In-house R&D approval: Secretary DSIR designated authority; separate audited accounts and formal approval required to claim deduction. The amendments designate the Secretary, Department of Scientific and Industrial Research as the prescribed authority to approve company in-house R&D facilities for tax deduction purposes; applications must be in Form 3CK, approvals issued in Form 3CM and reports forwarded in Form 3CL. Approvals require that the facility not be limited to non-scientific activities, that separate accounts be maintained and annually audited and submitted by 31 October, and that assets for the facility cannot be disposed of without prior approval. An agreement and specified documentary submissions are mandated for claiming the deduction.