Income Tax Act, 2025
Section 12: Subs. by Act 28 of 2016, s. 15, for “two times” (w.e.f. 12018).
12. Subs. by Act 28 of 2016, s. 15, for “two times” (w.e.f. 12018).
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(b) no deduction in respect of such sum shall be allowed under any other provision of this Act:
1[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 2[Principal Chief
Commissioner or Chief Commissioner or] 3[Principal Director General or Director General] in such form
as may be prescribed.]
4[Provided 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.]
5[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(a) such Laboratory, or specified person has been withdrawn; or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Technology or specified person, has been withdrawn.]
6[7[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);]
8[(d) “specified person” means such person as is approved by the prescribed authority.]
9[(2AB) (1) Where a company 10[engaged in the business of bio-technology or in 11[any business of
manufacture or production of any article or thing, not being an article or thing specified in the list of the
no deduction in respect of such sum shall be allowed under any other provision of this Act:
1[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 2[Principal Chief
Commissioner or Chief Commissioner or] 3[Principal Director General or Director General] in such form
as may be prescribed.]
4[Provided 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.]
5[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,—
such Laboratory, or specified person has been withdrawn; or
the programme, undertaken by the National Laboratory, University, Indian Institute of
Technology or specified person, has been withdrawn.]
6[7[Explanation 2].—For the purposes of this section,—
“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;
“University” shall have the same meaning as in Explanation to clause
of section 47;
“Indian Institute of Technology” shall have the same meaning as that of “Institute” in
clause
of section 3 of the Institutes of Technology Act, 1961 (59 of 1961);]
8[
“specified person” means such person as is approved by the prescribed authority.]
9[
(1) Where a company 10[engaged in the business of bio-technology or in 11[any business of
manufacture or production of any article or thing, not being an article or thing specified in the list of the