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 32 INCOME-TAX RULES 2026 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. 32. (1) An application for approval under section 45(4)(b) in Form No. 17 shall be made to the Commissioner of… Read More »