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    <title>Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) under section 35(2AB) of the Income-tax Act, 1961</title>
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    <description>The prescribed authority must submit a DSIR-certified report under section 35(2AB) specifying the company&#039;s eligible manufacturing or biotechnology activity, production history, proposed scientific research objectives, adequacy and registration of in-house R&amp;D facilities, existence of cooperation/audit agreements, and a detailed annualised expenditure schedule separating land/buildings, capital and revenue expenses, total approved R&amp;D centre expenditure (excluding land/building), and assets disposed; the report must be certified by the Secretary, Department of Scientific and Industrial Research.</description>
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