https://www.taxtmi.com/circulars?id=2922 Amendment requires Central Government to grant approvals for research-related deductions formerly given by the prescribed authority; fresh applications for later assessment years must be filed in Form 3CF with the Central Government, and pending applications held by DGIT(E) as of the notification date for those later years are transferred to the Central Government. The DGIT(E) with the Secretary, Department of Scientific and Industrial Research remains the authority for earlier assessment years, and approvals already granted before notification for later years remain valid. en-us Fri, 20 Aug 1999 00:00:00 +0530 Sat, 09 Aug 2008 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2922 Amendment requires Central Government to grant approvals for research-related deductions formerly given by the prescribed authority; fresh applications for later assessment years must be filed in Form 3CF with the Central Government, and pending applications held by DGIT(E) as of the notification date for those later years are transferred to the Central Government. The DGIT(E) with the Secretary, Department of Scientific and Industrial Research remains the authority for earlier assessment years, and approvals already granted before notification for later years remain valid. Circulars Income Tax Fri, 20 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2922