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).
RULE 35 INCOME-TAX RULES 2026 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). 35. (1) For the purposes section 45(3)(b), the prescribed authority shall be the Chief Commissioner of Income-tax having jurisdiction over the applicant. (2) The… Read More »