Rule 31: travel and tourism, including guides or ticketing or sales or cab drives;

Bare law

Rule 31 - travel and tourism, including guides or ticketing or sales or cab drives;

31. (1) For the purposes of section 45(4)(a), the deduction in respect of any sum paid to the research association, University, college or other institution referred to in section 45(3)(a) or the company referred to in section 45(3)(b) shall not be allowed, unless such research association, University, college or other institution or company–– (a) prepares statement in Form No. 15 for each tax year and deliver or cause to be delivered to the Director General of Income-tax (Systems) or the person

Procedure, form and manner in respect of approval under section 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association.

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