(2AA)15Where the assessee pays any sum to a National Laboratory or a University or an Indian Institute of Technology or a specified person with a specific direction that the said sum shall be used for scientific research undertaken under a programme approved in this behalf by the prescribed authority15, then—(a)there shall be allowed a deduction of a sum equal to one and one-half times the sum so paid ; and(b)no deduction in respect of such sum shall be allowed under any other provision of this Act :[See rule 6(1A), 6(3), 6(5), 6(6) and 6(7) and Form Nos. 3CG to 3CJ. The procedure laid down by rule 6 is, inter alia, as follows : Prescribed authority is Head of National Laboratory, University or IIT and in case of specified person, the Principal Scientific Adviser to the Government of India.The application for approval is to be made by the sponsor in Form No. 3CG.The National Laboratory, University or Indian Institute of Technology, etc., shall issue a receipt of payment for carrying out an approved programme of scientific research, in Form No. 3CI.The prescribed authority will grant approval only if the conditions mentioned in sub-rule (7) of rule 6 are satisfied.]Provided that the prescribed authority shall, before granting approval, satisfy itself about the feasibility of carrying out the scientific research and shall submit its report to the Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General in such form as may be prescribed:16-17Provided further that where any sum is paid to such National Laboratory or university or Indian Institute of Technology or specified person in a previous year relevant to the assessment year beginning on or after the 1st day of April, 2021, the deduction under this sub-section shall be equal to the sum so paid.Explanation 1.—The deduction, to which the assessee is entitled in respect of any sum paid to a National Laboratory, University, Indian Institute of Technology or a specified person for the approved programme referred to in this sub-section, shall not be denied merely on the ground that, subsequent to the payment of such sum by the assessee, the approval granted to,—(a)such Laboratory, or specified person has been withdrawn; or(b)the programme, undertaken by the National Laboratory, University, Indian Institute of Technology or specified person, has been withdrawn.Explanation 2.—For the purposes of this section,—(a)"National Laboratory" means a scientific laboratory functioning at the national level under the aegis of the Indian Council of Agricultural Research, the Indian Council of Medical Research, the Council of Scientific and Industrial Research, the Defence Research and Development Organisation, the Department of Electronics, the Department of Bio-Technology or the Department of Atomic Energy and which is approved as a National Laboratory by the prescribed authority in such manner as may be prescribed ;(b)"University" shall have the same meaning as in Explanation to clause (ix) of section 47;(c)"Indian Institute of Technology" shall have the same meaning as that of "Institute" in clause (g) of section 3 of the Institutes of Technology Act, 1961 (59 of 1961);(d)"specified person" means such person as is approved by the prescribed authority.
