Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Scientific research approval rules define authorities, forms, reporting duties, and compliance conditions for tax deduction eligibility. Prescribes the authorities competent to grant approval and oversee expenditure on scientific research for purposes of section 35 of the Income-tax Act. Different authorities are designated for approvals relating to scientific research programmes, sponsored research, and in-house research and development facilities, with specified forms governing the application, approval, reporting, and audit process. Approval is subject to compliance conditions designed to ensure that the research activity is genuine and not connected with market research, sales promotion, quality control, commercial production, style changes, or similar activities.
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.
Scientific research approval rules define authorities, forms, reporting duties, and compliance conditions for tax deduction eligibility.
Prescribes the authorities competent to grant approval and oversee expenditure on scientific research for purposes of section 35 of the Income-tax Act. Different authorities are designated for approvals relating to scientific research programmes, sponsored research, and in-house research and development facilities, with specified forms governing the application, approval, reporting, and audit process. Approval is subject to compliance conditions designed to ensure that the research activity is genuine and not connected with market research, sales promotion, quality control, commercial production, style changes, or similar activities.
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