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Form No. 12

Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the company

Prescribed under rule 29(2)(e)(ii) · Rule 29

Sl.

No.

Particulars ofthe company

1.

Name

(refer Note 1)

2.

Address of the registered office

(refer Note 2)

3.

Permanent Account Number

4.

Details of principal officer

Name

(refer Note 1)

Designation

5.

(a) Nature of business/activity of the company

● Business of Biotechnology

● Manufacture/production of eligible article or thing, which is not specified in Schedule XIII

(b) If answer to (a) above is manufacture/production of eligible article or thing, please specify product

Sl.

No.

PART A

1.

Whether the nature of business is related to the objectives of the proposed scientific research contemplated by the company

Yes/No

2.

Proposed objectives of scientific research contemplated by the company

3.

Details of the nature of existing in-house research and development facilities for scientific research

(refer Note 3)

4.

Whether the in-house research and development facility is adequate for carrying out scientific research

Yes/No

5.

Details of Department of Scientific and Industrial Research recognition for the existing research and development facility

Registration number

Date of recognition

(dd/mm/yyyy)

Validity of

recognition

6.

Whether agreement for co-operation and research and development facility and for audit of the accounts entered into

Yes/No

7.

Annual production of eligible products during the past three tax years

PART B

Sl.

No.

Particulars

1.

Tax year

2.

Address of the research and development facility

(refer Note 2)

3.

Details of expenditure: (in Lakhs)

A. (i) Land

(ii) Buildings

… ..

… ..

B. Capital Expenditure (other than land and building):

(i) Equipment

(ii)Others

(a) ...........

(b) ...........

(c) ...........

(iii) ...........

Total

…….

...........

...........

...........

...........

...........

C. Revenue expenditure

(i) expenditure directly related to research and development

(a)..............

(b)..............

(c) ..............

Total

............

............

............

............

4.

Total expenditure on the approved research and development centre (excluding land and building)

5.

If any asset acquired in respect of development of scientific research and development facility is disposed of/transferred

Yes/No

6.

If answer to 5 is Yes, then whether approval has been taken from Secretary, Department of Scientific and Industrial Research

Yes/No

(refer Note 3)

7.

Details of such assets disposed of/transferred

(refer Note 3)

DECLARATION

I certify that the above details are true and correct to the best of my knowledge and belief.

Signature of the Secretary, Department of

Scientific and Industrial Research

Date:

Place:

Copy to: The Company

Notes:

1. Name shall be provided in full.

2. The address shall contain i. Country/Region, ii. Flat/Door/Building, 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 with respect to the mentioned Row No. as annexures, namely:

Annexure

With respect to

Particulars

A-1

Part A (Row No. 3)

A detailed note on the nature of existing in-house research and development facilities for scientific research

A-2

Part B (Row No. 6)

A copy of letter of approval from Secretary,

Department of Scientific and Industrial Research

A-3

Part B (Row No. 7)

Following details in respect of disposed/transferred asset shall be provided:

(i) Description of the asset

(ii) Consideration received on disposal/transfer of asset

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

5. Amounts to be filled in ₹ unless otherwise provided.

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.

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