Rule 33 - Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a)
Income-Tax Rules, 2026
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Research association approval conditions require audited accounts, detailed reporting, and genuine self-conducted research activities. Approval for a research association is conditional upon a sole research object, self-conducted research activity, maintenance and audit of books of account, and timely furnishing of audit reports and specified statements to the jurisdictional Commissioner. The association must also provide a certified statement of donations and application of funds, along with details of research undertaken, publications, patents, and future research plans. Non-maintenance of books, failure to furnish required reports or statements, cessation of genuine research activity, or breach of approval conditions may trigger a report to the Central Government after enquiry.
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.
Research association approval conditions require audited accounts, detailed reporting, and genuine self-conducted research activities.
Approval for a research association is conditional upon a sole research object, self-conducted research activity, maintenance and audit of books of account, and timely furnishing of audit reports and specified statements to the jurisdictional Commissioner. The association must also provide a certified statement of donations and application of funds, along with details of research undertaken, publications, patents, and future research plans. Non-maintenance of books, failure to furnish required reports or statements, cessation of genuine research activity, or breach of approval conditions may trigger a report to the Central Government after enquiry.
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