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    <title>Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) after approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961</title>
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    <description>After approval under section 35(2AA), the prescribed authority must submit Form No. 3CJ to the Director General (Income tax Exemptions) providing identification of the implementing institution and sponsor, sponsor financial and R&amp;D particulars, PAN or Aadhaar, year wise deductions claimed, and detailed project data including objectives, commencement, duration, total cost, payment terms, and patent/commercialisation agreements. The authority must certify the particulars, maintain separate programme accounts, submit annual progress reports and a final report with audited accounts, and comply with signature and authorisation provisions.</description>
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