https://www.taxtmi.com/news?id=71740 Form 9 is the prescribed receipt for payments received towards an approved scientific research programme under section 45(3)(c) read with Rule 30. It is issued to the sponsor by the executing institution, records the payment against the approved programme in FORM 8, and supports the sponsor's deduction claim subject to compliance with the Act and Rules. The form is programme-specific, may be issued for each payment or tranche including advance payments, and captures the sponsor details, payment particulars, approved cost, approved tax years, and cumulative receipts. It is not filed with the tax department but retained as supporting evidence. en-us Wed, 25 Mar 2026 11:13:37 +0530 Wed, 25 Mar 2026 11:13:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71740 Form 9 is the prescribed receipt for payments received towards an approved scientific research programme under section 45(3)(c) read with Rule 30. It is issued to the sponsor by the executing institution, records the payment against the approved programme in FORM 8, and supports the sponsor's deduction claim subject to compliance with the Act and Rules. The form is programme-specific, may be issued for each payment or tranche including advance payments, and captures the sponsor details, payment particulars, approved cost, approved tax years, and cumulative receipts. It is not filed with the tax department but retained as supporting evidence. News - Wed, 25 Mar 2026 11:13:37 +0530 https://www.taxtmi.com/news?id=71740