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03CM Order of approval of in-house research and development facility under section 35(2AB) of the Income-tax Act, 1961 - Income Tax

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1. Section 35 - Expenditure on scientific research - Income-tax Act, 1961
2. Rule 6 - Prescribed authority for expenditure on scientific research - Income-tax Rules, 1962
3. Manual - Expenditure on Scientific Research - Section 35