Income Tax Act, 2025
Section 8: Ins. by Act 18 of 2008, s. 7 (w.e.f. 12009).
8. Ins. by Act 18 of 2008, s. 7 (w.e.f. 12009).
9. The words “an amount equal to one and one-fourth times of” omitted by Act 28 of 2016, s. 15 (w.e.f. 12018).
185
1[(iii) 2[3*** 4[any sum paid] to a research association which has as its object the undertaking of
research in social science or statistical research or to a university], college or other institution to be used
for research in social science or statistical research:
5[Provided that 6[such association, university], college or other institution for the purposes of this
clause—
(A) is for the time being approved, in accordance with the guidelines, in the manner and subject
to such conditions as may be prescribed; and
(B) 6[such association, university], college or other institution is specified as such, by notification
in the Official Gazette, by the Central Government.]]
7[Explanation.—The deduction, to which the assessee is entitled in respect of any sum paid to a
8[research association], university, college or other institution to which clause (ii) or clause (iii)
applies, shall not be denied merely on the ground that, subsequent to the payment of such sum by the
assessee, the approval granted to the association, university, college or other institution referred to in
clause (ii) or clause (iii) has been withdrawn;]
(iv) in respect of any expenditure of a capital nature on scientific research related to the business
carried on by the assessee, such deduction as may be admissible under the provisions of sub-section (2):
9[Provided that the 8[research association], university, college or other institution referred to in
clause (ii) or clause (iii) shall make an application in the prescribed form and manner to the 10[Central
Government] for the purpose of grant of approval, or continuance thereof, under
clause (ii) or, as the case may be, clause (iii):
Provided further that the 10[Central Government] may, before granting approval under clause (ii) or
clause (iii), call for such documents (including audited annual accounts) or information from the
8[research association], university, college or other institution as it thinks necessary in order to satisfy
itself about the genuineness of the activities of the 8[research association], university, college or other
institution and that 11[Government] may also make such inquiries as it may deem necessary in this behalf:
Provided also that any 12[notification issued, by the Central Government under clause (ii) or
clause (iii), before the date on which the Taxation Laws (Amendment) Bill, 2006 receives the assent of
the President, shall, at any one time, have effect for such assessment year or years, not exceeding three
assessment years] (including an assessment year or years commencing before the date on which such
notification is issued) as may be specified in the notification:]
2[3*** 4[any sum paid] to a research association which has as its object the undertaking of
research in social science or statistical research or to a university], college or other institution to be used
for research in social science or statistical research:
5[Provided that 6[such association, university], college or other institution for the purposes of this
clause—
is for the time being approved, in accordance with the guidelines, in the manner and subject
to such conditions as may be prescribed; and
6[such association, university], college or other institution is specified as such, by notification
in the Official Gazette, by the Central Government.]]
7[Explanation.—The deduction, to which the assessee is entitled in respect of any sum paid to a
8[research association], university, college or other institution to which clause
or clause
applies, shall not be denied merely on the ground that, subsequent to the payment of such sum by the
assessee, the approval granted to the association, university, college or other institution referred to in
clause
or clause
has been withdrawn;]
in respect of any expenditure of a capital nature on scientific research related to the business
carried on by the assessee, such deduction as may be admissible under the provisions of sub-section
or clause
shall make an application in the prescribed form and manner to the 10[Central
Government] for the purpose of grant of approval, or continuance thereof, under
clause
or, as the case may be, clause
or
clause
or
clause
Bill, 2006 receives the assent of
the President, shall, at any one time, have effect for such assessment year or years, not exceeding three
assessment years] (including an assessment year or years commencing before the date on which such
notification is issued) as may be specified in the notification:]