Scientific research approval rules set filing, verification, renewal, withdrawal, and compliance conditions for company deductions. Approval for deduction of expenditure on scientific research is granted by the jurisdictional Chief Commissioner on application in Form No. 17 through the jurisdictional Commissioner, with prescribed verification, timelines, and deficiency-cure procedure. The applicant must ordinarily file before the relevant tax year, though same-year filing is allowed for new incorporations and specified applications. Approval may be granted for up to five tax years, renewed before expiry, or withdrawn for cessation, non-genuineness, or breach of conditions after giving a reasonable opportunity of being heard.