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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Prescribed authority for scientific research approvals: defines approving authorities and compliance requirements for tax deduction eligibility.</h1> Rule 6 designates the prescribed authorities for approving scientific research expenditure under section 35, prescribes application forms (Form No.3CG for sponsors; Form No.3CK for companies), mandates written orders in prescribed formats within specified timelines and prior hearing on rejection, and excludes activities of a purely commercial or routine nature. Approvals require reporting by the authority to the tax jurisdictional head, annual audited separate accounts and progress statements by sponsors and institutions, prohibition on disposal of assets without approval, submission of completion certificates and final audited accounts, and additional electronic reporting requirements for in house R&D facilities.

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