Rule 32: applicant, at any time during the financial year immediately preceding the tax year from which the a
Is rule Income-tax Rules, 2026 ke andar specific prescribed forms ke bare mein hai. section 45(4)(b) ke under form-based compliance follow karna chahiye.
On this page
Bare law
Rule 32 - applicant, at any time during the financial year immediately preceding the tax year from which the approval is sought.
32. (1) An application for approval under section 45(4)(b) in Form No. 17 shall be made to the Commissioner of Income-tax having jurisdiction over the applicant, at any time during the financial year immediately preceding the tax year from which the approval is sought. (2) Where approval is sought— (a) from the tax year 2026-27; or (b) from the tax year in which the applicant is incorporated, the application for approval may be made at any time during the said tax year. (3) The person who is aut
Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a).
Rule breakdown
32. (1) An application for approval under section 45(4)(b) in Form No. 17 shall be made to the Commissioner of Income-tax having jurisdiction over the applicant, at any time during the financial year immediately preceding the tax year from which the approval is sought. (2) Where approval is sought—
Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a).
Key takeaways
Legal Provision
Yeh rule section 45(4)(b) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 45(4)(b) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Prescribed Form
Rule me specified form fill karna mandatory hai, uske bina application invalid hogi.
- Self-declaration ya anya form valid nahi hogi
- Form ke instructions carefully follow karein
- Supporting documents attach karna chahiye
Professional Advice
Complex provisions ko samajhne ke liye apne CA/CS se consult karein.
- CA se help lene se mistakes kam ho jati hain
- Accurate filing ke liye expert guidance zaroori hai
FAQs
Is rule section 45(4)(b) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 45(4)(b) ke under delegated legislation hai aur Income-tax Rules, 2026 ka part hai.
Is rule kab se applicable hoga?
Is rule 1st April, 2026 se applicable hoga. Jab tak koi amendment nahi aati, yeh current form mein valid rahegi.
Isme kaunsa form use karna hai?
Rule me specific prescribed form ka use bataya gaya hai. Form Appendix mein diya gaya hai ya relevant authority se available hai. Sahe format mein bharna zaroori hai.
Kya CA se help leni chahiye?
Complex provisions ko samajhne aur accurate compliance ke liye apne CA/CS se consult karein. Professional help mistakes kam karti hai.