Scientific research payment receipt form sets out sponsor details, programme approval particulars, and payment tracking requirements.

Receipt of payment is prescribed for amounts paid for carrying out scientific research under section 45(3)(c). The form captures the sponsor's particulars, amount paid, mode and date of payment, research programme details, approved cost, commencement date, duration, tax years approved, and approval particulars of the programme. It also records payments received during the relevant tax year and earlier tax years, and is to be signed by the authorised laboratory, university, Indian Institute of Technology or specified person.

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