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This Section Covers following types of Research

  1. Scientific Research
  2. Social Science Research
  3. Statistical Research


Such research may be conducted  

1.By Donation to Outside Body


2. In-house Research (By Assessee himself)


 Lets study donation to Outside body first

Weighted Average Deduction on Donation to Outside Body    

Section 35 Expenditure on Scientfic Research etc - Amendment - Deductions



* Prescribed Authority is Secretary, Department of Scientific and Industrial Research (DSIR).



Procedure to be followed for Approval

Before granting approval,The prescribed authority(Secretary,DSIR)  shall

check feasibility of scientific research


submit its report in relation to the approval of the said facility to the 

 Principal Chief Commissioner 

or Chief Commissioner 

 or  Principal Director General

or Director General 

in such form and within such time as may be prescribed.


Procedure After Approval

Separate books of accounts to be maintained of this R&D Facility and audit report shall be submitted to prescribed authority(Secretary,DSIR)


  35 approval of company.png


Particulars Amt
Gross Receipts 250000
Expenses 160000
PROFIT 90000


Suppose Expenses Include Following Donations

Particulars Amt
Donation for  Scientific Research to IIT 10000
Donation for  Scientific Research to Delhi University 20000
Donation for  Social  Research to Delhi University 30000
Total 60000
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CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.