Procedure, form and manner in respect of approval under section 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association https://www.taxtmi.com/acts?id=53338 Procedure is prescribed for approval for deduction for expenditure on scientific research by a research association under section 45(4)(b), including filing Form No. 17 with the jurisdictional Commissioner of Income-tax, verification, annexure requirements for exemption claims, communication to CBDT, defect removal, inquiry into genuineness, issuance of notification for up to five tax years, withdrawal of approval, and hearing before any invalidation, rejection or withdrawal. en-us Fri, 20 Mar 2026 17:43:18 +0530 Mon, 06 Apr 2026 12:33:53 +0530 TaxTMI RSS Generator Procedure, form and manner in respect of approval under section 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association https://www.taxtmi.com/acts?id=53338 Procedure is prescribed for approval for deduction for expenditure on scientific research by a research association under section 45(4)(b), including filing Form No. 17 with the jurisdictional Commissioner of Income-tax, verification, annexure requirements for exemption claims, communication to CBDT, defect removal, inquiry into genuineness, issuance of notification for up to five tax years, withdrawal of approval, and hearing before any invalidation, rejection or withdrawal. Act-Rules Income Tax Fri, 20 Mar 2026 17:43:18 +0530 https://www.taxtmi.com/acts?id=53338