https://www.taxtmi.com/acts?id=4300 Deduction is allowed for sums paid for scientific, social-science, statistical research, rural development programmes, eligible projects or schemes, conservation or afforestation programmes, and notified funds where payments are made to approved research associations, universities, colleges, institutions, public sector companies, local authorities or National Committee-approved bodies and where prescribed certificates are furnished. Deductions survive subsequent withdrawal of approvals. No deduction is allowed if gross total income includes business or professional income; amounts above a threshold require non-cash payment; payments claimed under this section cannot be claimed under any other provision; payee information enables claim subject to verification. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 12:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4300 Deduction is allowed for sums paid for scientific, social-science, statistical research, rural development programmes, eligible projects or schemes, conservation or afforestation programmes, and notified funds where payments are made to approved research associations, universities, colleges, institutions, public sector companies, local authorities or National Committee-approved bodies and where prescribed certificates are furnished. Deductions survive subsequent withdrawal of approvals. No deduction is allowed if gross total income includes business or professional income; amounts above a threshold require non-cash payment; payments claimed under this section cannot be claimed under any other provision; payee information enables claim subject to verification. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4300