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3CK. Application form for entering into an agreement with the Department of Scientific and. Industrial Research for cooperation in in-house Research and Development facility and for. audit of the accounts maintained for that facility.
You can avail of a 100% deduction on the payments made to the following agencies for scientific research purposes under Section 35 of the Income Tax Act: Institutions/associations for scientific research. Institutions for research in social sciences or statistics. Indian Institute of Technology.
(2AB)(1) Where a company engaged in the business of manufacture or production of any drugs, pharmaceuticals, electronic equipments, computers, telecommunication equipments, chemicals or any other article or thing notified by the Board incurs any expenditure on scientific research (not being expenditure in the nature of
3CL. Report to be submitted by the prescribed authority to the Director General (Income-tax. Exemptions) under section 35(2AB) of the Income -tax Act, 1961.
10-IF- Application for exercise of option under sub-section (5) of section 115BAD of the Income-tax Act, 1961. This form has to be mandatorily filed by the Individual or HUF or Co-operative society just to inform the government that they are opting for new tax regime.
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35 (2AB) gives a weighted deduction of the amount of expenditure incurred by the assessee for in-house research and development as approved by the prescribed authority who is the Secretary, Department of Scientific and Industrial Research (DSIR), Government of India, is allowed while computing the income under the head

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