<h1>Scientific research programme approval under tax law requires Form 8, with defined scope, cost, compliance and monitoring conditions.</h1> Form 8 is the statutory approval order for a scientific research programme under section 45(3)(c) of the Income-tax Act, 2025 and Rule 30. It is issued after examination of a sponsor's Form 7 application, records the approved scope, duration, cost, tax years and conditions of the programme, and is signed by the designated authority. The approval is programme-specific, cost-specific and time-bound, while post-approval compliance includes separate books, audit, reporting, asset restrictions and final completion reporting.