https://www.taxtmi.com/news?id=71749 Proposed FORM 13 is the annual statutory audit report for an approved in-house scientific research and development facility under section 45(2) of the Income-tax Act, 2025. It is furnished by the company through an independent accountant and provides independent assurance on maintenance of separate accounts, correctness of capital and revenue expenditure, conformity with DSIR guidelines, and linkage with audited financial statements. FORM 13 is a mandatory supporting document for deduction claims and operates with FORM 11, FORM 14 and FORM 12 in the compliance framework. en-us Wed, 25 Mar 2026 12:29:33 +0530 Wed, 25 Mar 2026 12:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71749 Proposed FORM 13 is the annual statutory audit report for an approved in-house scientific research and development facility under section 45(2) of the Income-tax Act, 2025. It is furnished by the company through an independent accountant and provides independent assurance on maintenance of separate accounts, correctness of capital and revenue expenditure, conformity with DSIR guidelines, and linkage with audited financial statements. FORM 13 is a mandatory supporting document for deduction claims and operates with FORM 11, FORM 14 and FORM 12 in the compliance framework. News - Wed, 25 Mar 2026 12:29:33 +0530 https://www.taxtmi.com/news?id=71749