Section 5F(3)(e) in Income Tax Rules, 1962

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Union of India - Subsection

Section 5F(3)(e) in Income Tax Rules, 1962

(e)Subsequent to approval, the company shall, every year, by the due date of furnishing the return of income under sub-section (1) of section 139, furnish a statement to the Commissioner of Income-tax containing the following information, namely :-

(i)a detailed note on the research work undertaken by it during the previous year;

(ii)a summary of research articles published in national or international journals during the year;

(iii)any patents or other similar rights applied for or registered during the year;

(iv)programme of research projects to be undertaken during the forthcoming year and the financial allocation for such subjects.

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Union of India - Subsection

Section 5F(3)(e) in Income Tax Rules, 1962