https://www.taxtmi.com/acts?id=51666 Deduction is available for sums paid to associations or approved universities, colleges or other institutions for scientific research and for research in social science or statistical research. Deductions are disallowed if the assessee's gross total income includes business or professional income or if the contribution is made in cash beyond the prescribed limit. Withdrawal of approval after payment does not nullify a valid claim. Claims rest on information furnished by the payee to the prescribed authority and are subject to verification; a payment allowed under this section cannot be claimed under any other provision. en-us Thu, 14 Aug 2025 10:59:45 +0530 Thu, 28 Aug 2025 10:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51666 Deduction is available for sums paid to associations or approved universities, colleges or other institutions for scientific research and for research in social science or statistical research. Deductions are disallowed if the assessee's gross total income includes business or professional income or if the contribution is made in cash beyond the prescribed limit. Withdrawal of approval after payment does not nullify a valid claim. Claims rest on information furnished by the payee to the prescribed authority and are subject to verification; a payment allowed under this section cannot be claimed under any other provision. Act-Rules Income Tax Thu, 14 Aug 2025 10:59:45 +0530 https://www.taxtmi.com/acts?id=51666