be prescribed ;