Conditions subject to which approval is to be granted to a University, college or other institution for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a)

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....nditure on scientific research under section 45(4) read with section 45(3)(a).- (1) The sum paid to a University, college or other institution shall be used for scientific research and research in social science or statistical research. (2) The applicant University, college or other institution shall carry out scientific research, research in social science or statistical research through its f....

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....n a separate statement of donations received and the amount used for research and a copy of such statement duly certified by the auditor shall accompany the report of audit referred to in sub-rule (3). (5) The University, college or other institution shall, by the due date of furnishing the return of income under section 263(1), furnish a statement to the Commissioner of Income-tax containing- ....