Approval of research programme allows contributors beyond original sponsors to claim weighted deduction subject to certificate and cost cap. Approval of a scientific research programme operates at the programme level so any person may pay into an approved programme and claim the prescribed weighted deduction provided total contributions do not exceed the programme's approved cost; the assessing officer must obtain from the contributor a certificate from the research institution certifying the amount paid and that aggregate contributions do not exceed the approved cost.
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.
Approval of research programme allows contributors beyond original sponsors to claim weighted deduction subject to certificate and cost cap.
Approval of a scientific research programme operates at the programme level so any person may pay into an approved programme and claim the prescribed weighted deduction provided total contributions do not exceed the programme's approved cost; the assessing officer must obtain from the contributor a certificate from the research institution certifying the amount paid and that aggregate contributions do not exceed the approved cost.
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