32 — 32. 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. 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 — Guidance on the process, required documentation, and format for obtaining approval under section 45(4) in conjunction with section 45(3)(a), related to tax deductions for research expenditures by res... — Rule 32 of IT2025