Scientific research programme approval under tax research deduction provision requires prescribed details, conditions and authorised signatory notification. Form 3CH approval for a scientific research programme under the Income-tax Act research deduction provision must state sponsor identity (PAN/Aadhaar), ... Summary
Scientific research programme approval under tax research deduction provision requires prescribed details, conditions and authorised signatory notification.
Form 3CH approval for a scientific research programme under the Income-tax Act research deduction provision must state sponsor identity (PAN/Aadhaar), implementing institution or specified person, programme title and purpose, application reference, start date, duration, approved assessment years (not exceeding three), total cost and payment terms, and any conditions (including patent utilisation/commercialisation). The form requires signature by the Head of the implementing institution or an authorised officer for specified persons, records order number, place and date, and mandates copies to the sponsor and designated scientific and tax authorities.
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