Rule 32 - Procedure, form and manner in respect of approval under section 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association
Income-Tax Rules, 2026
Contents
Notifications
Forms
Acts
Rules & Regulations
Plus +
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Scientific research approval procedure governs Form No. 17 filing, defect cure, inquiry, notification period, and withdrawal safeguards. Procedure is prescribed for approval for deduction for expenditure on scientific research by a research association under section 45(4)(b), including ... Summary
Scientific research approval procedure governs Form No. 17 filing, defect cure, inquiry, notification period, and withdrawal safeguards.
Procedure is prescribed for approval for deduction for expenditure on scientific research by a research association under section 45(4)(b), including filing Form No. 17 with the jurisdictional Commissioner of Income-tax, verification, annexure requirements for exemption claims, communication to CBDT, defect removal, inquiry into genuineness, issuance of notification for up to five tax years, withdrawal of approval, and hearing before any invalidation, rejection or withdrawal.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.