https://www.taxtmi.com/manuals?id=7990 Approval for expenditure on a scientific research programme under section 45(3)(c) is granted by the prescribed authority based on the category of programme, on an application in Form No. 7, after checking feasibility and issuing approval in Form No. 8 within two months of the end of the month of application. Approval is valid for up to five tax years and is subject to separate accounts, annual audit, specified reporting in Forms 10 and completion documents, no extension or cost escalation, and restrictions on disposal of assets acquired for the programme. en-us Tue, 21 Apr 2026 16:43:00 +0530 Tue, 21 Apr 2026 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7990 Approval for expenditure on a scientific research programme under section 45(3)(c) is granted by the prescribed authority based on the category of programme, on an application in Form No. 7, after checking feasibility and issuing approval in Form No. 8 within two months of the end of the month of application. Approval is valid for up to five tax years and is subject to separate accounts, annual audit, specified reporting in Forms 10 and completion documents, no extension or cost escalation, and restrictions on disposal of assets acquired for the programme. Manuals Income Tax Tue, 21 Apr 2026 16:43:00 +0530 https://www.taxtmi.com/manuals?id=7990