https://www.taxtmi.com/news?id=71751 Proposed Form 14 is the statutory approval order for an in-house research and development facility under section 45(2) of the Income-tax Act, 2025. Issued by the Department of Scientific and Industrial Research under Rule 29, it records the company's particulars, the facility details, DSIR recognition, and the grant of approval for the deduction framework. The approval is facility-specific, depends on continued DSIR recognition, and does not by itself establish deduction entitlement. en-us Wed, 25 Mar 2026 12:51:43 +0530 Wed, 25 Mar 2026 12:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71751 Proposed Form 14 is the statutory approval order for an in-house research and development facility under section 45(2) of the Income-tax Act, 2025. Issued by the Department of Scientific and Industrial Research under Rule 29, it records the company's particulars, the facility details, DSIR recognition, and the grant of approval for the deduction framework. The approval is facility-specific, depends on continued DSIR recognition, and does not by itself establish deduction entitlement. News - Wed, 25 Mar 2026 12:51:43 +0530 https://www.taxtmi.com/news?id=71751