https://www.taxtmi.com/news?id=71748 FORM 13 is the accountant's annual audit report for an approved in-house scientific research and development facility claimed under section 45(2). It certifies maintenance of separate accounts, correctness of expenditure, and conformity with DSIR guidelines, and must be attached with or furnished in support of the company's return of income. The form is a mandatory compliance requirement, but deduction remains subject to verification and assessment. en-us Wed, 25 Mar 2026 12:22:50 +0530 Wed, 25 Mar 2026 12:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71748 FORM 13 is the accountant's annual audit report for an approved in-house scientific research and development facility claimed under section 45(2). It certifies maintenance of separate accounts, correctness of expenditure, and conformity with DSIR guidelines, and must be attached with or furnished in support of the company's return of income. The form is a mandatory compliance requirement, but deduction remains subject to verification and assessment. News - Wed, 25 Mar 2026 12:22:50 +0530 https://www.taxtmi.com/news?id=71748