In house R&D approval requires exclusive use, separate audited accounts, annual reports and authority certification for tax deduction. Form 3CK governs a company's agreement with the research approval authority to operate an in house R&D facility for eligible research, requiring exclusive use for approved activities, separate audited accounts for revenue and capital R&D expenditure with the audit report attached to the income tax return to claim deduction, annual progress and expenditure reporting via prescribed annexures, and an undertaking that facility assets be used only for approved purposes and not disposed without prior approval.