TaxTMI 
TaxTMI 
TaxTMI 
FORM 9 - Frequently Asked Questions (FAQs)
X X X X Extracts X X X X
X X X X Extracts X X X X
....ORM 9 - Frequently Asked Questions (FAQs)<BR>Income Tax<BR>Dated:- 25-3-2026<BR><BR>FORM 9 - Frequently Asked Questions (FAQs) Form of Reciept of payment under Section 45(3)(c) read with Rule 30 of the Income-tax Rules, 2026 Name of form as per I.T. Rules, 1962 Form 3CI Name of form as per I.T. Rules, 2026 FORM 9 Corresponding section of I.T. Act, 1961 Section 35 Correspond....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing section of I.T. Act, 2025 Section 45(3)(c) Corresponding Rule of I.T. Rules, 1962 6 Corresponding Rule of I.T. Rules, 2026 RULE 30 1. What is FORM 9? FORM 9 is a prescribed receipt issued for payments received towards an approved scientific research programme under section 45(3)(c) of the Income-tax Act, 2025, read with Rule 30 of the Income-tax Rules. It evidences the amo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....unt received by the executing institution from the sponsor for carrying out the approved programme. 2. What is the purpose of FORM 9? The purpose of FORM 9 is to: • acknowledge receipt of payment from the sponsor; • link the payment to a specific scientific research programme approved through FORM 8 ; • enable tracking of payments against approved cost ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and tax years; and • serve as documentary evidence for the sponsor while claiming deduction under section 45(3)(c), subject to compliance with the Act and Rules 3. Who issues FORM 9 ? FORM 9 is issued by the National Laboratory, University, Indian Institute of Technology or specified person responsible for executing the approved scientific research programme. 4. Who receives ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....FORM 9 ? FORM 9 is issued to the sponsor who has made payment towards the approved scientific research programme. 5. Is FORM 9 required to be filed with the Income-tax Department? No. FORM 9 is not required to be filed by the sponsor. It is a receipt document which must be retained by the sponsor and produced, if required, in support of deduction claims. 6. What details are captured in....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... FORM 9 ? FORM 9 captures, inter alia: • particulars of the sponsor; • amount paid and mode of payment; • date of payment; • name and details of the approved research programme; • approved cost and approved tax years; • reference to the approval order in FORM 8 ; • cumulative payments received during the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tax year and earlier tax years. 7. Is FORM 9 programme-specific? Yes. Each FORM 9 relates to a specific approved scientific research programme and references the corresponding approval order. 8. Can multiple FORM 9 be issued for the same programme? Yes. Separate FORM 9 receipts may be issued for each payment or tranche of payment made by the sponsor towards the same approved programme.....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 9. What is the relevance of the approved cost mentioned in FORM 9 ? The approved cost provides for eligible payments under the programme. Payments in excess of the approved cost may not qualify for deduction. 10. Does issuance of FORM 9 guarantee deduction of the amount paid? No. Issuance of FORM 9 only evidences payment. Allowability of deduction depends on: • approval o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f the programme through FORM 8 ; • compliance with Rule 30 conditions; and • verification by the Income-tax Department at the time of processing or assessment. 11. Is there any requirement to issue FORM 9 for advance payments? Yes. Any payment received by the executing institution towards an approved programme, whether as advance or otherwise, should be acknowledged....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... through FORM 9. 12. How does FORM 9 support post-approval monitoring? FORM 9 enables tracking of: • timing and quantum of sponsor payments; • cumulative funding against approved cost; and • alignment of payments with approved tax years. 13. What is the evidentiary value of FORM 9 ? FORM 9 is critical evidence for: • audited accounts;....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... • yearly reporting under FORM 10 14. What should a sponsor do in case of discrepancy in FORM 9 ? Any discrepancy should be promptly brought to the notice of the issuing institution for rectification, as the form is an important supporting document for tax compliance. =============<BR> News - Press release - PIB....