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<h1>Scientific research approval procedure governs Form 17 filing, defect curing, inquiry, notification, and withdrawal conditions.</h1> Procedure, form and manner are prescribed for obtaining approval under section 45(4)(b) for deduction in respect of expenditure on scientific research by a research association. Applications in Form No. 17 are filed with the jurisdictional Commissioner of Income-tax, verified by the authorised person, and accompanied by the required annexure and acknowledgement copy to Member (IT), CBDT. The rule also provides for deficiency curing, inquiry into genuineness, issuance or rejection of approval within prescribed timelines, withdrawal of approval for non-genuine or non-compliant activities, and a hearing before adverse action.