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of <h1>Income Tax Deductions for Scientific Research: Section 35(2A) Allows Contributions Beyond Initial Sponsors to Qualify for Benefits.</h1> The circular addresses the approval of scientific research programs under section 35(2A) of the Income-tax Act, 1961. It clarifies that deductions are available for payments made to scientific research associations or public sector companies for approved research programs. The approval pertains to the research program itself, not the initial sponsors. Therefore, contributions from other parties can also qualify for weighted deductions, provided the total contributions do not exceed the program's approved cost. The Income Tax Officer must verify contributions with a certificate from the research institution confirming the amounts and ensuring compliance with the approved budget.
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