Form No. 010 - Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the sponsor after approval of scientific research programme under section 45(3)(c)
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Scientific research programme reporting requires sponsor details, approval particulars, separate accounts, and progress reporting obligations. Report and declaration requirements are prescribed for submission by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the sponsor after approval of a scientific research programme under section 45(3)(c). The form calls for particulars of the sponsor, the approved programme, the participating research institution, the programme cost, payment terms, and the arrangement concerning patent and commercialisation rights. The authorised signatory must certify the information and undertake to maintain separate accounts, submit annual progress reports, and file a final report with audited accounts.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Scientific research programme reporting requires sponsor details, approval particulars, separate accounts, and progress reporting obligations.
Report and declaration requirements are prescribed for submission by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the sponsor after approval of a scientific research programme under section 45(3)(c). The form calls for particulars of the sponsor, the approved programme, the participating research institution, the programme cost, payment terms, and the arrangement concerning patent and commercialisation rights. The authorised signatory must certify the information and undertake to maintain separate accounts, submit annual progress reports, and file a final report with audited accounts.
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