https://www.taxtmi.com/acts?id=3768 Deduction under section 80-IB(8A) is limited to companies engaged in scientific research and development that satisfy registration, infrastructure, research programme, exclusivity of activity, and filing conditions, and seek approval from the prescribed authority. Approved companies must obtain permission for sale of prototypes or outputs, report changes in constitutional documents, seek extension before expiry, maintain cost monitoring, and comply with the approval process, including submission of specified documents and responsiveness to further information requests. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 May 2026 17:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3768 Deduction under section 80-IB(8A) is limited to companies engaged in scientific research and development that satisfy registration, infrastructure, research programme, exclusivity of activity, and filing conditions, and seek approval from the prescribed authority. Approved companies must obtain permission for sale of prototypes or outputs, report changes in constitutional documents, seek extension before expiry, maintain cost monitoring, and comply with the approval process, including submission of specified documents and responsiveness to further information requests. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3768