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- RULE 35 INCOME-TAX RULES 2026 Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research under section 45(3)(b).
- Section 144C Income Tax Act 2025 Reference to dispute resolution panel.
- RULE 34 INCOME-TAX RULES 2026 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).
- Section 144BA Income Tax Act 2025 Reference to [Principal Commissioner or] Commissioner in certain cases.
- RULE 33 INCOME-TAX RULES 2026 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).
- Section 144B Income Tax Act 2025 Faceless Assessment.
- Section 144A Income Tax Act 2025 Power of [Joint Commissioner] to issue directions in certain cases.
- RULE 32 INCOME-TAX RULES 2026 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
- RULE 31 INCOME-TAX RULES 2026 Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a).
- Section 144 Income Tax Act 2025 Best judgment assessment.
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