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of <h1>Form 3CL: Report on R&D Facilities and Expenditures under Section 35(2AB) of Income-tax Act, 1961</h1> Form No. 3CL is a report submitted by a prescribed authority to the Income-tax Authority under section 35(2AB) of the Income-tax Act, 1961. It includes details about a company's registered office, PAN, principal officer, and business activities, specifically in biotechnology or manufacturing eligible products. The form outlines the company's annual production, scientific research objectives, and the adequacy of in-house R&D facilities. It also requires information about the recognition of these facilities by the Department of Scientific and Industrial Research, details of expenditures on R&D, and any agreements for cooperation and audit of accounts. The form must be certified by the Secretary of the Department of Scientific and Industrial Research.
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