Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a)

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....tion 45(4) read with section 45(3)(a).- (1) The sole object of the applicant research association shall be to undertake scientific research or research in social science or statistical research, as the case may be. (2) The applicant research association shall carry on the research activity by itself. (3) The research association seeking approval under section 45(4)(b) shall-- (a) ma....

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....statement to the Commissioner of Income-tax containing- (a) a detailed note on the research work undertaken by it during the tax year; (b) a summary of research articles published in national or international journals during the tax year; (c) any patent or other similar rights applied for or registered during the tax year; and (d) programme of research projects ....