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    <title>Approval of Scientific Research Programme under section 35(2A) of the Income-tax Act, 1961--Clarifications regarding</title>
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    <description>Approval of a scientific research programme operates at the programme level so any person may pay into an approved programme and claim the prescribed weighted deduction provided total contributions do not exceed the programme&#039;s approved cost; the assessing officer must obtain from the contributor a certificate from the research institution certifying the amount paid and that aggregate contributions do not exceed the approved cost.</description>
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