https://www.taxtmi.com/acts?id=3728 Prescribes the authorities competent to grant approval and oversee expenditure on scientific research for purposes of section 35 of the Income-tax Act. Different authorities are designated for approvals relating to scientific research programmes, sponsored research, and in-house research and development facilities, with specified forms governing the application, approval, reporting, and audit process. Approval is subject to compliance conditions designed to ensure that the research activity is genuine and not connected with market research, sales promotion, quality control, commercial production, style changes, or similar activities. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 18 May 2026 14:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3728 Prescribes the authorities competent to grant approval and oversee expenditure on scientific research for purposes of section 35 of the Income-tax Act. Different authorities are designated for approvals relating to scientific research programmes, sponsored research, and in-house research and development facilities, with specified forms governing the application, approval, reporting, and audit process. Approval is subject to compliance conditions designed to ensure that the research activity is genuine and not connected with market research, sales promotion, quality control, commercial production, style changes, or similar activities. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3728