https://www.taxtmi.com/news?id=71741 Form 9 is a statutory receipt for payments made towards an approved scientific research programme and links the payment stage with the approval granted in Form 8 and the sponsor's deduction claim under section 45(3)(c) of the Income-tax Act, 2025. It is issued by the designated executing institution, records sponsor details, payment particulars, programme information, approved cost, tax years and cumulative receipts, and is programme-specific. The receipt supports but does not itself establish entitlement to deduction, which remains subject to statutory compliance and verification. en-us Wed, 25 Mar 2026 11:21:28 +0530 Wed, 25 Mar 2026 11:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71741 Form 9 is a statutory receipt for payments made towards an approved scientific research programme and links the payment stage with the approval granted in Form 8 and the sponsor's deduction claim under section 45(3)(c) of the Income-tax Act, 2025. It is issued by the designated executing institution, records sponsor details, payment particulars, programme information, approved cost, tax years and cumulative receipts, and is programme-specific. The receipt supports but does not itself establish entitlement to deduction, which remains subject to statutory compliance and verification. News - Wed, 25 Mar 2026 11:21:28 +0530 https://www.taxtmi.com/news?id=71741