https://www.taxtmi.com/acts?id=10399 Approval under clause (iia) of sub-section (1) of section 35 is to be processed by the Chief Commissioner of Income-tax on an application in Form No. 3CF, furnished electronically to the Commissioner and supported by acknowledgement evidence. Defects must be cured within the prescribed time, complete applications may be inquired into for genuineness of research activity, and the Chief Commissioner may grant, reject, or withdraw approval after due opportunity of hearing. Approval is subject to use of funds for scientific research, maintenance of separate books and audited statements, and annual disclosure of research activity, publications, patents, and future research plans. en-us Sat, 24 Jan 2009 00:41:42 +0530 Sat, 23 May 2026 11:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10399 Approval under clause (iia) of sub-section (1) of section 35 is to be processed by the Chief Commissioner of Income-tax on an application in Form No. 3CF, furnished electronically to the Commissioner and supported by acknowledgement evidence. Defects must be cured within the prescribed time, complete applications may be inquired into for genuineness of research activity, and the Chief Commissioner may grant, reject, or withdraw approval after due opportunity of hearing. Approval is subject to use of funds for scientific research, maintenance of separate books and audited statements, and annual disclosure of research activity, publications, patents, and future research plans. Act-Rules Income Tax Sat, 24 Jan 2009 00:41:42 +0530 https://www.taxtmi.com/acts?id=10399