https://www.taxtmi.com/manuals?id=7987 Approval for a scientific research association under section 45(4)(b) is sought in Form No. 17 from the Commissioner of Income-tax having jurisdiction over the applicant, ordinarily during the financial year immediately preceding the tax year from which approval is sought. A relaxed filing window applies in specified cases, including the transition year from AY 2026-27 and the year of incorporation. Renewal may be sought at least three months before expiry of the existing approval. en-us Tue, 21 Apr 2026 13:27:00 +0530 Tue, 21 Apr 2026 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7987 Approval for a scientific research association under section 45(4)(b) is sought in Form No. 17 from the Commissioner of Income-tax having jurisdiction over the applicant, ordinarily during the financial year immediately preceding the tax year from which approval is sought. A relaxed filing window applies in specified cases, including the transition year from AY 2026-27 and the year of incorporation. Renewal may be sought at least three months before expiry of the existing approval. Manuals Income Tax Tue, 21 Apr 2026 13:27:00 +0530 https://www.taxtmi.com/manuals?id=7987