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of <h1>Companies Must Apply for Scientific Research Approval Under Section 35 Using Form 3CF with Digital Verification</h1> The prescribed authority for approval under clause (iia) of sub-section (1) of section 35 is the Chief Commissioner of Income-tax. Companies seeking approval must apply using Form No. 3CF electronically and verify it through a digital signature or electronic verification code. The application process involves a review by the Commissioner of Income-tax, who may recommend approval or rejection. Approval is contingent on the company using funds for scientific research, maintaining separate accounts, and submitting annual reports on research activities. The Chief Commissioner may withdraw approval if conditions are not met, after providing the company an opportunity to be heard.
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