Application for approval of a company under section 45(3)(b) and of a research association, university, college or other institution under section 45(4)(b)

Part A: Incorporation/Constitution Details

1.

Application is being made for approval of

(select anyone)

o Company

o Research association

o University

o College

o Other institution

2.

Name

(refer Note 1)

3.

Address

(refer Note 2)

4.

Permanent Account Number

5.

Status

(refer Note 3)

6.

Residential Status

(refer Note 4)

7.

Email id

8.

Contact number

Country Code

Number

9.

Code relevant to section

(refer Note 5)

10.

Whether the applicant is established under an instrument

Yes/No

11.

If Yes, provide the following details:

(a) Date of Incorporation or Registration

(dd/mm/yyyy)

(b) Incorporation or Registration Number

(c) Authority granting Incorporation or Registration

12.

Whether the applicant is registered on DARPAN portal or under FCRA Act (42 of 2010) or any

provision of Income-tax Act, 1961 (as it existed

prior to its repeal) or Income-tax Act, 2025 (30 of 2025), as the case may be

Yes/No

13.

If answer to row 12 is yes, select the relevant law/portal

(select anyone or more)

o DARPAN portal

o FCRA Act

o Income-tax Act, 1961 (as it existed prior to its repeal)

o Income-tax Act, 2025 (30 of 2025)

14.

In respect of selection made at row 13, please provide the following details:

(refer Note 6 and 7)

(a) Relevant Law/Portal

(b) Registration No.

(c) Date of Registration No.

(dd/mm/yyyy)

(d) Authority granting registration

(e) Date from which registration is effective

(dd/mm/yyyy)

(Repeat details in row no. 14, if registered under more than one portal/law)

15.

Whether any application for approval under section 45(3)(b) or 45(4)(b) or corresponding provisions of Income Tax Act 1961 (as it existed prior to its repeal)

made by the Applicant in the past has been rejected?

Yes/No

(ifyes, refer Note 8)

Part B:

Details of key persons

1.

Details of all the Author(s)/Founder(s)/Settlor(s)/Trustee(s)/Members of Society/Members of the Governing Council/Director(s)/shareholders holding 5% or more of shareholding/Office Bearer(s):

Sl. No.

Name

Relation

(refer Note 9)

Percentage of shareholding in

case of a shareholder

Permanent Account

Number

Address

Mobile

number

Email id

2.

In case ifany of persons (as mentioned in row 1 of Part B) is not an individual then provide the following details of the natural persons who are beneficial owners (5% or more) of such person as on the date of application:

Sl. No.

Name

Permanent

Account Number

Address

Person other than individual (as mentioned in row No. 1 of Part B in which the beneficial ownership held)

Percentage of beneficial

ownership

Operational Details

3.

Details of laboratory/research facility/university/college/other institution being managed/controlled/administered/owned by the applicant:

Name of the laboratory/ research association/ facility/university/colleg e/other institution

Perman ent

Accoun t

Number

Whether

notified or order

passed

under

section 45

Year of

establishm ent

Natu

re of

activi ty

Addre ss

Wheth er

owned by

applica nt?

(Yes/No

Person-in- charge

Na

me

Perman ent

Account

Number

or

correspond ing

provision in the

Income-

tax Act,

1961 (as it existed

prior to its repeal)

(Yes/No)

)

4.

Details of research projects undertaken during the last three tax years

Sl.

No.

Name of the

project

Duration of project

Current

status of the project

(ongoing/ completed)

Date of

initiation of project

Project cost (if

completed)

/estimated

project cost

(if ongoing)

Out of (vi),

amount paid to

other research

& development

institution for

completion of project

from

dd/mm/yyyy

to

dd/mm/yyyy

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

Details of income and expenditure

5.

If applicant has any income in the nature of profits and gains of business, then provide the following details

Nature of Business

Address

Whether the business is incidental to the attainment of the objectives of the trust or institution?

Whether separate books of account maintained

Yes/No

Yes/No

6.

Details of Return of Income filed for last three tax years

Sl. No.

Tax year

Turnover/gross receipts

Total income

Tax payable as per return

Tax paid as

per return

Assessed

income details

7.

Please provide details of income received in three tax years immediately preceding the tax year in which application is made:

Sl.

No.

Tax Year

Donation Received for research purposes

Donation Received for

purposes other than research

Grant Received for research

purposes

Other

income

Total

Income

Corpus

Non Corpus

Corpus

Non Corpus

(i)

(ii)

(iii)

8.

Please provide details of expenditure incurred in three tax years immediately preceding the tax year in which application is made:

Sl.

No.

Tax

year

Amount applied for

scientific/social science/statistics research

Amount applied for non-research

activities

Total

application

Amount accumulated for object of the

association

(i)

(ii)

(iii)

9.

Annual expenditure on scientific/social science/statistics research during past three tax years immediately preceding the tax year in which application is made:

Sl.

No.

Tax Year

Expenditure on

land and building

Capital expenditure (other than land

and building)

Revenue

expenditure

Total expenditure on

scientific/ social

science/statistics research

(i)

(ii)

(iii)

1

0.

Annual expenditure during past three tax years immediately preceding the tax year in which application is made:

Sl.

No.

Tax Year

Expenditure

on land and building

Capital expenditure

(other than land and building)

Revenue

expenditure

Total

expenditure

(i)

(ii)

(iii)

11

.

Other details to be provided as separate enclosure:

(refer Note 10 )

Sl.

No.

Particulars

1

Exemption as per Schedule III (Table Sl. No. 23) for tax year … …

(Select the latest Tax Year for which the books of account had been audited out of three preceding Tax Years immediately preceding the Tax Year in which application is made.)

2

Details of investment made in modes not prescribed under section 350

Nature of

Investment

Amount of

Investment

Date of

investment

Nominal

value of

Investment

Income from investment during the tax year

3

Details of investment made by persons having substantial interest in the association as referred to in section 355(h)

Provide the nominal value of investment in ₹

Person

(refer Note 11)

Shares (In ₹)

Security (In ₹)

Any other property (In ₹)

Benefit to interested person

4

Whether any part of the income or any property of the association was used or applied, in a manner which results directly or indirectly in conferring any benefit, amenity or perquisite (whether converted into money or not) to any interested person.

Yes/No

5

If yes above, specify value of the benefit in ₹ (refer Note 10)

Deemed Income

6

Amount deemed to be income of the association by virtue of Section 337, as applicable by Schedule III (Table Sl. No. 23)

Nature of organisation

Code

Research association [in terms of section 45(3)(a)(i)]

1

University, College or other institution [in terms of section 45(3)(a)(i)]

2

Research association [in terms of section 45(3)(a)(ii)]

3

University, College or other institution [in terms of section 45(3)(a)(ii)]

4

Company [in terms of section 45(3)(b)]

5

Law

Mandatory/Non- mandatory

Registration No.

Date of

Registration No.

Authority granting

registration

Date from

which

registration is

effective

Registration

under section

Mandatory, if registered

Number of Order

Date of Order

Jurisdiction

details of the

First date of the t a x year from

332

granting

registration is

to be provided

Income Tax

Authority which

granted the

registration is to be provided

which the registration is

effective

Approval under schedule VII

Mandatory, if approved

Number of Order

granting

approval is to be provided

Date of Approval

Jurisdiction

details of the Income Tax

Authority which

granted the

registration is to be provided

First date of the t a x year from which the

registration is effective

Approved as a

Scientific and Industrial

Research

Organization by DSIR

Mandatory, if registered

Number of Order

granting

approval is to be provided

Date of Approval

DSIR

First date of the Tax year from which the

registration is effective

Registration

under section 45

Mandatory,

if registered

Number

Notification or Order by the

Central

Government

Date of Notification or Order

Central

Government

First date of

the tax year

form which the

registration is effective

FCRA, 2010 (42 of 2010)

Mandatory if registered under

FCRA

Registration

number is to

be provided

Date of Order

Ministry Home

Affairs

Date from which such

approval is effective

Registration

number

With Darpan portal

Of Niti Aayog

Mandatory if

the applicant

receives or

intends to

receive any

grant or

assistance

from either the Central

Government or State

Government

Registration

number is to be provided

Date of registration

Niti Aayog

Date from which such approval is effective

Others

Mandatory if

applicant has

any other

registration

under the

Income-tax

Act, 2025 (30 of 2025)

Registration

number is to be provided

Date of registration

Appropriate authority

Date from which

Such approval is effective

Annexure

With

respect to

Particulars

A-1

Part B

(Row No. 11)

where the applicant is constituted under an instrument, self-certified copy of the instrument

A-2

Part B

(Row No. 11)

where the applicant is constituted otherwise than under an instrument, self-certified copy of the document evidencing the creation, or establishment of the applicant;

A-3

Part B

(Row No. 11)

self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts or other registration document, as the case may

be;

A-4

Part B

(Row No. 11)

self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is registered under the said Act;

A-5

Part B

(Row No. 11)

self-certified copy of existing Notification or Order granting approval under section 45;

A-6

Part B

(Row No. 11)

a comprehensive note on research activities undertaken by the applicant (If there are no research activities undertaken by the applicant then attach self-certified NIL declaration);

A-7

Part B

(Row No. 11)

self-certified copy of audited annual accounts of the applicant for the last three tax years (If there is no audited annual accounts of the applicant for any of the last three tax years then attach self-certified NIL declaration for each year separately);

A-8

Part B

(Row No. 11)

self-certified copy of Donors, along with their names, complete postal address and the amount paid by each of them to the applicant during last three tax years. Mention Permanent Account Number or Aadhaar of donors paying the sums in excess of fifty thousand rupees in any of the three tax years (If there is no donation received during the last three tax years then attach self-certified NIL declaration).

A-9

Part B

(Row No. 11)

Following details in respect of

(i) patent, copyright, trademarks or other similar rights applied for or registered in the name of applicant organisation; and

(ii) new products, processes, methods, techniques developed by the applicant organisation

(a) Title

(b) Description

(c) Whether applied/granted

(d) If commercialised or implemented, then by whom

(e) Earnings from such patent, copyright, trademarks or other similar rights or such new products, processes, methods, techniques

A-10

Annexure

(Row No. 5)

Detailed statement of the nature of the benefit, amenity or perquisite.