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Rule 34 - Conditions subject to which approval is to be granted to a University, college or other institution 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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Scientific research approval conditions require separate books, audit reports, research disclosures, and genuine use of funds by approved institutions. Conditions for approval of a university, college or other institution require that sums received are used for scientific research, including social science or statistical research, and that research is carried on through faculty members or enrolled students. The approved institution must maintain separate books of account, get them audited, furnish the audit report and required statements on donations, research activity, publications, patents, and future research plans, and may be reported upon if these conditions are not met or the activities are not genuine.
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 conditions require separate books, audit reports, research disclosures, and genuine use of funds by approved institutions.
Conditions for approval of a university, college or other institution require that sums received are used for scientific research, including social science or statistical research, and that research is carried on through faculty members or enrolled students. The approved institution must maintain separate books of account, get them audited, furnish the audit report and required statements on donations, research activity, publications, patents, and future research plans, and may be reported upon if these conditions are not met or the activities are not genuine.
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