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<h1>Authorities for Approving Scientific Research Expenditure Under Section 35 Include Director General and Department Heads</h1> The prescribed authority for approving scientific research expenditure under section 35 of the Income-tax Act includes the Director General (Income-tax Exemptions) and the Secretary, Department of Scientific and Industrial Research. For National Laboratories, Universities, or Indian Institutes of Technology, the respective heads are the authorities, while the Principal Scientific Adviser oversees specified persons. Applications for approval must be submitted in specific forms, and authorities must issue written orders if conditions are met. Approved programs must avoid market-related activities, maintain separate audited accounts, and submit reports to tax authorities. Disposal of assets requires approval, and electronic submissions are mandated for certain reports.