29 — 29. Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2)

29. Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)

(ii) and (2) — Compliance requirements for reporting and auditing expenses, assets, and annual accounts related to in-house research and development facilities as per Forms No. 12 and No. 13, and rules governing th... — Rule 29 of IT2025