Form No. 10

Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the sponsor after approval of scientific research programme under section 45(3)(c)

Prescribed under rule 30(7)(d)(A) · Rule 30

← PreviousForm No. 9 – Receipt of payment for carrying out scientific research under section…Next →Form No. 11 – Application for entering into an agreement with the Department of Sci…

Particulars of the sponsor
1.	Name of the sponsor	(refer Note 1)
2.	Address	(refer Note 2)
3.	Permanent Account Number
4.	Email id
5.	Contact number	Country Code	Number
6.	Nature of business of the sponsor	(refer Note 3)
	Particulars of the approved scientific research programme
7.	Name of the National Laboratory, University, Indian Institute of Technology or specified person	(refer Note 1)
8.	Address of the National Laboratory, University, Indian Institute of Technology or specified person	(refer Note 2)
9.	Telephone number of the National Laboratory, University, Indian Institute of Technology or specified person
10.	Name and designation of the Prescribed Authority	Name
		Designation
11.	Agency under which the National Laboratory is functioning (select anyone)	Indian Council of Agricultural Research Indian Council of Medical Research Council of Scientific and Industrial Research Defence Research and Development Organisation Department of Electronics Department of Bio-technology Department of Atomic Energy
12.	Purpose of the scientific research programme	(refer Note 3)
13.	Date of commencement of the research programme	(dd/mm/yyyy)
14.	Duration of the programme in months
15.	Tax year (s) for which the programme is approved
16.	Total cost of the programme (cost of raw materials, equipment, manpower, services, indirect costs, overheads and intellectual inputs)
17.	Payment terms	(refer Note 3)
18.	Details of agreement regarding patent rights and commercialisation rights between the sponsor and the National Laboratory, University, Indian Institute of technology or specified person	(refer Note 3)

DECLARATION

I ………. (name of the authorized signatory) having Permanent Account Number ………… in my capacity as …… (designation) certify that the above information is true to the best ofour knowledge and belief.

We undertake to:

(i) maintain separate accounts for the programme approved;

(ii) submit progress reports every year to the Chief Commissioner of Income-tax having jurisdiction over the

sponsor;

(iii) submit final report on completion along with audited statement of accounts to the Chief Commissioner of Income-tax having jurisdiction over the sponsor.

Place: ………… Signature of the Authorised Signatory

Date: Name:

Designation:

Notes:

1. In case of individual, the first, middle and last name shall be provided in full without any abbreviations. In any other case also, name shall be provided in full.

2. The address shall contain i. Country/Region, ii. Flat/Door/Block number iii. Road/Street/Block/Sector, iv. PIN/ZIP Code, v. Post Office, vi. Area/locality, vii. District, viii. State.

3. The following details shall be provided as annexures with respect to the Row No. of the form as mentioned below:

Annexure	Row No.	Particulars
A-1	Row No. 6	Enclose copy of latest Annual Report along with balance sheet, where applicable.
A-2	Row No. 12	Give a brief write-up on the research programme indicating the objectives of the programme, stages of implementation, expected results, commercialization prospects, usefulness of the programme in terms of foreign exchange saving and potential for exports – in separate annexures.
A-3	Row No. 17	Enclose copy of agreement between the sponsor and the National Laboratory, University, Indian Institute of technology or specified person.
A-4	Row No. 19	Enclose copy of the agreement

4. In case of National Laboratory or University or Indian Institute of Technology, this Form shall be signed by the Head of the National Laboratory or University or Indian Institute of Technology.

5. In case of a specified person, this Form may be signed by an officer who is not below the rank of a Deputy Secretary and who has been authorised by the Principal Scientific Adviser to the Government of India to sign Form No. 8.

6. Some of the information in the form would be pre-filled to the extent possible.

7. Amounts are in ₹ unless otherwise provided.

← PreviousForm No. 9 – Receipt of payment for carrying out scientific research under section…Next →Form No. 11 – Application for entering into an agreement with the Department of Sci…

Source: Income-tax Rules, 2026, Appendix III – notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. Reproduced for reference; the layout of the official Gazette form may differ slightly. Please verify with the official notification.