Weighted deduction for contributors to approved sponsored research programmes requires strict account review and referral for fund misuse. Payments to approved scientific research associations, universities, colleges or institutions are deductible when approved by the prescribed authority, and contributors to authorised sponsored research programmes may claim a weighted deduction of one and one-third times; approval is time-limited and subject to periodic review, and Income-tax Officers must examine accounts for proper application of funds and refer deviations to the prescribed authority through the Board.