i. Scope of research: Officers of the CBDT and CBEC shall be able to engage in research on any aspect of fiscal policy, especially tax policy, business process or administration in India, from their current place of work in a time-bound methodical manner.
ii. Eligibility: Research proposals are invited from a team consisting of at least two officers, preferably one each from CBDT and CBEC. The team can also co-opt officers from other government departments. The total number of members in a research team (excluding research assistants and support staff) should generally not exceed four.
iii. Research plan approval: All eligible research proposals received shall be screened by the TPRU, and may be accepted entirely or partially after modification in consultation with the concerned research teams.
iv. Access to TPRU's resources and expertise: Officers shall be given access to all resources of the TPRU, including data, statistical analysis tools, scholarly resources, and expertise in the form of mentorship or collaboration, for carrying out research in proposals accepted by the TPRU.
v. Research related travel expenses: Officers shall be able to claim TA/DA expenses for domestic travel related to research from their respective offices, once the travel plan has been approved by TPRU.
vi. Time-bound research: Proposals for research from officers should clearly indicate the expected time for completion of the concerned research project, with due justification. It is expected that all research teams strictly adhere to this time-line. A periodic assessment of the progress of the research shall be conducted against pre-defined milestones.
vii. Findings of research and policy recommendations: On completion of the research, the free research team shall make a presentation of the findings of the research along with the relevant policy recommendations to the Head, TPRU. Selected research teams may also be invited to present their findings and recommendations before the Tax Policy Council headed by the Union Finance Minister.