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Form No. 7

Application for approval of scientific research programme under section 45(3)(c)

Prescribed under rule 30(3) · Rule 30

Particulars of the sponsor and scientific research programme

1.

Name

(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

(refer Note 3)

7.

Annual turnover during past three tax years

Sl. No.

Tax Year

Annual turnover

(i)

(ii)

(iii)

8.

Annual expenditure on scientific research programme during past three tax years

Sl. No.

Tax Year

Annual expenditure on scientific research programme

(i)

(ii)

(iii)

9.

Details of deductions claimed (year wise) by the sponsor under section 45(3)(c) or under section 35(2AA), as the case may be during the last three tax years

Sl. No.

Tax Year

Deductions claimed

(i)

(ii)

(iii)

10.

Provide note on research and development

(i) facilities and

(ii) activities

of the sponsor

(refer Note 3)

11.

Does the sponsor have a recognised In-house research and development unit duly recognised by Department of Scientific and Industrial Research?

Yes/No

If yes, (refer Note 3)

Particulars of the scientific research programme

12.

Person to whom application is made

(select anyone)

● National laboratory

● University

● Indian Institute of Technology

● Specified Person

13.

Name of the National laboratory, university, Indian Institute of Technology or specified person, as the case may be

(refer Note 1)

14.

Address of the National laboratory, university, Indian Institute of Technology or specified person, as the case may be

(refer Note 2)

15.

Title of the programme

16.

Purpose of the programme

(refer Note 3)

17.

Proposed date of commencement of the programme

(dd/mm/yyyy)

18.

Duration of the programme in months

19.

Total cost of the programme (including cost of raw materials, equipment, manpower, services, indirect costs, overheads and intellectual inputs)

20.

Total funds to be provided by the sponsor for the programme

21.

Other details to be provided as separate enclosure

(refer Note 3)

DECLARATION

Certified that the above information is true to the best ofour knowledge and belief.

We undertake to abide by the conditions prescribed in the Act, and rules framed thereunder and the terms and conditions agreed upon between us at the time of approval of programme.

Place: ………… Signature of the Sponsor

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

With respect to

Particulars

A-1

Row No. 6

Copy of latest Annual Report along with balance sheet, where applicable

A-2

Row No. 10

Detailed note on research and development facilities and research and development activities of the sponsor

A-3

Row No. 11

Details of Department of Scientific and Industrial research/recognised In- house research and development unit

A-4

Row No. 16

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-5

Row No. 21

Details of technical collaborations, if any, entered into by sponsor

4. Separate applications have to be submitted in respect of each research programme.

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

6. 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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